Criado por Brandie Westhart
quase 2 anos atrás
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Adjusted gross estate
Adjusted taxable gifts
Alternative valuation date
Annual exclusion
Applicable credit
Beneficiary
Carryover basis
Common-law states
Community property states
Complex trust
Corpus
Current gifts
Deceased spousal unused exclusion (DSUE)
Distributable net income (DNI)
Distribution deduction
Donee
Donor
Estate
Executor
Exemption equivalent
Family limited partnership
Fiduciary
Fiduciary duty
Future interest
Generation-skipping tax (GST)
Grantor
Gross estate
Heirs
Inter vivos transfers
Joint tenancy
Joint tenancy with right of survivorship
Last will and testament
Life estate
Life insurance trust
Marital deduction
Nondeductible terminable interests
Present interest
Probate
Probate estate
Remainder
Remainderman
Reversion
Serial gift
Simple trust
Taxable estate
Taxable gifts
Tenancy in common
Terminable interest
Testamentary transfers
Trust
Trustee