Description
Use this comprehensive guide as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical evaluation on the essentials of estate, gift, and generation-skipping tax planning, and reform proposals and fundamental alternatives to the current transfer tax system. Additional chapters cover annuities; inclusion and valuation; exemptions and exclusions; deductions; and tax liabilities.
Features
- Enhances understanding of federal estate and gift taxation
- Learn how to answer exam questions quickly and accurately
- Provides the fundamentals of estate planning