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Basic Estate and Gift Taxation and Planning--2004

These materials focus on the changes wrought by the Taxpayer Relief Act of 1997 and the Economic Growth and Tax Relief Reconciliation Act of 2001. These changes include the increase in the applicable exclusion amount to $1,500,000 in 2004, the reduction in the top tax rate to 48% in 2004, new restrictions on charitable gifts through trusts, increased opportunities to pay the estate tax in installments, and an expanded exemption to the generation-skipping transfer tax. Further, new rules requiring discounted valuations to be disclosed on gift tax returns and new restrictions on the power of the Internal Revenue Service to revalue gifts are likely to lead to a significant increase in the audits of gift tax returns. Gift and estate tax planning for life insurance is affected by the new treatment proposed by the Internal Revenue Service for "split dollar" plans. CK025

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Coursebook Forms:

Income, Gift, and Estate Tax Planning with Life Insurance (with ILIT Forms) (2004) (107 pp) $49.00

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Marital Deduction (with Model Pour-Over and Disclaimer Type Wills) (61 pp) $39.00

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Coursebook Papers:

Fundamentals of Estate Tax and Gift Tax (40 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 (36 pp) $29.00

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Estate Planning with Qualified Plans and IRAs (50 pp) $29.00

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Post Mortem Tax Elections (32 pp) $29.00

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Estate and Gift Tax Charitable Deduction and Estate Planning Using the Charitable Deduction (68 pp) $39.00

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Valuation Principles and Disclaimers (26 pp) $29.00

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Inter Vivos Transfers – Gift Taxation (50 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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