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- Title
Allocation of GST Exemption to Contributions to Life Insurance Trusts.
- Authors
Schoenfeld, Susan R.; Kramer, Eric M.; Kahn, Alan D.; Sonet, Richard H.; Colella, Frank G.; Lipoff, Lawrence M.; Landau, Jerome; McEvoy, James B.; Szerlip, Nathan H.; Jones, Lenore J.
- Abstract
Focuses on the allocation of a generation-skipping transfer (GST) exemption on a gift tax return. Requirement in order to obtain an annual gift tax exclusion for property subject to a withdrawal power; Terms under the GST provisions.
- Subjects
GENERATION-skipping transfer tax; GIFT taxes; TAX exclusions
- Publication
CPA Journal, 1999, Vol 69, Issue 5, p77
- ISSN
0732-8435
- Publication type
Article