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Basic Estate and Gift Taxation and Planning

Even if the estate tax is repealed or the estate tax exemption is raised to a level that eliminates most Americans from the estate tax base, the gift tax will still exist and Americans with no estate tax concerns may now have a new concern: the loss of a stepped-up tax-cost basis at death. These material addess the planning still necessary to achieve a client’s goals, such as estate tax avoidance, the need to plan for the transfer of a closely-held business in an equitable and fair manner, the need to structure the client’s charitable giving and the best means of achieving the client’s charitable goals, and/or the need to ensure that the wealth that will now pass to family members (such as spouses of second marriages or children and grandchildren), unreduced by any estate or generation-skipping transfer tax burden, is held and managed for the recipients in the most efficient and effective manner. CM005

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Coursebook Forms:

Marital Deduction (with Pour-Over Will w/ Bypass and QTIP Trusts) (62 pp) $39.00

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Table of Contents

Fundamentals of Estate Tax and Gift Tax (34 pp) $29.00

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Property Owned by the Decedent and Jointly Owned Property (28 pp) $29.00

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Powers of Appointment (6 pp) $29.00

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The Tax Consequences of Retained Interests and Powers (34 pp) $29.00

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Income, Gift, and Estate Tax Planning With Life Insurance (144 pp) $49.00

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Estate Planning With Qualified Plans and IRAs (44 pp) $29.00

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Post Mortem Tax Elections (34 pp) $29.00

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Charitable Deduction (64 pp) $39.00

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Valuation Principles and Disclaimers (26 pp) $29.00

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Inter Vivos Transfers - Gift Taxation (48 pp) $29.00

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Transfers Within Three Years of Death (12 pp) $29.00

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An Overview of the Generation-Skipping Transfer Tax (12 pp) $29.00

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Estate Planning Problem (4 pp)

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