This Sum & Substance Audio Tapes: Estate & Gift Tax overviews the history, evolution, and constitutionality of wealth transfer taxation; gift, estate, and generation-skipping taxation; rates and progressivity; and gratuitous transfers. Explores "property"; "transfer"; community and marital property and property settlements; unification of the transfer taxes; unlimited marital deduction; and discusses what are taxable transfers. Also covers future interests; time of gifts; donative intent, interests and consideration; divorce; inclusion in the gross estate; transfers in contemplation of death and incomplete transfers; retained interests and powers; special valuation rules and estate freezes; life insurance, annuities, and employee death benefits; powers of appointment; taxable estate; marital deductions and split gifts; terminable interest rule; credits, liability and payment; the unified credit; and international and estate planning fundamentals.
Features and Benefits include:
 Allows fast, easy, and on-point review;
Discusses the essentials of estate & gift tax law;
Includes quick reference indexing;
Provides informed exam tips to help maximize performance;
Brings difficult subjects to life, clearly and succinctly.
Run Time: 9.2 hours |
