<p>This course will be an overview of:</p> <ul> <li>Gift tax basics, including transfers and individuals subject to the gift tax</li> <li>Specific gift tax exclusions, including the medical and educational exclusions</li> <li>Valuation of gifts for tax purposes, with special note of carryover basis</li> <li>Form 709 to report and calculate the gift tax</li> <li>Gift tax planning strategies</li> </ul>