Federal Gift, Estate, and Generation-skipping Transfer Taxation of Life Insurance PDF Download

Author: Kevin D. Millard
Publisher: Section of Real Property Probate & Trust Law
ISBN:
Category : Business & Economics
Languages : en
Pages : 260

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Book Description

Author: Lawrence Brody
Publisher: Insurance Counselor
ISBN: 9781614386650
Category : Business & Economics
Languages : en
Pages : 182

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Book Description
Concise and clearly written, this primer examines the federal transfer tax aspects of life insurance, providing invaluable guidance in minimizing the transfer taxation of an estate plan and avoiding the pitfalls that can occur. The authors discuss the full range of related topics, including gift tax issues, estate taxation of life insurance, generation-skipping transfer tax and its application to life insurance and to irrevocable life insurance trusts, and community property considerations.

Author:
Publisher:
ISBN:
Category : Inheritance and transfer tax
Languages : en
Pages : 129

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Book Description

Author: John K. McNulty
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 586

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Book Description
Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; Property; Transfer; Inclusion in the Gross Estate; Alternative Valuation Date; Liability for Tax; Incomplete Transfers; Transfers in Contemplation of Death; Retained Interests or Powers; Revocable Transfers; Special Valuation Rules and "Estate Freezes; " Jointly-Owned Property; Community Property; Property Settlements; Life Insurance; Annuities; Employee Death Benefits; Powers of Appointment; Inclusion; Valuation; Exemptions; Exclusions; Future Interests; Deductions (Charitable, etc.); Marital Deduction; Split Gifts; Unified Credit; International; Estate Planning; Reforms and Fundamental Alternatives.

Author:
Publisher:
ISBN:
Category : Decedents' estates
Languages : en
Pages : 48

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Book Description

Author: John K. McNulty
Publisher: West Publishing Company
ISBN:
Category : Law
Languages : en
Pages : 600

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Book Description
Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; Property; Transfer; Inclusion in the Gross Estate; Alternative Valuation Date; Liability for Tax; Incomplete Transfers; Transfers in Contemplation of Death; Retained Interests or Powers; Revocable Transfers; Special Valuation Rules and "Estate Freezes; " Jointly-Owned Property; Community Property; Property Settlements; Life Insurance; Annuities; Employee Death Benefits; Powers of Appointment; Inclusion; Valuation; Exemptions; Exclusions; Future Interests; Deductions (Charitable, etc.); Marital Deduction; Split Gifts; Unified Credit; International; Estate Planning; Reforms and Fundamental Alternatives.

Author: John K. McNulty
Publisher: West Academic Publishing
ISBN: 9780314276407
Category : Electronic books
Languages : en
Pages : 0

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Book Description
This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the estate, gift, and generation-skipping transfer taxes, including lifetime and testamentary transfers, joint-and-survivor tenancies, life insurance, annuities, and powers of appointment; inclusion and valuation; exemptions and exclusions; deductions; and tax liabilities. Additional chapters cover basic tax and estate planning concepts, reform proposals, and fundamental alternatives to the current transfer tax system.

Author:
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 230

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Book Description

Author: Barry M. Nudelman
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 844

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Book Description
Rev. ed. of : Federal taxation of estates, gifts, and trusts / Harold Dubroff. 3rd ed. 1980.

Author: Richard B. Stephens
Publisher: Warren Gorham & Lamont
ISBN:
Category : Law
Languages : en
Pages : 2396

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Book Description