Estates Gifts and Trusts Research & Analysis

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.

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Title	Price	Order
Estates, Gifts and Trusts Journal	7-Day Free Trial
This bimonthly review gives you an ongoing perspective on todays many estate planning topics, such as marital deduction ...
BNA Tax and Accounting Center	7-Day Free Trial
The BNA Tax and Accounting Center is the only planning resource to offer expert analysis and practice tools from the wor ...
Daily Tax Report	7-Day Free Trial
For more than 50 years, Daily Tax Report® has helped leading practitioners and policymakers keep on the cutting edge ...
Private Annuities and Self-Canceling Installment Notes (Portfolio 805)	400.00
This Portfolio describes the advantages and disadvantages of private annuities and self-canceling installment notes (SCI ...
Estate and Gift Tax Issues for Employee Benefit Plans (Portfolio 814)	400.00
This Portfolio discusses estate planning considerations relating to distributions from qualified retirement plans and in ...
Gross Estate — Section 2033 (Portfolio 817)	400.00
This Portfolio is a fundamental building block for estate planners as it deals primarily with the question of which inte ...
Estate and Gift Tax Charitable Deductions (Portfolio 839)	400.00
This Portfolio analyzes estate tax charitable deductions to a decedent's estate by §2055 for transfers to qualifying rec ...
Estate Tax Deductions — Sections 2053 and 2054 (Portfolio 840)	400.00
This Portfolio discusses two of the five categories of deductions permitted from a decedent's gross estate in arriving a ...
Estate Tax Credits and Computations (Portfolio 844)	400.00
This Portfolio analyzes rules under §§2010 through 2016 of the Internal Revenue Code and covers topics such as the unifi ...
Gifts to Minors (Portfolio 846)	400.00
Gifts to Minors analyzes in detail the major income tax and transfer tax consequences of gifts to or for the benefit of ...
Income in Respect of a Decedent (Portfolio 862)	400.00
This Portfolio discusses the scheme for taxing “income in respect of a decedent” (IRD).
Incomplete Lifetime Transfers: Retained Powers Under Sections 2036(a)(2) and 2038 (Portfolio 50)	400.00
This Portfolio is concerned with lifetime transfers with respect to which the transferor retains or possesses at death o ...
Incomplete Lifetime Transfers: Retained Beneficial Interests Under Sections 2036(a)(1) and 2037 (Portfolio 52)	400.00
This Portfolio discusses lifetime transfers with respect to which the transferor retains at death one or more specified ...
Federal Tax Issues of Employee Plan and Commercial Annuities (Portfolio 821)	400.00
This Portfolio explores the federal estate, income, gift, and generation-skipping transfer tax aspects of employee plan ...
Estate Tax Marital Deduction (Portfolio 843)	400.00
Estate Tax Marital Deduction presents a detailed study of the marital deduction under the federal wealth transfer tax la ...
Estate Planning (Portfolio 800)	400.00
Estate Planning is designed as an authoritative and practical working tool for attorneys, accountants, and others involv ...
Gifts (Portfolio 845)	400.00
Gifts discusses the definition of “taxable gift” and analyzes when a transfer subject to the gift tax occurs.
Disclaimers — Federal Estate, Gift and Generation-Skipping Tax Considerations (Portfolio 848)	400.00
This Portfolio presents a detailed study of disclaimers under the federal estate, gift and generation-skipping transfer ...
Income Taxation of Trusts and Estates (Portfolio 852)	400.00
This Portfolio provides detailed coverage of the rules governing the income taxation of estates, trusts, and their benef ...
Estate, Gift, and Generation-Skipping Tax Returns and Audits (Portfolio 822)	400.00
This Portfolio is a guide to preparation of the Forms 706 and 709, the federal estate (and generation-skipping transfer ...
Charitable Remainder Trusts and Pooled Income Funds (Portfolio 865)	400.00
This Portfolio describes the rules governing the administration of charitable remainder trusts and relevant income, gift ...
Taxation of Jointly Owned Property (Portfolio 823)	400.00
This Portfolio studies the federal estate, gift, and income taxation of concurrent ownership interests in property with ...
Probate and Administration of Decedents' Estates (Portfolio 804)	400.00
This Portfolio is an introduction to, and overview of, the process of probate and estate administration.
Valuation of Corporate Stock (Portfolio 831)	400.00
This Portfolio discusses the methods for valuing corporate stock interests when the value cannot be readily determined b ...
Disclaimers — State Law Considerations (Portfolio 847)	400.00
Disclaimers — State Law Considerations presents a detailed study of the state law ramifications of disclaimers.
Fiduciary Liability of Trustees and Personal Representatives (Portfolio 853)	400.00
This Portfolio addresses breaches by trustees and by personal representatives, such as executors and administrators, of ...
Estate and Trust Administration — Tax Planning (Portfolio 855)	400.00
This Portfolio discusses aspects of tax planning in connection with administration of an estate or trust and includes, b ...
Managing Litigation Risks of Fiduciaries (Portfolio 857)	400.00
This Portfolio discusses the risky business of serving as trustee and addresses common pitfall areas for fiduciaries and ...
Estate Tax Payments and Liabilities (Portfolio 832)	400.00
This Portfolio analyzes estate tax payments and liabilities as well as the Internal Revenue Code relating to extensions ...
Section 2032A — Special Use Valuation (Portfolio 833)	400.00
This Portfolio analyzes assets included in a decedent's gross estate that are valued at their “highest and best use” for ...
Administrative Powers (Portfolio 820)	400.00
Administrative Powers analyzes the development of the law regarding estate and gift tax consequences of administrative p ...
Powers of Appointment — Estate, Gift, and Income Tax Considerations (Portfolio 825)	400.00
This Portfolio analyzes applying federal estate, gift, and income tax statutes to holders of powers of appointment, focu ...
IRS Practice Adviser	7-Day Free Trial
A continuously updated, comprehensive, Web-based guide to everything you need to know to practice before the IRS. Don't ...
Section 2035 Transfers (Portfolio 818)	400.00
This Portfolio explains in detail how under §2035(a) certain gifts made within three years of the donor's death are incl ...
Valuation: General and Real Estate (Portfolio 830)	400.00
This Portfolio reviews the methods commonly used in the valuation of assets, including real estate.
Community Property: General Considerations (Portfolio 802)	400.00
This Portfolio discusses the origins, general characteristics, and federal income, gift, estate, and generation-skipping ...
Immigration and Expatriation Law for the Estate Planner (Portfolio 806)	400.00
This Portfolio gives attorneys referential material for analyzing federal immigration and expatriation law issues that a ...
Estate Planning for Owners of Closely Held Business Interests (Portfolio 809)	400.00
This Portfolio is designed as a guide to the lifetime and post-mortem estate planning techniques primarily applicable to ...
Family Limited Partnerships and Limited Liability Companies (Portfolio 812)	400.00
This Portfolio covers income and transfer tax and nontax considerations regarding family limited partnerships and lim ...
Life Insurance (Portfolio 826)	400.00
This Portfolio analyzes in detail the federal estate and gift tax treatment of life insurance policies and outlines the ...
Transfers of Interests Family Entities Under Chapter 14: Sections 2701, 2703 and 2704 (Portfolio 835)	400.00
This Portfolio analyzes the historical and current federal estate and gift tax treatment of “estate freezing” transactio ...
Non-Citizens — Estate, Gift and Generation-Skipping Taxation (Portfolio 837)	400.00
This Portfolio explains the federal taxation of property transfers made by resident non-citizens and nonresident non-cit ...
Transfers to Noncitizen Spouses (Portfolio 842)	400.00
This Portfolio addresses tax planning for gratuitous transfers of property to a spouse who is not a U.S. citizen.
Durable Powers of Attorney (Portfolio 859)	400.00
This Portfolio reviews the legal basis of durable powers of attorney and discusses many aspects of their creation and ...
Life Insurance — A Practical Guide for Evaluating Policies (Portfolio 827)	400.00
This Portfolio covers the evaluation, selection, and purchase of life insurance and describes life insurance basics, and ...
Asset Protection Planning (Portfolio 810)	400.00
This Portfolio defines and analyzes “asset protection planning” and then examines methods used in preservation planning, ...
Partnerships — Current and Liquidating Distributions; Death or Retirement of a Partner (Portfolio 811)	400.00
This Portfolio deals with the federal income tax consequences that arise upon a distribution of cash or other property b ...
The Family-Owned Business Deduction — Section 2057 (Portfolio 829)	400.00
This Portfolio discusses in detail the federal estate tax family-owned business exclusion which was enacted by the Taxpa ...
Planning for Disability (Portfolio 816)	400.00
This Portfolio identifies estate planning issues that are unique to families whose members include disabled children and ...
Partial Interests — GRATs, GRUTs, QPRTs (Section 2702) (Portfolio 836)	400.00
This Portfolio addresses transfers of partial interests in property under Chapter 14, and rules for transfers that quali ...
Testamentary Capacity and Validity of Wills (Portfolio 824)	400.00
This Portfolio addresses the requirements for the execution of a valid will, a critical element in the implementation of ...
Estate Planning for the Unmarried Adult (Portfolio 813)	400.00
This Portfolio analyzes tax and non-tax issues that face American adults who are either divorced, widowed, or by legal p ...
Insurance-Related Compensation (Portfolio 828)	400.00
Insurance-Related Compensation discusses how to use life insurance to provide compensation and benefits for employees. ...
Estate Planning for Authors and Artists (Portfolio 815)	400.00
This Portfolio addresses the unique issues involved in planning and administering estates that consist of assets created ...
Estate Planning for the Corporate Executive (Portfolio 808)	400.00
This Portfolio analyzes typical problems arising in wealth transfer planning for corporate executives.
Charitable Contributions: Income Tax Aspects (Portfolio 863)	400.00
Charitable Contributions: Income Tax Aspects discusses the income tax deduction for charitable contributions by individu ...
Conflicts, Confidentiality, and Other Ethical Considerations in Estate Planning (Portfolio 801)	400.00
This Portfolio focuses on the rules of professional conduct that govern lawyers whose practices involve tax and estate p ...
Marital Agreements (Portfolio 849)	400.00
This Portfolio describes and analyzes three types of agreements: premarital agreements, postmarital agreements, and dome ...
The Mobile Client: Tax, Community Property, and Other Considerations (Portfolio 803)	400.00
This Portfolio covers aspects of tax law that impact a client who changes domicile, and discusses documents a migrant cl ...
Personal Life Insurance Trusts (Portfolio 807)	400.00
This Portfolio describes the income, estate, and gift tax consequences of establishing a revocable or irrevocable life i ...
Tax-Exempt Organizations: Organizational and Operational Requirements (Portfolio 869)	400.00
This Portfolio describes the organization and operation of organizations exempt from federal income taxation under the I ...
Supporting Organizations (Portfolio 459)	400.00
Supporting Organizations examines the supporting organization as defined in Internal Revenue Code §509(a)(3).
Unrelated Business Income Tax (Portfolio 462)	400.00
This Portfolio describes and analyzes basic principles of §§511 through 513 pertaining to the tax on unrelated business ...
Private Foundations and Public Charities — Definition and Classification (Portfolio 876)	400.00
This Portfolio discusses the definition and classification of private foundations and public charities.
Private Foundations and Public Charities — Termination (§507) and Special Rules (§508) (Portfolio 877)	400.00
This Portfolio is one of several portfolios dealing with the tax exemption issues encountered by private foundations and ...
Private Foundations — Self-Dealing Section 4941 (Portfolio 879)	400.00
This Portfolio discusses in detail the excise taxes imposed by §4941 on acts of self-dealing between private foundations ...
Exempt Organizations — Declaratory Judgments (Portfolio460)	400.00
This Portfolio analyzes declaratory judgment actions involving exempt organizations filed under §7428 of the Internal Re ...
Private Foundations — Distributions (Section 4942) (Portfolio 880)	400.00
This Portfolio discusses in detail the distribution requirements imposed by §4942 upon private foundations.
Private Foundations — Section 4940 and Section 4944 (Portfolio 468)	400.00
This Portfolio discusses excise taxes under §4940 upon the investment income of private foundations and under §4944 upon ...
Nonprofit Healthcare Organizations: Federal Income Tax Issues (Portfolio 873)	400.00
This Portfolio describes the federal income tax treatment of healthcare organizations that are exempt from tax under §50 ...
Private Foundations — Taxable Expenditures (Sec. 4945) (Portfolio 474)	400.00
Private Foundations — Taxable Expenditures (Sec. 4945) discusses in detail the restrictions placed upon the activities o ...
Generation-Skipping Transfer Tax (Portfolio 850)	400.00
Generation-Skipping Transfer Tax discusses the generation-skipping transfer tax, enacted as chapter 13 of the Internal R ...
Bilateral Transfer Tax Treaties (Portfolio 851)	400.00
Bilateral Transfer Tax Treaties describes the purpose, operation, and construction of the 17 transfer tax treaties to wh ...
Transfer Tax Payment and Apportionment (Portfolio 834)	400.00
This Portfolio is a study of the law concerning the payment and apportionment of federal and state wealth transfer taxes ...
Dynasty Trusts (Portfolio 838)	400.00
This Portfolio examines the uses of and requirements applicable to dynasty trusts structured to have significantly long, ...

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Estates, Gifts, and Trusts Research & Guidance