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  2. What to Know About the Gift and Estate Tax in 2014 - AOL

    www.aol.com/news/2014-02-08-what-to-know-about...

    Few tax laws cause as much confusion as those that apply to the gift and estate tax, and 2014 is no different. Fortunately, the major changes in recent years have been to your advantage. Gift ...

  3. Gift tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Gift_tax_in_the_United_States

    There is no gift tax if the property is not located in the U.S. There is no gift tax if it is intangible property, such as shares in U.S. corporations and interests in partnerships or LLCs. Non-resident alien donors are allowed the same annual gift tax exclusion as other taxpayers ($14,000 per year for 2013 through 2016 [9]). Non-resident alien ...

  4. IRS Increases Gift and Estate Tax Exempt Limits - AOL

    www.aol.com/finance/irs-increases-gift-estate...

    For married couples, $36,000 will be available to be given to beneficiaries, tax-free, beginning next year. Lifetime Gift Tax Exemption. ... If a gift exceeds the annual limit ($17,000 this year ...

  5. Ask an Advisor: How Much Can I Gift My Son and Daughter-in ...

    www.aol.com/ask-advisor-want-money-son-165240798...

    There’s no limit on how many people can receive your gift. So you could hand out $17,000 to 10 people and not trigger any annual gift tax issues. You can also give the same person up-to-the ...

  6. Generation-skipping transfer tax - Wikipedia

    en.wikipedia.org/wiki/Generation-skipping...

    In 2009, each taxpayer enjoyed a $3,500,000 exemption from the generation-skipping tax. That meant that only aggregate gifts and bequests to grandchildren or younger beneficiaries (or generation-skipping trusts) in excess of $3,500,000 (potentially $7,000,000 for a married couple acting in concert) would be subject to the GST tax.

  7. 529 plan - Wikipedia

    en.wikipedia.org/wiki/529_plan

    Contributions to 529 plans are considered gifts under the federal gift tax regulations and hence any contributions in excess of the annual exclusion. The annual exclusion in 2024 is $18,000 if filing single (or $90,000 over five years) or $36,000 if filing married jointly (or $180,000 over a five-year period) count against the one-time gift ...

  8. Gift Tax in 2014: What Holiday Givers Should Know Now

    www.aol.com/news/2013-12-24-gift-tax-in-2014...

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  9. Marital deduction - Wikipedia

    en.wikipedia.org/wiki/Marital_deduction

    To qualify for marital deductions the couple must be married. This includes same-sex marriages. If a same-sex couple is married, but resides in a state that does not recognize same-sex marriage the marital deduction will still apply, so long as the couple is legally married in a state that permits same-sex marriage. [19]