This webinar will provide tax advisers and compliance professionals with a practical, beyond the basics guide to the Section 2513 “gift-splitting rules.” The panel will offer practical and detailed guidance on applying the rules to client situations involving GRATs, Crummey Trusts, and other vehicles that do not automatically permit an equal division of the gift tax exemption amount. The panel will describe available elections, detail necessary calculations, and illustrate proper reporting of split gifts on Form 709.