South Dakota Bankers Association

Tax-efficient gifting techniques are a very important element of a client’s overall estate and trust plan.  The federal gift tax regime has logic all its own with special issues arising for spouses, gifts to minors and to trusts, and gifting of certain types of future interests.  As with the estate tax, the valuation of certain gifts is actively contested by the IRS.  There are also regular reporting requirements under the gift tax regime.  This program will provide you an introduction to the fundamentals of the federal gift tax, and discuss practical gift tax planning techniques and how to integrate them into larger estate plans.

• Tax-efficient gifting techniques
• Special issues for gifts to minors
• Exclusions for tuition and medical expenses
• Valuation issues
• Gifts of future interests and “gift trusts”
• Returns and other reporting issues

Speakers
Daniel L. Daniels is a principal in the Stamford office of Wiggin and Dana, LLP, where his practice focuses on representing business owners, corporate executives and other wealthy individuals and their families.  A Fellow of the American College of Trust and Estate Counsel, he is listed in The Best Lawyers in America, and has been named by Worth magazine as one of the Top 100 Lawyers in the United States representing affluent individuals.  With David T. Leibell, Mr. Daniels co-authors a monthly column in Trusts and Estates magazine.  He has written numerous other articles on estate and tax planning and lectures on estate and tax planning topics throughout the United States.  He received his A.B., summa cum laude, from Dartmouth College and received his J.D., with honors, from Harvard Law School.