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  2. List of countries by inheritance tax rates - Wikipedia

    en.wikipedia.org/wiki/List_of_countries_by...

    This is the list of countries by inheritance tax rates. Inheritance tax or estate tax is the tax levied upon the wealth of a person at the time of their death before it is passed on to their heirs. [1] [2] [3]

  3. Estate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Estate_tax_in_the_United...

    This legislation gradually dropped the rates until they were eliminated in 2010. However, the law did not make these changes permanent and the estate tax was scheduled to return to 55 percent in 2011. [58] Late in 2010 Congress passed superseding legislation that fixed the tax at 35 percent tax for 2011 and 2012 on estate in excess of $5 ...

  4. What Is the Death Tax? - AOL

    www.aol.com/death-tax-010007782.html

    The U.S. has two kinds of so-called death taxes: the estate tax, which is levied by the federal government and certain states, and the inheritance tax, which is levied by a number of other states ...

  5. Internal Revenue Code section 79 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Allow the transfer of corporate dollars to the business owner on a tax-favored basis [note 2] Grow the money in the plan in a tax-deferred setting; Access to money in the plan can be achieved through policy loans on a tax-deferred basis; Death benefits can pass to heirs on an income tax-free basis.

  6. The Federal Estate Tax Survives a Near-Death Experience - AOL

    www.aol.com/news/2010-12-07-the-federal-estate...

    It looks like the estate tax will survive its near-death experience. For months, the tax has been public enemy No. 1 for fiscal conservatives, who have given it the ominous-sounding nickname of ...

  7. 7 Countries Where There Are No Death Taxes - AOL

    www.aol.com/finance/7-countries-where-no-death...

    Death taxes, also known as estate taxes or inheritance taxes, have long been a subject of financial concern and debate. These taxes can significantly impact the wealth passed on to heirs, prompting...

  8. Employee Retirement Income Security Act of 1974 - Wikipedia

    en.wikipedia.org/wiki/Employee_Retirement_Income...

    The company created a program in which 3,600 workers who had reached the retirement age of 60 received full pension benefits, 4,000 workers aged 40–59 who had ten years with Studebaker received lump sum payments valued at roughly 15% of the actuarial value of their pension benefits, and the remaining 2,900 workers received no pensions.

  9. United States trust law - Wikipedia

    en.wikipedia.org/wiki/United_States_trust_law

    Under current federal estate tax law, in 2008, individuals that own interests in any property (individually owned, jointly held, or otherwise) which exceeds a fair market value of $2 million is subject to the estate tax at death; in 2009, the amount is $3.5 million. In 2010 there is no federal estate tax unless Congress acts.