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Part 5 of Paul Hood's Six-Part Series on the Federal Transfer Tax System: Selected Gift Tax Topics; Overview of Generation-Skipping Transfer Tax



Thursday March 18

1:00PM ET - 2:30PM ET

For over 33 years, Paul Hood has been a close student of the federal transfer tax system that has impacted his clients for his whole career since making his ultimate career choice decision to learn estate planning at Georgetown University Law Center from long-time professor and practitioner Ed Beckwith.

Paul is a longtime teacher of continuing education to estate planning professionals who has authored or co-authored seven books and over 500 published articles. Paul also has taught income taxation, estate and gift taxation and estate planning for four higher education institutions, including University of New Orleans, Northeastern University, The University of Toledo College of Law and the Pettit School of Law at Ohio Northern University. Therefore, he possesses both the academic and practical rigor necessary to teach a course in the federal transfer tax system well and in such a way that will lend itself to practical every day usage in the trenches of estate planning.

In just six sessions of 90 content packed minutes each, you’ll become intimately familiar with the history of the modern transfer tax system, which history is essential to truly understanding the system and where it might be going in the future. Paul’s usual historical approach is particularly well-suited to teaching a course on the modern transfer tax system because its history so richly informed its development, i.e., you study the federal estate tax first because it came before the gift tax, etc.

Along the way, you’ll hear a story about an infamous day back in March, 1931 when the Congress and the President pushed through consent legislation that overturned three controversial decisions rendered by the United States Supreme Court issued just the day before that were antagonistic to the federal estate tax. You’ll also see how modern day IRC Sec. 2036 was statutorily put together over a period of almost 33 years, among other interesting tidbits that will leaven the loaf of learning in a pleasurable and humorous way as Paul often doesn’t either mince words or suffer fools very well and isn’t bashful about saying so.

The individual 90 minute sessions are as follows:

  1. Estate and Gift Tax: Introduction: Estate Tax Inclusion Solar System; The Gross Estate: IRC Sec. 2033; Property Owned by the Decedent at Death; The Probate Estate; Distinction Between Probate and Non-Probate Property; Introduction to Community Property.
     
    • February 18th @ 1PM ET covers 91 slides!
       
  2. The Guts of Chapter 11: IRC Secs. 2036 and 2038; IRC Secs. 2037, 2039, 2040 and 2042 Presentation IRC Secs. 2035, 2041, 2044 and 2519 Presentation.
     
    • February 25th @ 3PM ET covers 113 slides!
       
  3. IRC Sections 2035, 2041, and 2519 Presentation; Estate Tax Deductions.
     
    • March 4th @ 1PM ET covers 98 slides!
       
  4.  Estate Tax Credits;Estate Tax Reimbursement and Apportionment Provisions; Gift Tax: Introduction, History and Exclusions.
     
    • March 11th @ 1PM ET covers 92 slides!
       
  5. Gift Tax: Selected Topics; Overview of Generation-Skipping Transfer Tax.
     
    • March 18th @ 1PM ET covers 80 slides!
       
  6. Valuation: General Principles.
     
    • March 25th @ 1PM ET covers 70 slides!
       

Whether you’re looking for a refresher course or you’re embarking on your initial study of the federal transfer tax system, you’re in the right place as Paul takes the technical rules and puts them into practical perspective for daily use in working with your clients. In every single session, even the most experienced practitioner will learn something new or will be reminded of something that they’d forgotten.

Sign up for this important series today!!!



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A native of Louisiana (and a double LSU Tiger), Paul Hood obtained his undergraduate and law degrees from Louisiana State University and an LL.M. in taxation from Georgetown University Law Center before settling down to practice tax and estate planning law in the New Orleans area. Paul has taught at the University of New Orleans, Northeastern University, The University of Toledo College of Law and Ohio Northern University Pettit College of Law. The proud father of two Eagle Scouts and LSU Tigers, Paul has authored or co-authored seven books and hundreds of professional articles on estate and tax planning and business valuation.  He was with The University of Toledo Foundation for over four years as Director of Planned Giving, leaving in January 2018. He can be contacted at 

paul@paulhoodservices.com



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