White Paper

U.S. Tax Planning - Estate and Gift Tax

 

The 2010 Tax Act re-unified the unified transfer tax.

The U.S. estate, gift and generation-skipping transfer (GST) taxes are a unified transfer tax system, on the transfer of property at death (estate tax); during life (gift tax); and on transfers that skip a generation (GST tax). Under the Tax Act of 2010, U.S. federal estate, gift and GST taxes were reduced to 35% maximum rate with a higher applicable exclusion amount for estate tax, gift tax, GST tax indexed annually for inflation. In 2013, the Tax Act, increased the applicable exclusion amount to $5,250,000 (per individual) and increased the tax to 40% (effective 2013). As of 2017, the amount is $5.49m (per individual).

Agenda

Faculty

Gary S. Wolfe

The Wolfe Law Group

Our author, Gary S. Wolfe, has more than 34 years of experience, specializing in IRS Tax Audits and International Tax Planning/Tax Compliance, and International Asset Protection.

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