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Valuation: Section 2702 and Family Businesses
Advanced Gift Tax: Annual Exclusions, ILITs and Crummey Powers
Charitable Planning and Split-Interest Trusts
Marital Planning and Portability
The last episode only barely touched disclaimers. Here is an episode which goes in more depth on this important subject.
§§ 2053, 2056, and 2518 - Deductions and Disclaimers
§2041 & §2514 - Powers of Appointment
§2039 & §2042 - Annuities and Life Insurance Policies
§2037, the Three-Year Rule, and the Consideration Exception
§§ 2036(a)(2) and 2038
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