IRS form required for taxable gifts.

Transfers appreciating assets at reduced gift tax cost.

Total value of all property before deductions.

Trust providing percentage-based payments to grantor.

Amount shielded from generation-skipping transfer tax.

Evaluating tax impact on future inheritance.

Estate-freezing trust minimizing transfer taxes.

Sale allowing tax to be paid over multiple years.

Loans to family with low IRS-approved interest rates.

Governs step-up in basis for inherited property.