Tax-advantaged savings plan for education expenses.

Lifetime gifts counted toward estate tax calculation.

Annual tax-free amount allowed per recipient.

Strategies maximizing step-up in basis at death.

Appreciation in value subject to capital gains tax.

Determining FMV for estate, gift, or transfer tax reporting.

Ensuring business owners have liquidity for succession.

Tax on the profit from selling an appreciated asset.

Retaining original basis when gifting assets during life.

Tax deduction for gifts made to qualifying charities.