53 New Plans for Saving Estate and Gift Taxes |
Contents
Some estate planning fundamentals | 3 |
Why and when is estate and gift tax planning important 4 What | 14 |
Lifetime gifts and estate tax planning 16 Estate planning and | 20 |
Copyright | |
11 other sections not shown
Common terms and phrases
adopted child amount assets balance 15 charitable contributions charity clause corporation CREDIT ESTATE TAX custodian death taxes decedent Deduct exemption employee estate planning ESTATE TAX CREDIT ESTATE TAX NONRESIDENT estate tax purposes ESTATE TAX Yes EXCESS OVER EXEMPTION executor exemption at lowest EXEMPTION None Yes EXEMPTION ON EXCESS Federal estate tax funds gift tax give gross estate Guardall guardian income tax INHERITANCE TAXES RANGE interest Internal Revenue Code joint tenancy lifetime Lineal ancestor lineal descendant lineal issue lowest bracket rates marital deduction NONRESIDENT EXEMPTION Full paid payable payments person Planner Planner's death Planner's estate power of appointment preferred stock principal qualify RANGE OF RATES RATES EXEMPTION RATES ON EXCESS REGULAR ESTATE TAX securities share before apply surviving spouse tax consequences TAX CREDIT ESTATE TAX None CREDIT TAX NONRESIDENT EXEMPTION TAX Yes NONRESIDENT taxable estate transfer trust trust instrument Uniform Act wife or widow Yes NONRESIDENT EXEMPTION Yes Proportional