目次

*Overview of the federal transfer tax regime *Basic application of the estate tax : property owned by the decedent at death *General scope of the gift tax : gratuitous transfers of property *Selected gift tax planning techniques and government challenges *Transfers excluded from the gift tax base *Transfers in satisfaction of marital or support obligations *General principles of transfer tax valuation *Joint interests in property *Life insurance *Transfers with retained beneficial enjoyment *Transfers with retained powers over beneficial enjoyment *Transfers with retained reversionary interests *The adequate and full consideration exception *Powers of appointment *Annuities and survivor benefits *Disclaimers *Determining the net transfer *Transfers for charitable purposes *Treatment of the marital unit *Tax liability, tax credits, and tax payments *The generation skipping transfer tax base *The GST exemption and applicable rate *The business entity estate freeze *Contractual agreements concerning the transfer or use of property *Voting and liquidation rights in closely held entities *International considerations in federal transfer taxation