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.