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Condition:
Good
“Paperback book, school stamp on page edges otherwise good”
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eBay item number:267309652680

Item specifics

Condition
Good
A book that has been read but is in good condition. Very minimal damage to the cover including scuff marks, but no holes or tears. The dust jacket for hard covers may not be included. Binding has minimal wear. The majority of pages are undamaged with minimal creasing or tearing, minimal pencil underlining of text, no highlighting of text, no writing in margins. No missing pages. See the seller’s listing for full details and description of any imperfections. See all condition definitionsopens in a new window or tab
Seller notes
“Paperback book, school stamp on page edges otherwise good”
ISBN
9781614386650

About this product

Product Identifiers

Publisher
American Bar Association
ISBN-10
161438665X
ISBN-13
9781614386650
eBay Product ID (ePID)
13038709147

Product Key Features

Number of Pages
189 Pages
Language
English
Publication Name
Insurance Counselor Federal Gift, Estate, and Generation-Skipping Transfer Taxation of Life Insurance
Publication Year
2016
Subject
Insurance / Life, Personal Finance / Taxation, Estates & Trusts, Taxation
Type
Textbook
Author
Kevin D. Millard, Norman H. Lane, Lawrence Brody, Mary Ann Mancini
Subject Area
Law, Business & Economics
Format
Trade Paperback

Dimensions

Item Height
0.4 in
Item Weight
16.2 Oz
Item Length
10.9 in
Item Width
8.5 in

Additional Product Features

Edition Number
3
Intended Audience
Scholarly & Professional
LCCN
2012-026358
Dewey Edition
23
TitleLeading
The
Dewey Decimal
343.7305/3
Table Of Content
TABLE OF CONTENTSCHAPTER I--INTRODUCTION1.1 THE ROLE OF LIFE INSURANCE IN ESTATE PLANNING 1.2 CONSIDERATIONS IN SELECTING A LIFE INSURANCE POLICY TO GIVE AWAY1.3 ORGANIZATION AND CONTENT OF THIS BOOK CHAPTER II--GIFT TAXATION OF LIFE INSURANCE2.1 GIFTS WITH RESPECT TO LIFE INSURANCE IN GENERAL 2.2 GIFT TAX CONSEQUENCES OF GIFTS TO LIFE INSURANCE TRUSTS 2.3 THE GIFT TAX ANNUAL EXCLUSION2.4 CRUMMEY WITHDRAWAL POWERSCHAPTER III--ESTATE TAXATION OF LIFE INSURANCE3.1 TAXATION OF LIFE INSURANCE DEATH BENEFIT IN THE INSURED'S ESTATE UNDER INTERNAL REVENUE CODE SECTION 2042 3.2 TAXATION OF DEATH PROCEEDS IN THE INSURED'S ESTATEUNDER INTERNAL REVENUE CODE SECTION 2035 3.3 TAXATION OF LIFE INSURANCE PROCEEDS IN THE INSURED'SGROSS ESTATE UNDER OTHER CODE SECTIONS 3.4 ESTATE TAX CHARITABLE DEDUCTION 3.5 ESTATE TAX MARITAL DEDUC ON CHAPTER IV--GENERATION-SKIPPING TRANSFER TAXATION OF LIFE INSURANCE4.1 INTRODUCTION 4.2 THE USE OF LIFE INSURANCE IN GENERATION-SKIPPING TRANSFER TAX PLANNING CHAPTER V--COMMUNITY PROPERTY CONSIDERATIONS5.1 ESTATE TAX CONSIDERATIONS 5.2 GIFT TAX CONSIDERATIONS 5.3 GENERATION-SKIPPING TRANSFER TAX CONSIDERATIONS 5.4 CONCLUSION
Synopsis
Concise and clearly written, this primer examines the federal transfer tax aspects of life insurance. It considers all issues related to the federal transfer taxation of life insurance. With its guidance, planners can minimize the transfer tax of an estate plan and avoid the many pitfalls that can occur in these transactions. Beginning with a discussion of life insurance as a gift, the authors explain the valuation of policies and their qualification for the gift tax annual exclusion. Among the areas discussed are: - Outright transfers, transfers in trust, and indirect gifts- The uses and issues relating to Crummey powers- The gift tax marital deduction Following this, the authors explain the gift tax in further detail, including cases when a gift occurs with respect to a life insurance policy, the valuation of the gift, and the availability of the gift tax annual exclusion and the gift tax charitable or marital deduction. Subsequent chapters address other relevant topics, including: - Estate taxation of life insurance, with emphasis on the two IRC sections that have particular application to life insurance: sections 2035 and 2042- Generation-skipping transfer tax and its application to life insurance and irrevocable life insurance trusts- Community property considerations, Concise and clearly written, this primer examines the federal transfer tax aspects of life insurance, providing invaluable guidance in minimizing the transfer taxation of an estate plan and avoiding the pitfalls that can occur. The authors discuss the full range of related topics, including gift tax issues, estate taxation of life insurance, generation-skipping transfer tax and its application to life insurance and to irrevocable life insurance trusts, and community property considerations., Concise and clearly written, this primer examines the federal transfer tax aspects of life insurance. It considers all issues related to the federal transfer taxation of life insurance. With its guidance, planners can minimize the transfer tax of an estate plan and avoid the many pitfalls that can occur in these transactions. Beginning with a discussion of life insurance as a gift, the authors explain the valuation of policies and their qualification for the gift tax annual exclusion. Among the areas discussed are: Outright transfers, transfers in trust, and indirect gifts The uses and issues relating to Crummey powers The gift tax marital deduction Following this, the authors explain the gift tax in further detail, including cases when a gift occurs with respect to a life insurance policy, the valuation of the gift, and the availability of the gift tax annual exclusion and the gift tax charitable or marital deduction. Subsequent chapters address other relevant topics, including: Estate taxation of life insurance, with emphasis on the two IRC sections that have particular application to life insurance: sections 2035 and 2042 Generation-skipping transfer tax and its application to life insurance and irrevocable life insurance trusts Community property considerations", Concise and clearly written, this primer examines the federal transfer tax aspects of life insurance. It considers all issues related to the federal transfer taxation of life insurance. With its guidance, planners can minimize the transfer tax of an estate plan and avoid the many pitfalls that can occur in these transactions. Beginning with a discussion of life insurance as a gift, the authors explain the valuation of policies and their qualification for the gift tax annual exclusion. Among the areas discussed are:* Outright transfers, transfers in trust, and indirect gifts* The uses and issues relating to Crummey powers* The gift tax marital deduction Following this, the authors explain the gift tax in further detail, including cases when a gift occurs with respect to a life insurance policy, the valuation of the gift, and the availability of the gift tax annual exclusion and the gift tax charitable or marital deduction. Subsequent chapters address other relevant topics, including:* Estate taxation of life insurance, with emphasis on the two IRC sections that have particular application to life insurance: sections 2035 and 2042* Generation-skipping transfer tax and its application to life insurance and irrevocable life insurance trusts* Community property considerations
LC Classification Number
KF6588.B76 2012

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