税收PPtGiftandEstatetax.pptVIP

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税收PPtGiftandEstatetax

Adjusted for Gifts Within 3 Years of Death - §2035 (slide 2 of 2) The Gross Estate also includes the following property interests Transfers with a retained life estate Transfers taking effect at death Revocable transfers Proceeds of life insurance Gross Estate Example (slide 1 of 5) 1. Marcia owned a $100,000 life insurance policy on her son George’s life. The cash surrender value (CSV) of the policy was $25,000 when Marcia died this year. 2. George purchased and owned a $100,000 life insurance policy on Marcia’s life (his mother), which he collected when Marcia died Gross Estate Example (slide 2 of 5) 3. For $30,000, Marcia purchased $100,000 of insurance on her life. She gave this policy to her husband Milford four years before she died. 4. For $35,000, Marcia purchased an additional $100,000 of insurance on her life. She gave this policy to son George one year before she died, and paid gift tax of $5,000 on the transfer. Gross Estate Example (slide 3 of 5) 5. Marcia and son George jointly owned real estate valued at $600,000. Marcia paid $45,000 of the original cost and George paid $15,000. 6. Marcia and husband Milford jointly own additional real estate valued at $1,200,000. Milford paid the entire $680,000 purchase price. (Assume this is not community property). Gross Estate Example (slide 4 of 5) 7. Marcia established a revocable trust with son George as remainder beneficiary. The value of assets was $60,000 when the trust was created and $200,000 when Marcia died. 8. Marcia owned a vacation residence and transferred title to George six years ago, but she (and Milford) continued to use the property valued at $500,000 each summer. (No one else uses the property.) Gross Estate Example (slide 5 of 5) 9. Marcia and Milford jointly own cash, stocks, personal effects and other real estate valued at $2,000,000. 10. Marcia has a life estate in a trust created by her father’s will. Son George is the remainder beneficiary. The value of trust asse

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