Overview
Jeanette Suarez Hunter spoke at the USC Gould School of Law: Tax Institute 2025 on January 29 in Los Angeles, CA. The session, titled Planning for GST Tax on Nonexempt Trusts, focused on the GST rules that apply specifically to nonexempt trusts and how they differ from the estate and gift tax rules. The program explored ways the grantor, trustee and beneficiaries of nonexempt trusts can plan for the mitigation or payment of GST tax. In addition, the program addressed the challenges of planning for the payment of GST tax on both large and small nonexempt trusts.