 
How to Pay Zero Estate Tax: Detailed Contents
- Part I: The Federal Estate & Gift Taxes Explained
- Introduction
- Overview of the Federal Estate Tax
- Who Must Pay the Tax?
- What Are the Tax Rates?
- Assets Included in the Gross Estate at Death
- Valuing The Gross Estate
- Estate Tax Deductions & Credits
- Liquidity Planning
- Overview of the Gift Tax
- Who Must Pay the Tax?
- How the Gift Tax Interacts with the Estate Tax
- Payment of the Gift Tax
- Income Tax Problems Related to the Gift Tax
- The Generation-Skipping Transfer Tax
- Summary
- Part II: How to Reduce the Federal Estate Tax
- Introduction
- Strategy One: Maximize the Unlimited Marital Deduction
- Strategy Two: A Credit Shelter Trust Saves the Lifetime
- Exclusion Amount of the First Spouse To Die
- Strategy Three: Make Lifetime Gifts to Family Members
- Strategy Four: Discounting the Value of Assets Remaining in Your Estate
- Strategy Five: Prepay the Estate Tax with Discounted Life Insurance Dollars
- Summary
- Part III: Charitable Estate Planning
- Introduction
- What Is Charitable Estate Planning?
- What Is a Charitable Gift?
- Popular Giving Tools
- Gifts That Give Back
- Charitable Remainder Trust
- Charitable Lead Trusts
- Pooled Income Funds
- Remainder Interest in Home or Farm
- Conservation Easements
- Foundations
- Summary
- About the Author
- Appendix: Sample Crummey Letter
- Glossary
- Index
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