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Unless otherwise indicated, the
informa- tion included in these tax articles is based on federal (IRS) regulations.
State tax law often varies from federal tax law.
Topics
Charitable remainder trusts
Estate
tax alternate valuation election
Estate
tax deferral for estates including closely-held business
Estate
tax special use valuation election
Federal
gift tax: liability based on lifetime gifts
Gift tax annual exclusion
Temporary repeal of the estate and GST taxes in 2010 (former title: Gradual
elimination of estate tax)
Income
in Respect of a Decedent (IRD)
Inherited
property: Basis rules
Jointly-held
property: Inclusion in gross estate
Keeping life insurance out of your estate
Life insurance trusts
Net
gifts
Planning to prevent loss of tax attributes at death
QTIP trusts as IRA beneficiaries
More
Taxes
MAX
AND PIETERS, APC
2525 Camino del Rio South Ste. 350
San Diego,
CA 92108-3791
Phone: 619-282-9050 Fax: 619-282-9499