A Primer on U.S. “Death” Taxes: An Accurate Description or a Political Perspective?
This paper discusses issues relating to estate and inheritance taxes that may be owed to both the federal and state governments as a result of the dearth of a decedent. The paper begins with a brief overview of the requirements of a valid will and outlines the probate process. It then turns to an in-depth discussion of issues relating to estate taxation and strategies that might be utilized to minimize any liabilities and taxes owed either by the estate or by an individual beneficiary.
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