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Gift tax rates - PowerPoint PPT Presentation

2013 and 2014 Income and Estate Tax Issues

2013 and 2014 Income and Estate Tax Issues. January 14, 2014 J C. Hobbs - Assistant Extension Specialist OSU Department of Agricultural Economics. 2013 & 2014 Income Tax Rates. 2013 and the future rates are to be: 10, 15, 25, 28, 33, 35, and 39.6 percent. 39.6% rate applies to:

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297 views • 21 slides

Chapter 1

Chapter 1. Estate Planning An Overview. Definitions. KNOW THESE TERMS -- not word for word defini-tions but how they work. Estate Planning Life Interest versus Estate in Fee Simple Absolute Escheat (to the state) Intestate Will (Last Will and Testament) Codicil

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Tennessee Probate

Tennessee Probate. Executor Over 18 and resident of TN If non-resident a TN representative is required Intestate-(Dying without a Will) No children 100 percent to spouse Children Greater of 1/3 to spouse or equal child share Spouse receives $5,000 for living expenses.

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284 views • 10 slides

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Gift tax rates - PowerPoint PPT Presentation

2013 and 2014 Income and Estate Tax Issues

Chapter 1

Tennessee Probate