Gratuitous Transfer Taxes

Blessed are the young, for they shall inherit the national debt. — Herbert Hoover

• Gratuitous Transfer Taxes (aka Wealth Transfer Taxes)
• Federal Gift Tax – Overview
• Gross Estate
• Estate Taxes
• Generation-Skipping Transfer Taxes
• Gift, Estate, And Generation-Skipping Transfer Tax Calculations
• Deceased Spousal Unused Exclusion (DSUE) Portability
• Reducing Gift, Estate, And Generation-Skipping Taxes
• Why the Estate Tax?
• Taxation of Trusts and their Beneficiaries
• Tax Advantages of Charitable Trusts
• Split-Interest Purchase of Property
• Intrafamily Loans
• Private Annuities
• Sale or Gift Leasebacks
• Buy-Sell Agreements
• Using Corporate Stock Redemptions to Pay Estate Taxes
• Personal Holding Company