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Estates, Gifts, and Trusts Research & Guidance

Stay on top of estate tax transactions and issues with Bloomberg BNA Tax & Accounting. Our unparalleled collection of expert-written, in-depth Portfolios, news, and more provides real-life examples, scenarios, practice tools, and working papers on estate tax, charitable contributions, valuations, gifts, estate planning and more. Choose a category below to get started.

Estate & Gift Tax| Estate & Trust Administration| Estate Planning| Exempt Organizations| Generation Skipping Transfer Tax| Trusts|
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Written by leading practitioners in the field, the Estates, Gifts and Trusts Portfolios provide everything necessary to ...
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The BNA Tax and Accounting Center is the only planning resource to offer expert analysis and practice tools from the wor ...
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For more than 50 years, Daily Tax Report® has helped leading practitioners and policymakers keep on the cutting edge ...
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Bloomberg BNA offers state-by-state coverage of estates, gifts, and trusts tax law by combining comprehensive analysis, ...
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This Portfolio describes the advantages and disadvantages of private annuities and self-canceling installment notes (SCI ...
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This Portfolio discusses estate planning considerations relating to distributions from qualified retirement plans and in ...
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This Portfolio is a fundamental building block for estate planners as it deals primarily with the question of which inte ...
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This Portfolio analyzes estate tax charitable deductions to a decedent's estate by §2055 for transfers to qualifying rec ...
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This Portfolio discusses two of the five categories of deductions permitted from a decedent's gross estate in arriving a ...
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This Portfolio analyzes rules under §§2010 through 2016 of the Internal Revenue Code and covers topics such as the unifi ...
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Gifts to Minors analyzes in detail the major income tax and transfer tax consequences of gifts to or for the benefit of ...
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This Portfolio discusses the scheme for taxing “income in respect of a decedent” (IRD).
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This Portfolio is concerned with lifetime transfers with respect to which the transferor retains or possesses at death o ...
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This Portfolio discusses lifetime transfers with respect to which the transferor retains at death one or more specified ...
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This Portfolio explores the federal estate, income, gift, and generation-skipping transfer tax aspects of employee plan ...
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Estate Tax Marital Deduction presents a detailed study of the marital deduction under the federal wealth transfer tax la ...
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Estate Planning is designed as an authoritative and practical working tool for attorneys, accountants, and others involv ...
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Gifts discusses the definition of “taxable gift” and analyzes when a transfer subject to the gift tax occurs.
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This Portfolio presents a detailed study of disclaimers under the federal estate, gift and generation-skipping transfer ...
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This Portfolio provides detailed coverage of the rules governing the income taxation of estates, trusts, and their benef ...
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This Portfolio is a guide to preparation of the Forms 706 and 709, the federal estate (and generation-skipping transfer ...
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This Portfolio describes the rules governing the administration of charitable remainder trusts and relevant income, gift ...
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This Portfolio studies the federal estate, gift, and income taxation of concurrent ownership interests in property with ...
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This Portfolio is an introduction to, and overview of, the process of probate and estate administration. 
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This Portfolio discusses the methods for valuing corporate stock interests when the value cannot be readily determined b ...
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Disclaimers — State Law Considerations presents a detailed study of the state law ramifications of disclaimers.
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This Portfolio addresses breaches by trustees and by personal representatives, such as executors and administrators, of ...
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This Portfolio discusses aspects of tax planning in connection with administration of an estate or trust and includes, b ...
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This Portfolio discusses the risky business of serving as trustee and addresses common pitfall areas for fiduciaries and ...
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This Portfolio analyzes estate tax payments and liabilities as well as the Internal Revenue Code relating to extensions ...
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This Portfolio analyzes assets included in a decedent's gross estate that are valued at their “highest and best use” for ...
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Administrative Powers analyzes the development of the law regarding estate and gift tax consequences of administrative p ...
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This Portfolio analyzes applying federal estate, gift, and income tax statutes to holders of powers of appointment, focu ...
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A continuously updated, comprehensive, Web-based guide to everything you need to know to practice before the IRS. Don't ...
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This Portfolio explains in detail how under §2035(a) certain gifts made within three years of the donor's death are incl ...
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This Portfolio reviews the methods commonly used in the valuation of assets, including real estate.
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This Portfolio discusses the origins, general characteristics, and federal income, gift, estate, and generation-skipping ...
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This Portfolio gives attorneys referential material for analyzing federal immigration and expatriation law issues that a ...
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This Portfolio is designed as a guide to the lifetime and post-mortem estate planning techniques primarily applicable to ...
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This Portfolio covers income and transfer tax and nontax considerations regarding family limited partnerships and lim ...
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This Portfolio analyzes in detail the federal estate and gift tax treatment of life insurance policies and outlines the ...
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This Portfolio analyzes the historical and current federal estate and gift tax treatment of “estate freezing” transactio ...
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This Portfolio explains the federal taxation of property transfers made by resident non-citizens and nonresident non-cit ...
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This Portfolio addresses tax planning for gratuitous transfers of property to a spouse who is not a U.S. citizen.
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This Portfolio reviews the legal basis of durable powers of attorney and discusses many aspects of their creation and ...
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This Portfolio covers the evaluation, selection, and purchase of life insurance and describes life insurance basics, and ...
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This Portfolio defines and analyzes “asset protection planning” and then examines methods used in preservation planning, ...
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This Portfolio deals with the federal income tax consequences that arise upon a distribution of cash or other property b ...
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This Portfolio discusses in detail the federal estate tax family-owned business exclusion which was enacted by the Taxpa ...
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This Portfolio identifies estate planning issues that are unique to families whose members include disabled children and ...
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This Portfolio addresses transfers of partial interests in property under Chapter 14, and rules for transfers that quali ...
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This Portfolio addresses the requirements for the execution of a valid will, a critical element in the implementation of ...
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This Portfolio analyzes tax and non-tax issues that face American adults who are either divorced, widowed, or by legal p ...
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Insurance-Related Compensation discusses how to use life insurance to provide compensation and benefits for employees. ...
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This Portfolio addresses the unique issues involved in planning and administering estates that consist of assets created ...
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This Portfolio analyzes typical problems arising in wealth transfer planning for corporate executives.
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Charitable Contributions: Income Tax Aspects discusses the income tax deduction for charitable contributions by individu ...
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This Portfolio focuses on the rules of professional conduct that govern lawyers whose practices involve tax and estate p ...
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This Portfolio describes and analyzes three types of agreements: premarital agreements, postmarital agreements, and dome ...
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This Portfolio covers aspects of tax law that impact a client who changes domicile, and discusses documents a migrant cl ...
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This Portfolio describes the income, estate, and gift tax consequences of establishing a revocable or irrevocable life i ...
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This Portfolio describes the organization and operation of organizations exempt from federal income taxation under the I ...
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Supporting Organizations examines the supporting organization as defined in Internal Revenue Code §509(a)(3).
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This Portfolio describes and analyzes basic principles of §§511 through 513 pertaining to the tax on unrelated business ...
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This Portfolio discusses the definition and classification of private foundations and public charities.
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This Portfolio is one of several portfolios dealing with the tax exemption issues encountered by private foundations and ...
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This Portfolio discusses in detail the excise taxes imposed by §4941 on acts of self-dealing between private foundations ...
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This Portfolio analyzes declaratory judgment actions involving exempt organizations filed under §7428 of the Internal Re ...
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This Portfolio discusses in detail the distribution requirements imposed by §4942 upon private foundations.
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This Portfolio discusses excise taxes under §4940 upon the investment income of private foundations and under §4944 upon ...
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This Portfolio describes the federal income tax treatment of healthcare organizations that are exempt from tax under §50 ...
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Private Foundations — Taxable Expenditures (Sec. 4945) discusses in detail the restrictions placed upon the activities o ...
400.00 Buy Now
Generation-Skipping Transfer Tax discusses the generation-skipping transfer tax, enacted as chapter 13 of the Internal R ...
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Bilateral Transfer Tax Treaties describes the purpose, operation, and construction of the 17 transfer tax treaties to wh ...
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This Portfolio is a study of the law concerning the payment and apportionment of federal and state wealth transfer taxes ...
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