Adequate disclosure: its impact on gift tax return strategies

Article Abstract:

The author discusses IRS regulations setting guidelines on the adequate disclosure of gifts for the purposes of determining estate and gift tax liability. Tax planning and gift tax return strategies are outlined.

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Tax Court appears to misapply the "passing" rule in Shepherd

Article Abstract:

The author discusses Tax Court rulings involving the determination of fair market value of property for estate and gift tax purposes, based on what passes from a decedent or donor transferor to transferee.

Financial planning, Estate tax, Estate taxes

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Selected estate planning strategies for persons with less than $3 million

Article Abstract:

Financial strategies are provided for people of modest wealth who cannot easily give up significant amounts of their wealth during their lifetimes to achieve estate planning goals. Topics covered include life insurance and other non-income producing assets, qualified personal residence trusts, the gift tax exemption, and charitable remainder trusts.

States, Taxation, Trusts and trustees, Trustees, Trusts (Law)

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