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The tax was retained in the final version of the law. Absent further congressional action, the exemptions will revert to their levels adjusted for inflation beginning January 1, These irrevocable arrangements allow substantial amounts of wealth to grow free of federal gift, estate and generation-skipping transfer GST taxes, largely because of their lengthy terms. Some states allow trusts to last for hundreds of years or even in perpetuity. And the funds, plus future appreciation, are removed from your taxable estate. Most important, by allocating your GST tax exemption to your trust contributions, you ensure that any future distributions or other transfers of trust assets to your grandchildren or subsequent generations will avoid GST taxes.

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Here are five common mistakes to avoid: Filing the wrong forms. Some schools also require it for merit-based aid. Filing deadlines vary by state and institution, so note the requirements for each school to which your child applies. Some schools provide financial aid to eligible students on a first-come, first-served basis until funding runs out, so the earlier you apply, the better. This may require you to complete your income tax return early. Failing to list schools properly. The order in which you list the schools doesn't matter when applying for federal student aid. But if you're also applying for state aid, it's important to know that different rules may apply.

For example, some states require you to list schools in a specified order. This is true regardless of which parent claims the child as a dependent on his or her tax return. The rule provides a significant planning opportunity if one spouse is substantially wealthier than the other. For example, if the child lives with the less affluent spouse for days and with the other spouse for days, the less affluent spouse would file the FAFSA, improving eligibility for financial aid. These are just a few examples of financial aid pitfalls. Let us help you navigate the process and explore other ways to finance college. To be deductible on your return, a charitable donation must be made by December 31, Is it the date you write a check or charge an online gift to your credit card?

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We congratulate our graduates and wish them the very best in the next step on their journey. If you would like to leave a message for the nurse, please callx You may also email ctournour horseheadsdistrict. Senior wins congressional art competition Congressman Tom Reed, a Horseheads alum, visited the High School June 1 to present senior Sydney Gaul with a certificate for her first-place win in his county congressional district art competition. Sydney's painting will hang in the Capitol for the next year. Elementary students congratulate seniors June 5 Our second annual Senior Walk in our elementary schools was June 5. On that day, elementary students lined the halls while the seniors - wearing their caps and gowns - paraded by.

Students cheered, applauded, and gave the seniors "high-fives. Many other awards were presented as well. Phil Rumsey from the governor's office surprised her with the announcement at the school's faculty meeting on May 9.

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