gross estate

(redirected from Gross Estates)
Also found in: Thesaurus, Legal, Financial.
Related to Gross Estates: net estate, Taxable estate
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.gross estate - the total valuation of the estate's assets at the time of the person's death
estate - everything you own; all of your assets (whether real property or personal property) and liabilities
Mentioned in ?
References in periodicals archive ?
5] For corporate executives with generous retirement benefits, it is not unusual for these retirement-related IRD items to be the principal assets in their gross estates.
Income in respect of a decedent: minimizing the double taxation
This ratio allows the estates of these nonresident alien decedents to lower their total gross estates and thus lower the estate tax.
Federal estate tax returns filed for nonresident aliens, 2001 and 2002
The Tax Reform Act of 1984 repealed the exclusion from gross estates of qualified retirement plan benefits attributable to employer contributions.
Estate taxes and retirement plans
Unexpended amounts would have been included in their gross estates at death.
Significant recent developments in estate planning
Since the contributors described in this article were members of the larger estate tax decedent population, fully understanding the subset of contributors requires an examination of the wealthy estate tax decedent population as a whole, which included 78,023 individuals who died in 1995 with gross estates at or above the estate tax filing threshold of $600,000.
Charitable Bequests: Evidence from Federal Estate Tax Returns
Consequently, the unrestricted power to remove one corporate trustee and appoint another would not cause the trust corpus to be includible in the daughter's or the grandchildren's gross estates.
Significant recent developments in estate planning
This article will discuss why recent changes to South Dakota's DAPT statutes likely provide settlors the option of reducing their gross estates by making completed gifts to self-settled trusts sitused in South Dakota.
Domestic asset protection trusts: examining the effectiveness of South Dakota asset protection trust statutes for removing assets from a settlor's gross estate
By making taxable gifts, donors can remove the gifted property from their gross estates at a relatively low cost compared to incurring estate taxes, because the gift tax is tax exclusive while the estate tax is tax inclusive (i.
Setting servicemembers up for more success: building and transferring wealth in a challenging economic environment - a tax and estate planning analysis
Appreciation in the value of these asset classes would have likely increased the number of decedents with total gross estates of $3.
A look at estate tax returns filed for wealthy decedents since 2001
For example, to support his assertion that the estate tax is voluntary, Bruce Bartlett stated that tax revenue collected in 1985 as a percentage of gross estates was 17.
The estate tax non-gap: why repeal a "voluntary" tax?
gross estates of nonresident aliens (NRAs) reported on U.
Foreign partnerships in estate tax planning for NRAs
Estate tax returns filed for 2004 decedents with gross estates above $1.
Federal estate tax returns filed for 2004 decedents

Dictionary browser ?
Full browser ?