Inheritance, Estate and Gift Tax Articles and Tables

Pennsylvania Inheritance Tax  - A simple explanation of this tax.

Pennsylvania Inheritance Tax Rates - Two tables showing the old and new tax rates, depending on the date of death.

New Federal Estate Tax Thresholds - A Table showing the maximum amount that can pass tax-free to your heirs under the new Federal Estate Tax Law. The Table also shows the maximum rate of Federal Estate Tax each year under the new law.

Voluntary Death Taxes - A brief explanation of the "voluntary" nature of Pennsylvania Inheritance Tax and Federal Estate Tax. (Revised February 2004)

Gifts - How they are taxed - How they can save taxes for you - Why they may not be a good idea for you (Revised February 2004).

Irrevocable Life Insurance Trusts- What are they? Why use them? How can they save taxes?

Credit Shelter Trust - Bypass Trusts - What is a Credit Shelter Trust or Bypass Trust? Why is it used? How does it fit in the typical plan to save Federal Estate Tax? Also contains a table illustrating tax savings from the use of this type trust. (Revised February 2004)

Conservation Easements And The Preservation of Open Space - A brief explanation of a legal technique that permits landowners to preserve open space and at the same time receive Federal Income Tax and Federal Estate Tax benefits. (Revised March 2002)

Pennsylvania Estate Tax - A brief explanation, including recent changes in the law (Revised February 2004).

Section 529 Plans - Saving for college - how these plans save taxes (Revised February 2004).

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