Resources
Guides and references for gift, estate, and trust tax compliance.
12 resources
Estate · Checklist
Estate Tax Compliance Checklist (PDF, opens in a new tab)
Information and documents to gather for estate tax compliance, including decedent and executor details, assets, valuations, and prior returns.
Trust / fiduciary · Checklist
Fiduciary Tax Compliance Checklist (PDF, opens in a new tab)
Information and documents to gather for trust and estate income tax reporting, including governing documents, income, expenses, and distributions.
Gift · Checklist
Gift Tax Compliance Checklist (PDF, opens in a new tab)
Information and documents to gather for gift tax reporting, including donor details, transfers, valuations, and supporting records.
Gift
Adequate Disclosure on Form 709 (PDF, opens in a new tab)
Disclosure requirements, valuation records, and the IRS assessment period for gifts reported on Form 709.
Gift
Crummey Powers and Notice Compliance in Trust Gift Planning (PDF, opens in a new tab)
Withdrawal rights, timely notices, and the records that support annual-exclusion gifts to trusts.
Trust / fiduciary
DNI and FAI (PDF, opens in a new tab)
An article in GET Compliance’s trust and fiduciary tax collection.
Estate
Portability and Options for Using GST Exemption (PDF, opens in a new tab)
Preserving unused spousal exclusion and planning separately for GST exemption.
Estate
Portability vs. Credit Shelter Trusts (PDF, opens in a new tab)
Comparing asset growth, tax basis, GST exemption, and family protections.
Estate
The Executor’s Hidden Risk: Personal Liability for Unpaid Federal Taxes (PDF, opens in a new tab)
Federal tax priority, personal liability, and tax-clearance tools for executors.
Trust / fiduciary
Understanding Charitable Remainder Trusts (CRTs) (PDF, opens in a new tab)
Comparing CRATs, CRUTs, and specialized structures for income and charitable giving.
Gift
Understanding the Gift Tax and GST Tax Annual Exclusions (PDF, opens in a new tab)
How gift tax and GST annual exclusions differ, especially for gifts made through trusts.
Trust / fiduciary
When Capital Gains Become Distributable Net Income (DNI) (PDF, opens in a new tab)
When capital gains may pass through to beneficiaries instead of being taxed to the trust or estate.