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Federal Gift, Estate, and Generation-Skipping Transfer Taxation of Life Insurance - 3rd Edition - Lawrence Brody
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Description
Federal Gift, Estate, and Generation-Skipping Transfer Taxation of Life Insurance 3rd Edition Lawrence Brody ISBN 9781614386650
Now fully updated and revised, this volume in the acclaimed Insurance Counselor series offers practical guidance for minimizing transfer taxes in estate planning while avoiding common pitfalls.
The first chapter focuses on life insurance as a gift, covering policy valuation and qualification for the annual gift tax exclusion. Key topics include:
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Outright transfers, transfers in trust, and indirect gifts
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Uses and considerations of Crummey powers
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Application of the gift tax marital deduction
The second chapter delves deeper into gift taxation, examining the treatment of gifts of life insurance policies, valuation issues, and the availability of the annual exclusion and charitable or marital deductions.
Chapter three addresses estate taxation of life insurance, with particular attention to IRC Sections 2035 and 2042, which are highly relevant to life insurance planning. Chapter four explores generation-skipping transfer (GST) tax and its application to life insurance and irrevocable life insurance trusts. The final chapter highlights key community property considerations.
Throughout, the book includes citations to case law, relevant IRC provisions, and features comprehensive tables of cases and IRC Sections, Regulations, and Rulings—making it an essential resource for estate planning professionals seeking both clarity and practical application.
Federal Gift, Estate, and Generation-Skipping Transfer Taxation of Life Insurance 3rd Edition Lawrence Brody ISBN 9781614386650, 978-1614386650 & 978-16143-86650
Authors
Lawrence Brody
Mary Ann Mancini
Details
- ISBN
- 9781614386650
- Edition
- 3rd Edition
- Publisher
- American Bar Association
- Publication Date
- February 2026
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Unused and unmarked. Shrinkwrapped when available from the publisher.
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Brand new print copy plus the publisher's eBook and supplemental digital access, where offered.
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