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CHAPTER 18
ESTATE AND GIFT TAXES ON RETIREMENT BENEFITS
§ 18.01 Overview of Estate and Gift Taxes on Retirement Benefits
-----[1] Gift Tax on Beneficiary Designation
-----[2] Estate Tax on Retirement Benefits
-----[3] Income Tax Deduction for Federal Estate Taxes Paid
§ 18.02 Gift Tax on Beneficiary Designation
-----[1] Retiree Unlikely to Incur Gift Taxes
-----[2] Marital Deduction for Irrevocable Gifts to Spouse
-----[3] The $1,000,000 Lifetime Exemption
§ 18.03 Estate Tax Treatment of Retirement Benefits
-----[1] Taxable Estate and Effect of the Applicable Exclusion
-----[2] The Marital Deduction
-----[3] Exclusion Dependent on Certain Pre-1985 Events
-----[4] Effective Use of the Applicable Exclusion
§ 18.04 Income Tax Deductions for Estate Tax Paid
-----[1] Estate Tax Paid on Inherited Income
-----[2] Retirement and Annuity Payments as Inherited Income
-----[3] Computation of Income Tax Deduction for Portion of Estate Tax Liability
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ESTATE AND GIFT TAXES ON RETIREMENT BENEFITS
§ 18.01 Overview of Estate and Gift Taxes on Retirement Benefits
-----[1] Gift Tax on Beneficiary Designation
-----[2] Estate Tax on Retirement Benefits
-----[3] Income Tax Deduction for Federal Estate Taxes Paid
§ 18.02 Gift Tax on Beneficiary Designation
-----[1] Retiree Unlikely to Incur Gift Taxes
-----[2] Marital Deduction for Irrevocable Gifts to Spouse
-----[3] The $1,000,000 Lifetime Exemption
§ 18.03 Estate Tax Treatment of Retirement Benefits
-----[1] Taxable Estate and Effect of the Applicable Exclusion
-----[2] The Marital Deduction
-----[3] Exclusion Dependent on Certain Pre-1985 Events
-----[4] Effective Use of the Applicable Exclusion
§ 18.04 Income Tax Deductions for Estate Tax Paid
-----[1] Estate Tax Paid on Inherited Income
-----[2] Retirement and Annuity Payments as Inherited Income
-----[3] Computation of Income Tax Deduction for Portion of Estate Tax Liability
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other professional advice. The material presented on this website is not intended for use, and may
not be used, to avoid tax penalties. If you need legal advice or other professional help, you should
seek (from an independent attorney, accountant, or other competent professional) advice based on
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matter covered. However, the information provided on this website is not a substitute for the advice of
an attorney, accountant, or other professional; and the author is not offering legal, accounting, or
other professional advice. The material presented on this website is not intended for use, and may
not be used, to avoid tax penalties. If you need legal advice or other professional help, you should
seek (from an independent attorney, accountant, or other competent professional) advice based on
your own particular circumstances.