Overview

Chapter 14’s special valuation rules may have reduced the viability of estate freezes. But, as author Cheryl Hader emphasizes and clearly illustrates in PLI’s Estate Planning & Chapter 14: Understanding the Special Valuation Rules, you can still “achieve tax-effective results under the right set of facts.”

This comprehensive resource gives you all the “facts” you need to take advantage of the still-available tax-saving opportunities for clients wishing to pass wealth from older to younger generations within a family.

Stocked with sample documents, case studies, charts, and graphs that help you implement tax-advantaged strategies, Estate Planning & Chapter 14 highlights the transfers that are exempt from the application of § 2701 covering the transfer tax treatment of accumulated qualified payments; transfers that are exempt from the application of § 2702 covering transfers of interest in trusts; adjustments that can be made under § 2701 to avoid double taxation; and types of transfers under § 2702 that minimize the risk of double taxation.

Updated annually or as needed, Estate Planning and Chapter 14: Understanding the Special Valuation Rules is an indispensable guide for estate and tax planners, tax attorneys, and general practitioners involved in estate and tax planning.

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