Chapter 3 Estate Planning Aspects
Index
- Section 1 Introduction
- Section 2 Annual Gifts
- Section 3 Estate Freeze
- Section 4 Traditional Recapitalization
- Section 5 S Corporations
- Section 6 Tax-Free Recapitalization
- Section 7 Taxable Stock Dividend
- Section 8 Preferred Stock Bailout
- Section 9 Estate Tax Issues
- Section 10 Traditional Installment Sale
- Section 11 Installment Sale to Irrevocable Trust
- Section 12 Grantor-Retained Annuity Trust
- Section 13 Corporate Redemption
- Section 14 Valuation of Stock
- Section 15 Special Valuation Rules of Internal Revenue Code Chapter 14
- Section 16 Lifetime Estate Planning With Limited Partnerships
- Section 17 Fair Market Value and Discounts
- Section 18 Conclusion