Rule including retained interests back into the estate.

Partial tax deduction for family-owned business transfers.

Statute governing annual gift tax exclusions.

Allows businesses to pay estate tax in installments.

Minimum interest rates required for tax-compliant loans.

Formal IRS review of tax filings.

Valuation reduction for assets not easily sold.

Reducing estate size through systematic lifetime transfers.

Multi-year approach optimizing taxes across lifespan.

Combined exemption covering gift and estate taxes.