ESTATE PLANNING COUNCIL OF ST. LOUIS

Passing Through the GST Gateway: GST Planning for Multigenerational Transfers

Date: Monday, February 9, 2026

Time: 11:45am - 1:00pm

Location: Saint Louis Club | 7676 Forsyth Blvd. Clayton MO 63105

Speaker: Brandon Ketron | Gassman, Denicolo & Ketron, P.A.

About the presentation: In the wake of the One Big Beautiful Bill Act, the federal GST exemption has been permanently increased to $15 million per individual (effective January 1, 2026, indexed for inflation thereafter), providing unprecedented opportunities for high-net-worth families to transfer wealth across generations while minimizing — or eliminating — the Generation-Skipping Transfer (GST) tax. This presentation offers a practical, in-depth review of GST fundamentals and how the GST Tax impacts commonly used estate planning techniques such as outright gifts, GRATS, and Installment Sales to Grantor Trusts.  The presentation will also review the recently issued Regulations impacting GST tax, applicable reporting requirements and tax filings including elections that can be made and when the automatic allocation rules may apply.

To register for this session, go to www.epcstlouis.org  and click the link for the session.

CPA's - CPE Credit Note: CE is only given out in person. 

Continuing Education

EPCSTL has requested approval for continuing education in the following areas: CTFA, CLE, CPE, CFP, L&H Insurance

CPE Information for CPAs

The sponsor assures that the program content and program level is appropriate for the intended participants.

Participants will:

Learning Objectives:

Upon completion of this course, you should be able to:

• Understand GST basics including direct skips, taxable distributions, taxable terminations, the definition of "skip persons.”
• Evaluate how GST Tax affects various common transfer methods.

• Gain practical advice for Form 709 reporting, minimizing unnecessary automatic allocations, and strategies for dynasty trusts or transfers spanning multiple generations.

Attendees will leave with actionable insights to integrate GST planning into broader estate strategies, avoid common traps, and maximize the exemption for enduring family legacies.

Participants will earn 1 CPE credit.

Field of Study: Tax

Additional Information:

Delivery Method: Group Live/Group Internet Based

Program Level: Basic

Pre-requisite: NONE

Who should attend: This presentation is aimed at lawyers, accountants, trust officers and other estate planning professionals with a background in estate planning topics.

Refunds and Cancellations: All attendees are required to register in advance. If you reserve and are unable to attend, please cancel your reservation at least 3 working days in advance of the meeting to receive a refund or a credit for a future meeting. For more information regarding refund, complaint, and/or program cancellation policies please contact our offices at 314-520-3564.

Estate Planning Council of St. Louis is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

National Registry of CPE Sponsors Number 109467

CTFA

CTFA 1.25 CE credit

CFP

Upon completion of this course, you should be able to:

• Attendees will leave with actionable insights to integrate GST planning into broader estate strategies, avoid common traps, and maximize the exemption for enduring family legacies

About the Speaker:

Brandon Ketron, CPA, J.D., LL.M., is a partner at Gassman, Denicolo & Ketron, P.A. in Clearwater, Florida, where he focuses on Estate Planning, Tax, and Corporate and Business Law. He also plays a key role in developing EstateView software a web-based estate planning platform designed for wealth advisors, attorneys, CPAs and other professional serving high net worth clients. Brandon regularly contributes to Steve Leimberg's Estate Planning and Asset Protection Planning Newsletters and hosts webinars for both clients and professionals on estate and estate tax planning topics.

He earned his law degree, cum laude, from Stetson University College of Law, and completed his LL.M. in Taxation at the University of Florida. Brandon received his undergraduate degree in Business Administration from Roanoke College, graduating cum laude with concentrations in Accounting and Finance. He was recently inducted into the Roanoke Athletic Hall of Fame and is proud to be a member. Additionally, Brandon is a licensed CPA in Florida. You can reach him by email at brandon@gassmanpa.com.