The Incredible Shrinking Estate

When it comes to estate tax liability for high-net-worth families, small is good. That's why the gift tax statutes, which can be used to shrink not only the current taxable estate, but also future earnings and asset appreciation, is a key weapon in the hands of savvy CPAs. In fact, effective us...

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Veröffentlicht in:	The Practical Accountant 2009-04, p.7
1. Verfasser:	Wittlin, Jonathan
Format:	Artikel
Sprache:	eng
Schlagworte:	Crummey trusts Donations Estate taxes Families & family life Family trusts Gift taxes Grantor retained annuity trusts Liability Life insurance trusts Limited partnerships Marital deductions Qualified tuition programs Tax deductions Tax exemptions
Online-Zugang:	Volltext
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