Keeping life insurance out of your
estate
Estate
tax—maximizing benefit of exemption
Life
insurance trusts
Charitable
remainder trusts
The
gift tax annual exclusion
Retained
life interests
Jointly-held
property: inclusion in gross estate
Estate
tax alternate valuation election
Estate
tax special use valuation election
Federal
gift tax: liability based on lifetime gifts
Income
in Respect of a Decedent (IRD)
