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Federal Gift, Estate, and Generation-Skipping Transfer Taxation of Life Insurance, 3rd Edition

Federal Gift, Estate, and Generation-Skipping Transfer Taxation of Life Insurance, 3rd Edition

Federal Gift, Estate, and Generation-Skipping Transfer Taxation of Life Insurance, 3rd Edition

Author: Lawrence Brody, Norman H. Lane, Mary Ann Mancini
Publisher: American Bar Association
ISBN: 9781614386650
Published In: August 2012
Format: Paperback , 189 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Now updated and completely revised, this volume in the popular Insurance Counselor series will help you take full advantage of minimizing the transfer taxation of the estate plan as well as avoid the many pitfalls that can arise. The first chapter deals with life insurance as a gift, informing you about the valuation of policies and their qualification for the gift tax annual exclusion. Among the areas discussed are:

Outright transfers, transfers in trust, indirect gifts

The uses and issues relating to Crummey powers

The gift tax marital deduction

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.

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