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Articles 1 - 12 of 12
Full-Text Articles in Law
Determining The Assets Necessary To Retire Including Gift And Estate Planning Applications, Bruce J. Temkin
Determining The Assets Necessary To Retire Including Gift And Estate Planning Applications, Bruce J. Temkin
William & Mary Annual Tax Conference
No abstract provided.
Integrating Qualified Plan Distributions Into The Overall Financial And Estate Plan, Bruce J. Temkin
Integrating Qualified Plan Distributions Into The Overall Financial And Estate Plan, Bruce J. Temkin
William & Mary Annual Tax Conference
No abstract provided.
Creative Uses Of Split Dollar Life Insurance, John H. Milne
Creative Uses Of Split Dollar Life Insurance, John H. Milne
William & Mary Annual Tax Conference
No abstract provided.
Planning For Distributions From Qualified Retirement Plans And Iras, Louis A. Mezzullo
Planning For Distributions From Qualified Retirement Plans And Iras, Louis A. Mezzullo
William & Mary Annual Tax Conference
No abstract provided.
Apportionment Of Federal And Oklahoma Estate Taxes And Planning Considerations, Mark Gillett
Apportionment Of Federal And Oklahoma Estate Taxes And Planning Considerations, Mark Gillett
Mark R Gillett
No abstract provided.
Marital Partnership Theory And The Elective Share: Federal Estate Tax Law Provides A Solution, Susan N. Gary
Marital Partnership Theory And The Elective Share: Federal Estate Tax Law Provides A Solution, Susan N. Gary
University of Miami Law Review
No abstract provided.
Steps To Prepare And File Estate Tax Returns Effectively, Mark Gillett, Joel Stafford
Steps To Prepare And File Estate Tax Returns Effectively, Mark Gillett, Joel Stafford
Mark R Gillett
No abstract provided.
The West Virginia Limited Liability Company Act: Time For A Change, Noel P. Brock Cpa
The West Virginia Limited Liability Company Act: Time For A Change, Noel P. Brock Cpa
West Virginia Law Review
No abstract provided.
Tax Policy: The Chafee Bill- Trick Or Treat?, William T. Hutton
Tax Policy: The Chafee Bill- Trick Or Treat?, William T. Hutton
Faculty Scholarship
No abstract provided.
Apportionment Of Federal And Oklahoma Estate Taxes And Planning Considerations, Mark Gillett
Apportionment Of Federal And Oklahoma Estate Taxes And Planning Considerations, Mark Gillett
Mark R Gillett
No abstract provided.
Sales Of Remainder Interests: Reconciling Gradow V. United States And Section 2702, Martha W. Jordan
Sales Of Remainder Interests: Reconciling Gradow V. United States And Section 2702, Martha W. Jordan
Martha W. Jordan
This article seeks to answer the question of whether the sale of a remainder interest for its actuarial value is exempt from transfer tax. Generally, when a taxpayer sells property for its fair market value, the taxpayer has been adequately compensated and, therefore, should not be subject to transfer tax. The sale of a remainder interest, however, raises various questions that are not present when property is sold outright. The sale of a remainder interest divides the underlying property into two split-interests: the remainder interest and the retained or present interest. The fair market value of split-interests is commonly determined …
Minority Discounts: The Alchemy In Estate And Gift Taxation, James R. Repetti
Minority Discounts: The Alchemy In Estate And Gift Taxation, James R. Repetti
James R. Repetti