9781531012182 (alkaline paper) 1531012183 (alkaline paper) 9781531012199 (eBook)
Understanding series (New York, N.Y.)
Bibliography, etc. Note
Includes bibliographical references and index.
Formatted Contents Note
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.
KF6572 .H455 2019
Revision of: Hellwig, Brant J. Understanding estate and gift taxation. New Providence, NJ : LexisNexis, 
Durham, North Carolina : Carolina Academic Press,