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Estate and Gift Taxation
This edition of Estate and Gift Taxation provides materials for a course on the U.S. transfer tax system, as it exists following enactment of the One Big Beautiful Bill Act of 2025.
Publisher: Carolina Academic Press
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Estate and Gift Taxation, now in its fifth edition, provides teaching materials for a course on the U.S. transfer tax system as it exists following enactment of the One Big Beautiful Bill Act of 2025. In addition to addressing pronounced changes to the unified credit landscape introduced by the 2025 legislation, the fifth edition includes coverage of recent regulatory and case law developments.
The text opens with an overview of the federal transfer tax regime, one intended to introduce students to the basic structures of the estate tax, gift tax, and generation-skipping transfer (GST) tax. After this introduction, the text proceeds to examine the estate tax and gift tax bases primarily in a context-specific (e.g., life insurance, retained-interest transfers, marital transfers) manner, and the majority of the text is devoted to these topics. The text then transitions to a discussion of the GST tax base and allocation of the GST tax exemption, followed by a discussion of the special valuation rules under Chapter 14. The text closes with a chapter devoted to the application of the U.S. transfer tax regime in the international setting.
The text is structured through 27 discrete chapters, and the chapter headings supply a reasonable course syllabus. Each chapter closes with a set of sophisticated, practice-oriented problems that require students to spot and resolve issues that would be encountered in an estate planning practice. Adopters of the text will have access to a Teacher's Manual that provides thorough answers to the practice-oriented problems included at the end of each chapter.
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Chapter 1 OVERVIEW OF THE FEDERAL TRANSFER TAX REGIME
Chapter 2 BASIC APPLICATION OF THE ESTATE TAX: PROPERTY OWNED BY THE DECEDENT AT DEATH
Chapter 3 GENERAL SCOPE OF THE GIFT TAX: GRATUITOUS TRANSFERS OF PROPERTY
Chapter 4 SELECTED GIFT TAX PLANNING TECHNIQUES AND GOVERNMENT CHALLENGES
Chapter 5 TRANSFERS EXCLUDED FROM THE GIFT TAX BASE
Chapter 6 TRANSFERS IN SATISFACTION OF MARITAL OR SUPPORT OBLIGATIONS
Chapter 7 GENERAL PRINCIPLES OF TRANSFER TAX VALUATION
Chapter 8 JOINT INTERESTS IN PROPERTY
Chapter 9 LIFE INSURANCE
Chapter 10 TRANSFERS WITH RETAINED BENEFICIAL ENJOYMENT
Chapter 11 TRANSFERS WITH RETAINED POWERS OVER BENEFICIAL ENJOYMENT
Chapter 12 TRANSFERS WITH RETAINED REVERSIONARY INTERESTS
Chapter 13 THE ADEQUATE AND FULL CONSIDERATION EXCEPTION
Chapter 14 POWERS OF APPOINTMENT
Chapter 15 ANNUITIES AND SURVIVOR BENEFITS
Chapter 16 DISCLAIMERS
Chapter 17 DETERMINING THE NET TRANSFER
Chapter 18 TRANSFERS FOR CHARITABLE PURPOSES
Chapter 19 TREATMENT OF THE MARITAL UNIT
Chapter 20 TAX LIABILITY, TAX CREDITS, AND TAX PAYMENTS
Chapter 21 THE GENERATION SKIPPING TRANSFER TAX BASE
Chapter 22 THE GST EXEMPTION AND APPLICABLE RATE
Chapter 23 THE BUSINESS ENTITY ESTATE FREEZE
Chapter 24 CONTRACTUAL AGREEMENTS CONCERNING THE TRANSFER OR USE OF PROPERTY
Chapter 25 VOTING AND LIQUIDATION RIGHTS IN CLOSELY HELD ENTITIES
Chapter 26 INTERNATIONAL CONSIDERATIONS IN FEDERAL TRANSFER TAXATION
Index
Chapter 2 BASIC APPLICATION OF THE ESTATE TAX: PROPERTY OWNED BY THE DECEDENT AT DEATH
Chapter 3 GENERAL SCOPE OF THE GIFT TAX: GRATUITOUS TRANSFERS OF PROPERTY
Chapter 4 SELECTED GIFT TAX PLANNING TECHNIQUES AND GOVERNMENT CHALLENGES
Chapter 5 TRANSFERS EXCLUDED FROM THE GIFT TAX BASE
Chapter 6 TRANSFERS IN SATISFACTION OF MARITAL OR SUPPORT OBLIGATIONS
Chapter 7 GENERAL PRINCIPLES OF TRANSFER TAX VALUATION
Chapter 8 JOINT INTERESTS IN PROPERTY
Chapter 9 LIFE INSURANCE
Chapter 10 TRANSFERS WITH RETAINED BENEFICIAL ENJOYMENT
Chapter 11 TRANSFERS WITH RETAINED POWERS OVER BENEFICIAL ENJOYMENT
Chapter 12 TRANSFERS WITH RETAINED REVERSIONARY INTERESTS
Chapter 13 THE ADEQUATE AND FULL CONSIDERATION EXCEPTION
Chapter 14 POWERS OF APPOINTMENT
Chapter 15 ANNUITIES AND SURVIVOR BENEFITS
Chapter 16 DISCLAIMERS
Chapter 17 DETERMINING THE NET TRANSFER
Chapter 18 TRANSFERS FOR CHARITABLE PURPOSES
Chapter 19 TREATMENT OF THE MARITAL UNIT
Chapter 20 TAX LIABILITY, TAX CREDITS, AND TAX PAYMENTS
Chapter 21 THE GENERATION SKIPPING TRANSFER TAX BASE
Chapter 22 THE GST EXEMPTION AND APPLICABLE RATE
Chapter 23 THE BUSINESS ENTITY ESTATE FREEZE
Chapter 24 CONTRACTUAL AGREEMENTS CONCERNING THE TRANSFER OR USE OF PROPERTY
Chapter 25 VOTING AND LIQUIDATION RIGHTS IN CLOSELY HELD ENTITIES
Chapter 26 INTERNATIONAL CONSIDERATIONS IN FEDERAL TRANSFER TAXATION
Index