'Gross estate' presentation slideshows

Chapter 22 Federal Estate Tax, Federal Gift Tax, and Generation-Skipping Transfer Tax

1.36k views • 60 slides

TRANSFER TAXES

TRANSFER TAXES. What IS TRANSFER TAX?. A Transfer Tax is any tax levied on the passing of title to property. Difference between income and transfer tax:. MODES OF transferRING OWNERSHIP :. OCCUPATION.

532 views • 53 slides

498 views • 39 slides

CHAPTER 15: PRESERVING YOUR ESTATE

CHAPTER 15: PRESERVING YOUR ESTATE. Developing plans and taking actions during your lifetime to accumulate, preserve, and distribute your wealth upon your death according to your wishes, while minimizing taxes and transfer costs. Estate Planning. Accumulating enough capital to

558 views • 39 slides

Methods of Asset Transfer

Methods of Asset Transfer. Sale Gift Estate (Die) Combination of two or three There are differences in tax implications. Basis Example. Current Land Value $4,500 / acre Purchase Price $ 1,000 $4,500 $ 6,000 Die $ 4,500 $ 4,500 $4,500 Gift $1,000 $ 4,500 $4,500*

504 views • 38 slides

CERTIFIED FINANCIAL PLANNER CERTIFICATION PROFESSIONAL EDUCATION PROGRAM Estate Planning

512 views • 36 slides

CERTIFIED FINANCIAL PLANNER CERTIFICATION PROFESSIONAL EDUCATION PROGRAM Estate Planning

491 views • 34 slides

Chapter 17

455 views • 33 slides

Unit 8, part 4 Complex Estate Planning and Tax issues

Unit 8, part 4 Complex Estate Planning and Tax issues. Economic Growth and Tax Relief Reconciliation Act. Gift Tax Issues under EGTRRA. $1,000,000 lifetime exclusion Taxable gifts Advantages of lifetime giving $11,000 exclusion (2002) per donee Exclude appreciation from estate

435 views • 26 slides

Chapter 13: The Estate Tax

Chapter 13: The Estate Tax. Chapter 13: The Estate Tax. THE ESTATE TAX. The estate tax formula Gross estate valuation Gross estate items Estate tax deductions Computation of estate tax liability Liquidity concerns Generation-skipping transfer tax . The Estate Tax Formula (1 of 3).

460 views • 21 slides

What Are the Extensions of Time to Pay Estate Tax?

301 views • 19 slides

What Are the Extensions of Time to Pay Estate Tax?

337 views • 19 slides

152 views • 15 slides

What Is Section 303?

What Is Section 303?. IRC Section 303 allows a corporation to make a distribution in redemption of a portion of the stock of a decedent that will not be taxed as a dividend

189 views • 12 slides

Chapter 21

Chapter 21. Taxation of Gifts and Estates. The Unified Gift and Estate Transfer Tax System.

116 views • 11 slides

the power of independent advice

Legacy Tools for Landowners June 2012. the power of independent advice. Recent Legislative Changes and Proposals to Federal Estate and Gift Taxation. Notes: Circular 230 Compliance Statement

172 views • 5 slides