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Federal Taxation of Wealth Transfers

ISBN-10: 1454810149
ISBN-13: 9781454810148
Edition: 3rd 2012 (Revised)
List price: $214.00
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Description: With an emphasis on tax planning, Federal Taxation of WealthTransfers: Cases and Problems integrates stimulating problems withstatutes, regulations, and cases to create a highly teachable andstudent-friendly casebook. Its flexible organization  More...

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Book details

List price: $214.00
Edition: 3rd
Copyright year: 2012
Publisher: Wolters Kluwer Law & Business
Publication date: 12/30/2011
Binding: Hardcover
Pages: 600
Size: 8.00" wide x 10.25" long x 1.00" tall
Weight: 2.860

With an emphasis on tax planning, Federal Taxation of WealthTransfers: Cases and Problems integrates stimulating problems withstatutes, regulations, and cases to create a highly teachable andstudent-friendly casebook. Its flexible organization accommodatesreorganizing material to fit individual course structures. This casebookemphasizes problem solving, statutory construction and policy-analysisskills and is ideal for 2- or 3-credit courses in estate and gifttaxation.The Third Edition has been updated to incorporate the 2010 Actprovisions and offers new case law, analyses and problems regardingfamily limited partnerships and retention of residences. It alsofeatures recent regulations on post-death events and presents newproblems and expanded text throughout.Features:A problem-based approach that emphasizes planning andintegrates statutes, regulations, cases, and administrativeregulations.Problems have been extensively class-tested by the author andpose realistic issues designed to foster discussion of rules, policyand planning.Flexible teaching format – each part of the book stands on its ownso professors can reorganize the material to fit their courses.Logical organization begins with general introductorychapters followed by distinct parts on gift tax, estate tax,deductions and credits, and generation-skipping tax.Ample textual material provides context for the cases and problems.Emphasis on problem-solving, statutory construction, andpolicy analysis skills.Ideal length for a 3-credit or 2-credit basic wealthtransfer tax class.In-depth Teacher’s Manual includes analysis of the casesand problemsThoroughly updated, the revised Third Edition incorporates the 2010Act provisions and includeNew cases and analysis regarding family limited partnershipsand retention of residences.Recent regulations and analysis regarding post-death events.Expanded text.Challenging new problems.

Professor Stephanie J. Willbanks is an expert in federal transfer taxation as well as wills and trusts. The courses she has taught at Vermont Law School include Business Taxation, Estate and Gift Taxation, Estate Planning, Estates, Income Taxation, Tax Policy, and Torts. She is the author of "Federal Taxation of Wealth Transfers: Cases and Problems as well as Federal Estate and Gift Taxation: Quick Review."Professor Willbanks received her BA degree, magna cum laude, in 1972 and her JD degree, magna cum laude, in 1978, both from the University of Minnesota. After graduation from law school, she clerked for the Honorable Rosalie E. Wahl of the Minnesota Supreme Court. She then practiced law for two years with the firm Henson & Efron PA in Minneapolis before joining the VLS faculty in 1981. In 1986, she became the first female faculty member to receive tenure at VLS. She served as associate dean for Academic Affairs from 1989 to 1994 and from 1997 to 2002, and as vice dean for Academic Affairs from 2005 to 2009. She also served as director of academic technology from 2002 to 2005.Professor Willbanks is an academic fellow of the American College of Trust and Estates Counsel (ACTEC), a member of the American Law Institute, and a commissioner on the National Conference of Commissioners on Uniform State Laws. She served as reporter to the Vermont Supreme Court's Advisory Committee on Rules of Probate Procedure from 1998 to 2005. She served on the Association of American Law Schools' Membership Review Committee from 2004 to 2006 and on numerous accreditation teams for the ABA and AALS. She is currently the Consultant on Membership Review for the AALS. She has presented lectures on estate planning and tax reform at numerous seminars and has served on a number of commissions in the state of Vermont, including the Vermont State Commission on Tax Policy and the Governor's Commission on Property Tax Reform. She has also served as a member of the Vermont Supreme Court's Advisory Committee on Judicial Education, the Vermont Supreme Court's Judicial Performance Review Committee, and the Mandatory Continuing Legal Education Board. She is a member of the American Bar Association's Tax Section, Real Property, Trust and Estates Section as well as the Vermont Bar Association's Probate and Trust Section and Tax Section.

Summary of Contents
Overview of Federal Taxation of the Transfer of Wealth
Introduction to the Federal Transfer Tax System
Income Taxation of the Transfer of Wealth
Taxation of Gifts
The Definition of a Gift
The Annual Exclusion
The Gross Estate
Property Owned at Death
Joint Ownership
Retained Interests
Annuities and Employee Death Benefits
Powers of Appointment
Life Insurance
Deductions and Credits
Expenses, Claims, Debts, Taxes, and Losses
Transfers to Charity
Transfers to the Surviving Spouse
Credits and Calculation of the Tax
The Taxation of Generation-Skipping Transfers
The Generation-Skipping Transfer Tax
Table of Authorities

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