This article discusses basic aspects of all three transfer taxes, with particular emphasis on the estate tax. This article then outlines fundamental estate planning techniques in light of the impact of these taxes. In addition, references are provided in the footnotes to more detailed treatments of the planning techniques described here.
Idaho Law Review
Suggested Bluebook Citation
John A. Miller & Jeffrey A. Maine,
The Fundamentals of Wealth Transfer Tax Planning: 2011 And Beyond,
Idaho L. Rev.
Available at: http://digitalcommons.mainelaw.maine.edu/faculty-publications/29