Module 22 is a survey of the unified tax system of wealth transfers by individuals and it includes estate, gift and generation skipping transfer taxes. All three taxes may be viewed as aspects of one comprehensive excise tax on the gratuitous transfers of property by individuals to anyone, be it during life or death.
In a 2 to 3-page white paper briefly discuss each type of transfer tax. Include in your discussion any valuation problems or appointment issues inherent in each type of tax and the tax ramifications to the recipients of any proceeds.

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