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Basic Estate and Gift Taxation and Planning

New concepts have created an entirely new framework for estate planning. These concepts include unified transfer taxation, "anti-freeze" transfers, the estate tax deduction for family-owned business interests, the use of discounts to reduce the gift tax or estate tax value of transferred assets, and generation-skipping. These changes are in addition to new dimensions in marital deduction planning, planning for retirement plan distributions, and planning for the elderly. Likewise, the gradually increasing applicable exclusion amount has significant estate planning implications. When the Revenue Reconciliation Act of 1993 reinstated the two top estate and gift tax rates of 53% and 55%, planning became even more critical. Practitioners also have reason for concern because planning will be affected by significant changes in the estate and gift tax provisions resulting from the Taxpayer Relief Act of 1997 and the Economic Growth and Tax Relief Reconciliation Act of 2001.

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Coursebook Forms:

Income, Gift, and Estate Tax Planning with Life Insurance (with Trust Forms) (2002) (0 pp) $49.00

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Coursebook Papers:

Fundamentals of Estate Tax and Gift Tax (0 pp) $29.00

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The Tax Consequences of Retained Interests and Powers (0 pp) $29.00

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Estate Planning with Qualified Plans and IRAs (0 pp) $29.00

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Post Mortem Tax Elections (0 pp) $29.00

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Marital Deduction (0 pp) $29.00

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Valuation Principles and Disclaimers (0 pp) $29.00

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Inter Vivos Transfers – Gift Taxation (0 pp) $29.00

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Transfers within Three Years of Death (0 pp) $29.00

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An Overview of the Generation-Skipping Transfer Tax (0 pp) $29.00

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Property Owned by the Decedent and Joint Tenancy (0 pp) $29.00

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Estate and Gift Tax Charitable Deduction and Estate Planning Using the Charitable Deduction (0 pp) $39.00

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