Gift Taxation

Illustrates how to compute the gift tax, identifies who is liable to pay gift tax, and the impact of gift taxation on powers of appointment. Explores the benefits of a lifetime gift program and disadvantages of lifetime gifts. Demonstrates shifting income with gifting, and options for adults to retain control of property transferred to a minor. Emphasizes the importance of the marital deduction in estate planning.
Updated: January 2018

Learning Obj​​​​ectives

After completing this course, students will be able to:
  • Describe the basics of gift taxation
  • Explain the exclusions and gifting options
  • Describe the rules and advantages of the marital deduction


Trust officers with at least three years of personal trust experience who need a deeper understanding of technical trust concepts and how solutions work when applied to client needs.


Course Credits


​Questions? Please contact for more information.

 Benefits of Self-Paced Training

  • Ultimate flexibility
  • Quizzes to support learning
  • Mobile format available

 Registration & Pricing


Individual Purchase:
ABA Member • $175
Non-Member • $225

Purchase for a Team:
To license this course to your bank for multiple learners, please contact ABA Training.​


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