- Throwback rules - Incomplete gift trusts - State income tax consequences of Section 645 election or nonelection.
Learning Objectives
- Upon completion of this course, you'll be able to:
- Understand the throwback rules
- Discuss about incomplete gift trusts
- Gain insight on state income tax consequences of Section 645 election or nonelection.
Major Topics
- Throwback rules
- Incomplete gift trusts
- State income tax consequences of Section 645 election or nonelection.