California Generation‑Skipping Transfer Tax Lawyer 2026: $15.4M Exemption & Dynasty Trust Strategies

San Diego generation‑skipping transfer tax lawyer helps you leverage the $15.4M exemption, allocate GSTT to dynasty trusts, and navigate California community property rules. Free consultation.

“Key Takeaways”

• The 2026 GSTT exemption is $15.4 million per person (inflation‑adjusted estimate under current law). Federal tax law provides a historically high exemption. However, the GSTT exemption is not portable—unused exemption from a deceased spouse cannot be used by the surviving spouse. To preserve both spouses’ exemptions, you must fund a bypass trust at the first death or make lifetime allocations before the first spouse dies.
• You must “elect out” of automatic allocation to preserve exemption for large dynasty trusts. Under Internal Revenue Code § 2632(b), the IRS automatically allocates the GSTT exemption to certain transfers unless you elect out on a timely filed gift tax return. A “reverse QTIP election” (IRC § 2652(a)(3)) is a separate tool for marital trusts—it is not used to opt out of automatic allocation.
• California community property can double the effective GSTT exemption if both spouses allocate before the first death. Since portability does not apply, both spouses must use their exemptions during life or through a bypass trust at the first death. We structure trusts to capture both spouses’ exemptions.
• Dynasty trusts in California can last 100‑120 years. Under Probate Code § 21205, the trust can last for 21 years after the death of a “life in being” (e.g., a grandchild) or 90 years, whichever is longer. With careful drafting, the “life in being” period often yields a longer duration.
• Virtual representation under AB 565 (2026) does not allow a settlor to represent beneficiaries in trust modifications. A conflict of interest may also prohibit a trustee from representing skip‑person beneficiaries. We navigate these restrictions when modifying dynasty trusts.
• San Diego trust modifications are filed at the Central Courthouse (1100 Union St). Petitions must be e‑filed under Probate Local Rules (Division IV). We prepare verified petitions and use Form PR‑160 (cover sheet) and SDSC PR‑001 (proof of service). The specific rules for trust matters are in the 4.20 series and Rule 4.3.3; additional forms such as CIV‑110 (Request for Dismissal) or DE‑115/PR‑115 (Notice of Hearing) may be required depending on the nature of the modification.

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California Generation‑Skipping Transfer Tax Lawyer: The 2026 Guide to Preserving Wealth Across Generations

Introduction: The $10 Million Trust That Triggered a $4 Million Tax

When James, a San Diego tech entrepreneur, set up a trust for his grandchildren, he thought he was doing everything right. He transferred $10 million to an irrevocable trust, naming his grandchildren as beneficiaries. What he didn’t know was that the trust was a “direct skip” under the generation‑skipping transfer tax (GSTT) rules, and he had not allocated his GSTT exemption to the trust. The IRS imposed a 40% tax—$4 million—on the transfer.

At Leeran S. Barzilai, A Prof. Law Corp. , located in San Diego’s Mission Bay area, we help San Diego families avoid costly GSTT mistakes. This guide walks you through the 2026 GSTT landscape, how to allocate your exemption, and how to structure dynasty trusts that preserve wealth for generations.

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Part One: What Is the Generation‑Skipping Transfer Tax (GSTT)?

The Purpose of the GSTT

The generation‑skipping transfer tax is a federal tax imposed on transfers that “skip” a generation—typically from a grandparent to a grandchild (or to anyone more than 37.5 years younger than the transferor). Without this tax, families could avoid estate tax entirely by leaving assets directly to grandchildren, bypassing the children’s generation.

Three Types of GSTT Events:

Event	Description
Direct Skip	A transfer directly to a skip person (e.g., a gift or bequest to a grandchild).
Taxable Distribution	A distribution from a trust to a skip person.
Taxable Termination	The termination of a trust interest when the trust passes to skip persons.

The 2026 GSTT Exemption – $15.4 Million (Not Portable)

Under current federal tax law, the GSTT exemption is at historically high levels, adjusted annually for inflation. For 2026, the inflation‑adjusted exemption is approximately $15.4 million per person .

Critical: The GSTT exemption is not portable. Unlike the estate and gift tax exemption, a surviving spouse cannot use the unused GSTT exemption of the first spouse to die. To preserve both spouses’ exemptions, you must fund a bypass trust at the first death or make lifetime allocations before the first spouse dies.

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Part Two: Allocating the GSTT Exemption – Electing Out of Automatic Allocation

How Allocation Works

Under Internal Revenue Code § 2632(b), the GSTT exemption is automatically allocated to certain transfers unless you elect out. Specifically:

• Direct skips (transfers to skip persons) automatically receive an allocation of the exemption.
• Lifetime transfers to trusts that may benefit skip persons also automatically receive an allocation.

The Trap: The automatic allocation can waste your exemption on small gifts that don’t need it, leaving less for larger dynasty trusts. For example, if you make a $100,000 gift to a trust for your grandchildren, the IRS will automatically allocate $100,000 of your GSTT exemption to that trust, reducing the amount available for a future $15 million dynasty trust.

How to Elect Out

You can avoid automatic allocation by electing out on a timely filed gift tax return (Form 709). This tells the IRS: “Do not allocate my GSTT exemption to this transfer.” We prepare these elections for clients to preserve the full exemption for larger planning vehicles.

Example: James wants to create a $15 million dynasty trust. He also makes annual gifts of $100,000 to a trust for his grandchildren. By electing out of automatic allocation, he preserves his entire $15.4 million exemption for the dynasty trust.

The Reverse QTIP Election (A Different Tool)

A reverse QTIP election (under IRC § 2652(a)(3)) is used for marital trusts (QTIP trusts). It allows the executor to treat the deceased spouse as the transferor for GSTT purposes, ensuring that the trust remains GSTT‑exempt even though it qualifies for the marital deduction. This is not the same as electing out of automatic allocation.

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Part Three: Dynasty Trusts – The Primary GSTT Planning Vehicle

What Is a Dynasty Trust?

A dynasty trust is an irrevocable trust designed to hold wealth for multiple generations without incurring estate tax or GSTT at each generation. You fund the trust with an amount up to your GSTT exemption, allocate the exemption, and then the trust assets grow and are distributed to skip persons free of further transfer taxes.

California Duration – 21 Years After a Life in Being (Often 100‑120 Years)

Under Probate Code § 21205, California follows the Uniform Statutory Rule Against Perpetuities (USRAP). A trust can last for the longer of:

• 21 years after the death of a “life in being” (someone alive when the trust was created), or
• A flat 90‑year period.

With careful drafting, a dynasty trust can last 100‑120 years (e.g., if the “life in being” is a newborn grandchild, the trust can continue until 21 years after that child’s death). This allows wealth to benefit multiple generations.

How to Structure a Dynasty Trust

1. Create an irrevocable trust with provisions that it will last for the maximum permitted duration.
2. Transfer assets (cash, securities, real estate) to the trust.
3. Allocate your GSTT exemption to the trust on a timely filed gift tax return (or elect out of automatic allocation if using annual gifts).
4. Designate beneficiaries as your children, grandchildren, and future descendants.
5. Appoint an independent trustee to manage distributions and investments.

Strategic Note: We often combine dynasty trusts with family limited partnerships (FLPs) or LLCs to obtain valuation discounts, further leveraging the GSTT exemption.

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Part Four: California Community Property – Capturing Both Spouses’ Exemptions

Why Portability Does Not Apply to GSTT

Unlike the estate and gift tax exemption, the GSTT exemption is not portable. If the first spouse dies without using their GSTT exemption (e.g., by funding a bypass trust), that exemption is lost forever. The surviving spouse cannot “inherit” it.

The Solution – Bypass Trust at First Death

To preserve both spouses’ GSTT exemptions, you must:

• During life: Each spouse can allocate their GSTT exemption to a dynasty trust (or a joint trust that holds community property). However, if the trust is revocable, the allocation may not be effective.
• At first death: Fund a bypass trust (credit shelter trust) with the deceased spouse’s exemption amount. The bypass trust can be GSTT‑exempt and can continue for the benefit of descendants.

Example: A San Diego couple has $30 million in community property. They each have $15.4 million GSTT exemptions. They establish a bypass trust at the first death, funded with the deceased spouse’s $15.4 million. The surviving spouse continues to control the remaining assets, but the deceased spouse’s exemption is locked in and can benefit grandchildren.

Separate Trusts vs. Joint Trusts

For GSTT planning, separate trusts for each spouse are often more flexible. Each spouse’s trust can be funded with their own exemption, and the trusts can be structured to provide for the surviving spouse while preserving the GSTT‑exempt remainder for descendants.

We help clients choose between separate and joint trusts based on their goals.

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Part Five: Trust Modifications and GSTT Planning

Why Modify a Trust?

Sometimes a trust created before the GSTT exemption was increased may need to be modified to take advantage of the higher exemption, or to correct allocation errors. Common modifications include:

• Decanting – pouring assets from an old trust into a new trust with updated terms.
• Adding beneficiaries – including skip persons who were omitted.
• Changing the trust’s GSTT allocation – if the original allocation was missed or incorrectly made.

Virtual Representation Under AB 565 (2026) – With Limits

AB 565 (effective January 1, 2026) broadens virtual representation in trust proceedings. However:

• A settlor cannot represent a beneficiary regarding the modification or termination of an irrevocable trust (Probate Code § 15804(b)(2)).
• A trustee cannot represent beneficiaries if there is a conflict of interest. In GSTT modifications, different generations (skip vs. non‑skip) often have competing interests in trust principal, making virtual representation unavailable.

We carefully evaluate conflicts and, when necessary, petition the court for approval with proper representation for all beneficiaries.

San Diego Superior Court Procedures

If a trust modification requires court approval, we file a verified petition at the San Diego Superior Court Central Courthouse, 1100 Union Street, San Diego, CA 92101. All documents must be e‑filed under Probate Local Rules (Division IV). Specific requirements for trust matters are found in the 4.20 series (Trusts) and Rule 4.3.3 (Service and Filing of Proof of Service). We use Form PR‑160 (Probate Case Cover Sheet) and SDSC PR‑001 (Proof of Service). Depending on the nature of the modification, additional forms such as CIV‑110 (Request for Dismissal) or DE‑115/PR‑115 (Notice of Hearing) may be required. The verified petition is the core pleading.

We appear in Department 61 (complex) or Department 72 (general probate) for contested matters.

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Part Six: Step‑by‑Step – Creating Your GSTT Plan

Step 1: Determine Your GSTT Exemption Availability

Review prior gift tax returns (Form 709) to see how much of your exemption has already been used. We help you track allocations.

Step 2: Decide on the Transfer Amount

You can transfer up to your remaining GSTT exemption (plus any applicable spousal exemption, but note that portability does not apply) to a dynasty trust without incurring GSTT. If you want to use both spouses’ exemptions, you must fund a bypass trust at the first death or make lifetime allocations before the first spouse dies.

Step 3: Choose the Trust Structure

We design the trust to meet your goals: single or separate trusts, inclusion of spendthrift provisions, selection of trustee, and duration.

Step 4: Prepare and File Gift Tax Return

We prepare Form 709 to report the transfer and allocate the GSTT exemption (or elect out of automatic allocation if appropriate).

Step 5: Fund the Trust

Transfer assets to the trust. For real estate, we record deeds with the San Diego County Recorder’s Office. For business interests, we amend operating agreements or stock certificates.

Step 6: Monitor and Update

Periodically review the trust to ensure it remains compliant with changing tax laws. We recommend reviews every 3‑5 years or after major life events.

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Part Seven: Client Document Collection Checklist

If you are planning a GSTT‑exempt dynasty trust, gather:

• Prior gift tax returns (Form 709) to track exemption usage
• List of assets with cost basis and values
• Real estate deeds (if transferring real property)
• Business entity documents (operating agreements, stock certificates)
• Existing trusts and estate planning documents
• Marriage certificate (to establish community property)
• Names and dates of birth of children, grandchildren, and future descendants

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Frequently Asked Questions

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Contact Our San Diego Generation‑Skipping Transfer Tax Lawyer

If you want to preserve wealth for your grandchildren and future generations, contact Leeran S. Barzilai, A Prof. Law Corp. today. As a California generation‑skipping transfer tax lawyer, we help San Diego families design dynasty trusts, allocate the $15.4 million exemption, and navigate complex tax rules—including the non‑portability of GSTT and California’s longer perpetuities period.

Leeran S. Barzilai, A Prof. Law Corp.
4501 Mission Bay Dr. #3c
San Diego, CA 92109
(619) 436-7544

Call today for a free consultation. Let us help you build a legacy that lasts for generations.

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Sources:

• Internal Revenue Code § 2631 (GSTT Exemption)
• Internal Revenue Code § 2632 (Automatic Allocation)
• Internal Revenue Code § 2652(a)(3) (Reverse QTIP Election)
• California Probate Code § 21205 (Rule Against Perpetuities)
• San Diego Superior Court Probate Division Local Rules
• Assembly Bill 565 (2026) – Virtual Representation

• California Dynasty Trust Lawyer 2026: Perpetual Wealth Transfer Under Probate Code § 21205
• San Diego Blended Family Estate Planning Attorney 2026: Separate Trusts, QTIP & Protecting All Children
• California Independent Administration Lawyer 2026: Electing IAEA Powers Under Probate Code § 10400
• California Comprehensive Estate Planning Lawyer 2026: Trusts, Tax Strategies & San Diego Local Rules
• California Estate Plan Review Lawyer 2026: Audit Your Trust, Funding & Tax Strategies

English Subpages

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1. Dynasty Trusts – Structuring Wealth for 100‑120 Years in California

A dynasty trust can last for 21 years after the death of a “life in being” (e.g., a grandchild) or 90 years, whichever is longer under Probate Code § 21205. With careful drafting, California trusts can span over a century. We help San Diego families design dynasty trusts that preserve wealth for multiple generations without incurring estate or GSTT taxes at each generation.

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2. Electing Out of Automatic GSTT Allocation – Preserving Your Exemption

Under IRC § 2632(b), the IRS automatically allocates your GSTT exemption to certain transfers unless you elect out on a timely gift tax return. This automatic allocation can waste your exemption on small gifts, leaving less for a dynasty trust. We prepare the election to preserve your full $15.4 million exemption for large‑scale wealth transfer.

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3. Reverse QTIP Election – A Special Tool for Marital Trusts

A reverse QTIP election (IRC § 2652(a)(3)) allows you to treat a marital trust (QTIP) as if the deceased spouse was the transferor for GSTT purposes. This preserves the trust’s GSTT‑exempt status while still qualifying for the marital deduction. We guide San Diego couples on when and how to use this election in their estate plans.

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4. Bypass Trusts at First Death – Capturing Both Spouses’ GSTT Exemptions

Because the GSTT exemption is not portable, a bypass trust at the first spouse’s death is essential to preserve both spouses’ exemptions. We help San Diego families fund bypass trusts that lock in the deceased spouse’s $15.4 million exemption, ensuring it can benefit grandchildren and future generations.

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5. California Community Property and GSTT – Doubling Your Exemption

California’s community property rules allow a married couple to allocate both spouses’ GSTT exemptions to a single trust. We review your asset titling and recommend converting jointly held assets to community property, then structure the trust to capture both exemptions before the first death—effectively doubling the GSTT‑protected amount.

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6. Decanting Dynasty Trusts – Modernizing Old GSTT Plans

If you have an existing trust that predates the higher GSTT exemption, decanting allows you to pour assets into a new trust with updated terms. We use decanting to fix allocation errors, add skip persons, or extend the trust’s duration. When court approval is required, we file verified petitions at the San Diego Central Courthouse (1100 Union St) .

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7. Virtual Representation (AB 565) and GSTT Modifications – What You Need to Know

AB 565 (effective Jan 1, 2026) broadens virtual representation in trust proceedings, but settlors cannot represent beneficiaries in modifying irrevocable trusts (Probate Code § 15804(b)(2)). Conflicts between skip and non‑skip beneficiaries often require court‑appointed representation. We navigate these rules to update your GSTT plan efficiently.

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8. San Diego Superior Court Procedures for Trust Modifications

Trust modifications affecting GSTT allocation are handled in the San Diego Superior Court Probate Division at 1100 Union St. We e‑file verified petitions under Probate Local Rules (Division IV, 4.20 series Trusts) and Rule 4.3.3. Additional forms like CIV‑110 (Request for Dismissal) or DE‑115/PR‑115 (Notice of Hearing) may be required. We manage the entire process.

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9. Gift Tax Return (Form 709) Strategies for GSTT Allocation

Proper GSTT planning requires timely filing of Form 709. We help you allocate your $15.4 million exemption, elect out of automatic allocation, and, where appropriate, make reverse QTIP elections. We also track prior exemption usage to avoid over‑allocation and ensure your dynasty trust is fully GSTT‑exempt.

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10. IRS Audit Defense for GSTT Allocations and Dynasty Trusts

If the IRS questions your GSTT allocation or dynasty trust structure, we represent you in audits, appeals, and, if necessary, litigation. We ensure your records support the allocation, and we defend against claims that your trust violates the rule against perpetuities or that the GSTT exemption was incorrectly applied.

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Chinese Subpages (中文)

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1. 王朝信托 – 在加州构建长达100‑120年的财富传承

根据《遗嘱认证法典》第21205条，王朝信托的存续期限为：以“存活个体”（如孙辈）死亡后21年，或90年，两者取较长者。通过精心起草，加州信托可跨越一个多世纪。我们帮助圣地亚哥家庭设计王朝信托，使财富在数代人间传承，且每一代均不产生遗产税或隔代转移税。

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2. 选择退出自动分配 – 保留您的隔代转移税免税额

根据《国内税收法典》第2632(b)条，国税局会自动将您的隔代转移税免税额分配至特定转移，除非您及时在赠与税申报表中选择退出。自动分配可能将免税额浪费在小额赠与上，减少可用于王朝信托的额度。我们准备选择退出申报，为您保留完整的1540万美元免税额用于大规模财富转移。

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3. 反向QTIP选择 – 婚姻信托的专项工具

反向QTIP选择（IRC § 2652(a)(3)）允许将婚姻信托（QTIP）视为已故配偶作为转移人，从而在保留婚姻抵扣的同时保持信托的隔代转移税豁免资格。我们指导圣地亚哥夫妇在遗产规划中何时以及如何使用这一选择。

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4. 首次死亡时的绕行信托 – 锁定双方配偶的隔代转移税免税额

由于隔代转移税免税额不可携带，在首位配偶去世时设立绕行信托对于保留双方免税额至关重要。我们帮助圣地亚哥家庭设立绕行信托，锁定已故配偶的1540万美元免税额，确保其惠及孙辈及后代。

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5. 加州夫妻共同财产与隔代转移税 – 倍增您的免税额

加州夫妻共同财产规则允许已婚夫妇将双方的隔代转移税免税额分配至同一信托。我们审查您的资产所有权，建议将共同持有资产转换为共同财产，并在首位配偶去世前构建信托，以捕获双方免税额，从而有效倍增受隔代转移税保护的金额。

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6. 王朝信托的“倒酒”操作 – 更新旧有隔代转移税规划

如果您现有的信托是在隔代转移税免税额提高前设立的，“倒酒”允许将资产注入新信托并更新条款。我们利用倒酒修正分配错误、添加隔代受益人或延长信托期限。如需法院批准，我们将在圣地亚哥中央法院（1100 Union St）提交经宣誓的申请。

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7. 虚拟代表（AB 565）与隔代转移税修改 – 需知要点

AB 565（2026年1月1日生效）扩大了信托程序中的虚拟代表范围，但设立人不得代表受益人修改不可撤销信托（《遗嘱认证法典》第15804(b)(2)条）。隔代与非隔代受益人之间的利益冲突通常需要法院指定代表。我们遵循这些规则，高效更新您的隔代转移税计划。

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8. 圣地亚哥高等法院信托修改程序

影响隔代转移税分配的信托修改由圣地亚哥高等法院遗嘱认证部门在1100 Union St处理。我们根据遗嘱认证本地规则（第四分部，第4.20系列信托）和规则4.3.3提交经宣誓的申请。可能还需附加CIV‑110（撤诉申请）或DE‑115/PR‑115（听证通知）等表格。我们管理全程。

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9. 赠与税申报表（709表）策略 – 隔代转移税分配

妥善的隔代转移税规划需要及时提交709表。我们协助您分配1540万美元免税额、选择退出自动分配，并在适当时进行反向QTIP选择。我们还追踪以往的免税额使用情况，避免超额分配，确保您的王朝信托完全豁免隔代转移税。

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10. 国税局审计辩护 – 隔代转移税分配与王朝信托

若国税局质疑您的隔代转移税分配或王朝信托结构，我们将在审计、上诉及必要时的诉讼中代理您。我们确保记录支持分配，并抗辩关于信托违反永续规则或隔代转移税豁免适用错误的指控。

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Hebrew Subpages (עברית)

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1. נאמנויות שושלת – מבנה להעברת עושר ל‑100‑120 שנים בקליפורניה

נאמנות שושלת יכולה להתקיים 21 שנים לאחר פטירת “אדם חי” (למשל נכד) או 90 שנה, לפי המאוחר, לפי חוק הירושות § 21205. עם ניסוח מדויק, נאמנויות בקליפורניה יכולות להחזיק מעמד למעלה ממאה שנה. אנו מסייעים למשפחות בסן דייגו לתכנן נאמנויות שושלת המשמרות עושר לדורות רבים, ללא תשלום מס עיזבון או GSTT בכל דור.

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2. בחירה שלא להחיל הקצאה אוטומטית – שמירת הפטור GSTT

לפי IRC § 2632(b), מס הכנסה מקצה אוטומטית את פטור ה‑GSTT להעברות מסוימות, אלא אם בוחרים שלא להחיל בדו”ח מתנות. הקצאה אוטומטית עלולה לבזבז את הפטור על מתנות קטנות, ולהשאיר פחות לנאמנות שושלת. אנו מכינים את הבחירה לשמירת הפטור המלא של 15.4 מיליון דולר להעברת הון בהיקף גדול.

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3. בחירת QTIP הפוכה – כלי ייחודי לנאמנויות נישואין

בחירת QTIP הפוכה (IRC § 2652(a)(3)) מאפשרת להתייחס לנאמנות נישואין (QTIP) כאילו בן/בת הזוג שנפטר הוא המעביר לצורכי GSTT. הדבר משמר את מעמד הפטור של הנאמנות תוך שמירה על ניכוי הנישואין. אנו מנחים זוגות בסן דייגו מתי וכיצד להשתמש בבחירה זו בתכנון העיזבון.

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4. נאמנות עוקפת עם הפטירה הראשונה – שימור פטור ה‑GSTT של שני בני הזוג

מכיוון שפטור ה‑GSTT אינו נייד, נאמנות עוקפת עם מות בן/בת הזוג הראשון חיונית לשימור הפטורים של שני הצדדים. אנו מסייעים למשפחות בסן דייגו להקים נאמנויות עוקפות הנועלות את הפטור של בן/הזוג שנפטר (15.4 מיליון דולר), ומבטיחות שיוכל לשמש את הנכדים והדורות הבאים.

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5. נכסי קהילה בקליפורניה ו‑GSTT – הכפלת הפטור

כללי נכסי הקהילה בקליפורניה מאפשרים לזוג נשוי להקצות את פטורי ה‑GSTT של שני בני הזוג לנאמנות אחת. אנו בודקים את רישום הנכסים וממליצים על המרת בעלות משותפת לנכסי קהילה, ולאחר מכן בונים נאמנות שתופסת את שני הפטורים לפני הפטירה הראשונה – ובכך מכפילה למעשה את הסכום המוגן.

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6. Decanting של נאמנויות שושלת – עדכון תוכניות GSTT ישנות

אם יש לך נאמנות קיימת שנוצרה לפני עליית הפטור GSTT, Decanting מאפשרת להעביר נכסים לנאמנות חדשה עם תנאים מעודכנים. אנו משתמשים ב‑Decanting לתיקון טעויות הקצאה, הוספת מוטבי skip, או הארכת משך הנאמנות. במקרים הדורשים אישור בית משפט, אנו מגישים בקשה מאומתת בבית המשפט המרכזי בסן דייגו (1100 Union St).

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7. ייצוג וירטואלי (AB 565) ושינויי GSTT – מה שצריך לדעת

AB 565 (תוקף 1 בינואר 2026) מרחיב את הייצוג הווירטואלי בהליכי נאמנות, אך היוצר אינו יכול לייצג מוטבים בשינוי נאמנות בלתי ניתנת לביטול (חוק הירושות § 15804(b)(2)). ניגודי עניינים בין מוטבי skip ללא‑skip מחייבים לעיתים מינוי נציג על ידי בית המשפט. אנו מנווטים כללים אלו לעדכון יעיל של תוכנית ה‑GSTT שלך.

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8. נהלי בית המשפט המחוזי בסן דייגו לשינויי נאמנות

שינויי נאמנות המשפיעים על הקצאת GSTT מטופלים במחלקת הירושות של בית המשפט המחוזי בסן דייגו ב‑1100 Union St. אנו מגישים בקשות מאומתות לפי התקנות המקומיות לענייני ירושה (חלק IV, סדרה 4.20 – נאמנויות) ותקנה 4.3.3. ייתכן שיידרשו טפסים נוספים כגון CIV‑110 (בקשה לביטול תביעה) או DE‑115/PR‑115 (הודעה על דיון). אנו מנהלים את כל התהליך.

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9. אסטרטגיות לדו”ח מתנות (טופס 709) להקצאת GSTT

תכנון GSTT נכון מחייב הגשת טופס 709 במועד. אנו מסייעים בהקצאת הפטור בסך 15.4 מיליון דולר, בבחירה שלא להחיל הקצאה אוטומטית, ובמידת הצורך בביצוע בחירת QTIP הפוכה. אנו גם עוקבים אחר ניצול פטורים קודמים כדי למנוע הקצאה יתרה ולהבטיח שנאמנות השושלת שלך פטורה מ‑GSTT במלואה.

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10. הגנה בביקורת מס הכנסה על הקצאת GSTT ונאמנויות שושלת

אם רשות המיסים מערערת על הקצאת ה‑GSTT או מבנה נאמנות השושלת שלך, אנו מייצגים אותך בביקורת, בערעורים ובמידת הצורך בהליכים משפטיים. אנו מוודאים שהתיעוד תומך בהקצאה, ומגנים מפני טענות שהנאמנות מפרה את כלל האיסור על הנצחה או שה‑GSTT הוחל באופן שגוי.