This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the estate, gift, and generation-skipping transfer taxes, including lifetime and testamentary transfers, joint-and-survivor tenancies, life insurance, annuities, and powers of appointment; inclusion and valuation; exemptions and exclusions; deductions; and tax liabilities. Additional chapters cover basic tax and estate planning concepts, reform proposals, and fundamental alternatives to the current transfer tax system.
| ISBN: | 9781684674541 |
| Publication date: | 30th December 2019 |
| Author: | John K. McNulty, Grayson M.P. McCouch |
| Publisher: | West Academic Press an imprint of West Academic Publishing |
| Format: | Paperback |
| Pagination: | 539 pages |
| Series: | Nutshell Series |
| Genres: |
Trusts and estates taxation, gift tax |