53 New Plans for Saving Estate and Gift Taxes |
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adopted child amount assets balance 15 charity CLASS B Brother clause corporation CREDIT ESTATE TAX custodian death taxes decedent Deduct exemption Deduct from value employee estate planning ESTATE TAX CREDIT ESTATE TAX NONRESIDENT estate tax purposes ESTATE TAX Yes EXCESS OVER EXEMPTION executor exemption from lowest EXEMPTION None Yes EXEMPTION ON EXCESS EXEMPTION RANGE Federal estate tax funds gift tax give gross estate Guardall guardian income tax INHERITANCE TAXES CLASS interest Internal Revenue Code joint tenancy lifetime Lineal ancestor lineal descendants lineal issue lowest bracket marital deduction NONRESIDENT EXEMPTION Full paid payable payments person Planner Planner's death Planner's estate preferred stock principal qualify RANGE OF RATES RATES EXEMPTION RATES ON EXCESS REGULAR ESTATE TAX share before apply surviving spouse tax consequences TAX CREDIT ESTATE TAX None CREDIT TAX NONRESIDENT EXEMPTION TAX Yes NONRESIDENT transfer trust trust instrument Uniform Act wife or widow Yes NONRESIDENT EXEMPTION Yes Proportional