Table of Contents
Federal Gift, Estate, and Generation-Skipping Transfer Taxation of Life Insurance, Third Edition
Log In to view your rate
Unlock the discounted member rate
Join first as a member, and then purchase this product at special member pricing
Further issues discussed in the second chapter are the gift tax, including consideration of 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. The third chapter deals with the estate taxation of life insurance, with emphasis on the two IRC sections that have particular application to life insurance: sections 2035 and 2042. The fourth chapter discusses the generation-skipping transfer tax and its application to life insurance and irrevocable life insurance trusts, while the final chapter specifically addresses important community property considerations.
Citations and case law and the relevant IRC provisions are provided, as well as a table of cases and a table of IRC Sections, Regulations, and Rulings.
ABA Book Publishing
9781614386650
189
5430608
8.5 x 11 Paperback
7/27/2012 12:00:00 AM
Publications | Book
Leveraging Life Insurance Premium Payments: Using Split-Dollar and Related Party Premium Financing Techniques
Publications | Book
A Guide to International Estate Planning: Drafting, Compliance, and Administration Strategies, Second Edition
Publications | Book
Mediation for Estate Planners: Managing Family Conflict
Audio and Video | On-Demand CLE
1031 Investment Exchanges
Audio and Video | On-Demand CLE
Beyond Boolean: Generative AI Research Skills for the Modern Tax Attorney
Audio and Video | On-Demand CLE
Qualified Charitable Distribution (QCD): What It Is, How It Merges Donor and Donee Objectives [CC]
Nov
13
Events | In-Person
National Managed Care Institute 2025
ETHICS 60 min
The National Managed Care Institute is an annual educational symposium hosted by the American Bar Association's Health Law Section for attorneys in private practice, in government service and in-hous…
Jun
18
Events | In-Person
17th Annual U.S. and Latin America Tax Practice Trends Conference
CLE 60 min
This year's conference will focus on practical tax practice trends for multinational corporations and their international advisors, as well as provide insight into how government tax officials may vi…
May
08
Events | In-Person
2025 May Tax Meeting
ETHICS 60 min
The May Tax Meeting is the Section’s largest and the premier event for lawyers interested in all aspects of tax law. Join us in Washington, DC to learn from and meet with the country's leading tax at…