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  2. How 529 Plans Are Treated for Estate Planning and Taxes - AOL

    www.aol.com/529-plans-treated-estate-planning...

    By front-loading up to the limit of $95,000 per beneficiary in 2025, an individual can make a substantial gift without exceeding the annual gift tax exclusion over a five-year period. For couples ...

  3. Generation-skipping transfer tax - Wikipedia

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

    In 2010, like the Federal Estate Tax, the generation-skipping transfer tax was briefly repealed. In that year, the GST tax rate was effectively zero. [9] However, the law that created increased exemptions and the ultimate repeal of the GST tax expired on December 31, 2010. [10] In 2016, the exemption was $5.45 million per person.

  4. How to Fill Out Form 709: A Step-by-Step Guide on Reporting ...

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    What is the Annual Gift Tax Exclusion? How to Fill Out Form 709 For tax years 2018 and 2019, you may give someone cash or property valued at up to $15,000 without needing to fill out Form 709.

  5. Estate tax in the United States - Wikipedia

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

    The fiscal year 2014 budget called for returning the estate tax exclusion, the generation-skipping transfer tax and the gift-tax exemption to the 2009 level, $3.5 million, in 2018. [43] The exemption amounts set by the Tax Cuts and Jobs Act of 2017, $11,180,000 for 2018 and $11,400,000 for 2019 again have a sunset and will expire 12/31/2025

  6. How To Pass Generational Wealth Tax Free - AOL

    www.aol.com/pass-generational-wealth-tax-free...

    Perhaps the best way to pass down generational wealth — up to $17,000 — tax free is to leverage the lifetime gift tax exemption. ... generational wealth tax free.” Generation-Skipping Trusts ...

  7. Economic Growth and Tax Relief Reconciliation Act of 2001

    en.wikipedia.org/wiki/Economic_Growth_and_Tax...

    The EGTRRA made sweeping changes to the estate tax, gift tax, and generation-skipping transfer tax. The estate tax unified credit exclusion, which was $675,000 in 2001 but scheduled to increase by steps to $1,000,000 in 2006, was increased to $1,000,000 in 2002, $1,500,000 in 2004, $2,000,000 in 2006, and $3,500,000 in 2009, with repeal of the ...

  8. Estate Tax Planning Tips For 2023 - AOL

    www.aol.com/finance/know-estate-tax-planning...

    For 2023, the gift tax annual exclusion limit is $17,000 per person. You could gift that amount from assets in your estate to any number of individuals, without triggering the gift tax ...

  9. Taxpayer Relief Act of 1997 - Wikipedia

    en.wikipedia.org/wiki/Taxpayer_Relief_Act_of_1997

    Generation-skipping transfer tax; Income tax; Payroll tax; Internal Revenue Service (IRS) ... Starting in 1999, the $10,000 annual gift tax exclusion was to be ...