Understanding estate and gift taxation

Hellwig, Brant J., author

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  • Includes bibliographical references and index.


  • Overview of the federal transfer tax regime -- Basic application of the estate tax : property owned by the decedent at death -- General scope of the gift tax : gratuitous transfers of property -- Selected gift tax planning techniques and government challenges -- Transfers excluded from the gift tax base -- Transfers in satisfaction of marital or support obligations -- General principles of transfer tax valuation -- Joint interests in property -- Life insurance -- Transfers with retained beneficial enjoyment -- Transfers with retained powers over beneficial enjoyment -- Transfers with retained reversionary interests -- The adequate and full consideration exception -- Powers of appointment -- Annuities and survivor benefits -- Disclaimers -- Determining the net transfer -- Transfers for charitable purposes -- Treatment of the marital unit -- Tax liability, tax credits, and tax payments -- The generation skipping transfer tax base -- The GST exemption and applicable rate -- The business entity estate freeze -- Contractual agreements concerning the transfer or use of property -- Voting and liquidation rights in closely held entities -- International considerations in federal transfer taxation
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