Estate, Gift and Trusts

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ESTATE, GIFT

AND TRUSTS

17-1

CHAPTER 17

ESTATE, GIFT AND TRUSTS

§17.1 THE FEDERAL ESTATE AND GIFT TAX SYSTEM

§17.2 MARITAL TRANSFERS

§17.3 TRUST TRANSFERS

§17.3.1 Revocable Trusts

§17.3.2 Irrevocable Trusts

§17.3.2.1 Irrevocable Trusts

§17.3.2.2 Irrevocable Insurance Trusts

§17.3.2.3 Irrevocable Grantor Trusts

§17.4 GIFT SPLITTING

§17.4.1 Annual Exemption

§17.4.2 Gift Splitting

§17.4.3 Divorced Spouses

§17.5 DONOR ADVISED FUNDS

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