Are You Utilizing the GST Rules
to Maximum Advantage
for Your Clients?

With the current, high estate tax exemption, many practitioners believe “generation skipping” tax planning (keeping inherited assets out of the children’s taxable estates) is no longer needed for most clients, just for very large estates.

However, the estate tax exemption could be frozen or even reduced after the 2020 Presidential election.  Even if this doesn’t happen, many married estates will likely underutilize the “generation skipping tax” (“GST”) exemption because it isn’t subject to portability. And keep in mind that inherited estates may grow during children’s lifetimes because, even in moderate sized parents’ estates, trusts are often being set up for children (such as for asset protection, divorce, blood-line distribution control or income tax reasons).  The reality is, GST planning is appropriate in lots of estates.

But, do you know (and properly apply) the GST rules, including:

  • Who are “skip persons” versus “non-skip persons”
  • What are “direct skips” versus “indirect skips”
  • The difference between the annual GST exclusion and life GST exemption amounts?
  • The automatic allocation rules?
  • When do you allocate the lifetime GST exemption amount to “indirect skips”?
  • How does late allocation of the lifetime GST exemption amount work?
  • How do you calculate the “inclusion ratio”?
  • How to split trusts into GST and non-GST shares via “qualified severance”?

And, even if you do know the GST rules, do you know how to use the following techniques to maximize the benefit to your clients:

  • “IDGTs” - - How to use installment sales to leverage the GST exemption?
  • SPLIT DOLLAR - - How to use split dollar to even further leverage the GST exemption?
  • PREMIUM FINANCING - - Use bank premium financing to leverage life insurance policies in GST exempt trusts?
  • “HEET” TRUSTS - - How to use non-exempt trusts to pay for the health and education of skip-persons?
  • SALES BETWEEN NONEXEMPT AND EXEMPT TRUSTS - - How to use sales of assets between client trusts to reduce the GST?
  • TAX EXCLUSIVE GIFTING - - How paying gift and GST tax can result in a lower rate than paying estate and GST tax or two layers of estate tax?
  • GENERATION JUMPING - - How jumping over a generation of skip-persons can be very effective planning?
  • PARTNERSHIP FREEZES NOT SUBJECT TO THE GST RULES - - How to draft partnerships to shift wealth free of GST?

Join us and Robert Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA,  for a special 2-part program series  entitled, “Understanding and Taking Maximum Advantage of the GST Rules — 2020 Update”.

Your purchase includes: Downloadable PDF handout materials and MP3 audio recordings. A PDF transcript may be added on for an additional fee during the checkout process.

  • Program Title: Understanding and Taking Maximum Advantage of the GST Rules — 2020 Update
  • Speaker:
  • Duration: 90 Minutes



Includes: Immediately download of PDF handout materials and MP3 audio recording.


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Robert S. Keebler

CPA/PFS, MST, AEP (Distinguished), CGMA
Robert S. Keebler

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planning Counsels. He has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. Mr. Keebler is the past Editor-in-Chief of CCH’s magazine, Journal of Retirement Planning, and a member of CCH’s Financial and Estate Planning Advisory Board. His practice includes family wealth transfer…


The Ultimate Estate Planner, Inc. and the presenter are not registered Continuing Education Sponsors and this program is not pre-approved for continuing education credit for any state or regulatory agency.

However, please note that each program includes a Certificate of Completion and, depending on the license and the regulatory agency for which governs a participant’s CE credit, some professionals may be able to self-report his or her participation and receive credit. It is the responsibility of the participant to complete any process necessary to seek self-reported CE credit for his or her participation. By registering for a teleconference (or purchasing on On-Demand program), you understand that CE credit is not guaranteed or warranted by the presenter or The Ultimate Estate Planner, Inc.