Table of Contents
Federal Gift, Estate, and Generation-Skipping Transfer Taxation of Life Insurance, Third Edition
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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
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