Estate, Gift and Trusts

AuthorBrian C. Vertz and Mitchell E. Benson
Pages355-362
ESTATE, GIFT
AND TRUSTS
17-1
CHAPTER 17
ESTATE, GIFT AND TRUSTS
§17.1 THE FEDERAL ESTATE AND GIFT TAX SYSTEM
§17.2 MARITAL TRANSFERS
§17.3 TRUST TRANSFERS
§17.3.1 Revocable Trusts
§17.3.2 Irrevocable Trusts
§17.3.2.1 Irrevocable Trusts
§17.3.2.2 Irrevocable Insurance Trusts
§17.3.2.3 Irrevocable Grantor Trusts
§17.4 GIFT SPLITTING
§17.4.1 Annual Exemption
§17.4.2 Gift Splitting
§17.4.3 Divorced Spouses
§17.5 DONOR ADVISED FUNDS

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