Estate & Gift Tax Guides
9 guides in this category
Gift Tax Calculator: How Much Can You Gift Tax-Free?
Figure out if you owe gift tax, when to file Form 709, and how the annual exclusion and lifetime exemption work together.
Step-Up in Basis: How Inherited Assets Avoid Capital Gains Tax
The step-up in basis resets an inherited asset's cost to fair market value at death, eliminating unrealized capital gains for heirs.
Estate Tax Planning Strategies to Reduce Your Estate Tax (2025-2026)
The estate tax exemption may drop from $13.99M to ~$7M if the TCJA sunsets. Here are the strategies wealthy families use to protect their wealth.
Inheritance Tax vs Estate Tax: Key Differences Explained
Understand the difference between inheritance tax and estate tax, which states impose each, and how to plan for both.
Intentionally Defective Grantor Trust (IDGT): Advanced Estate Tax Planning
How Intentionally Defective Grantor Trusts freeze estate values, transfer appreciating assets, and reduce estate taxes for high-net-worth families.
Qualified Personal Residence Trust (QPRT): Transfer Your Home at a Discount
Learn how a QPRT lets you transfer your home to heirs at a reduced gift tax value while continuing to live there.
Trust Taxation: How Trusts Are Taxed and What You Need to Know
How different trusts are taxed — grantor, simple, and complex trusts. Covers compressed trust tax brackets and distribution planning strategies.
Grantor Retained Annuity Trusts (GRATs) for Estate Splitting
The strategy Zuckerberg and the Waltons use to transfer billions tax-free. How a GRAT freezes your estate value.
Gift Tax Limit 2026: How Much Can You Give Tax-Free?
Confused about the 'Gift Tax'? Good news: You probably won't pay it. Learn the difference between the Annual Exclusion and the Lifetime Exemption.