Federal Gift, Estate, and Generation-skipping Transfer Taxation of Life Insurance

Concise and clearly written, this primer examines the federal transfer tax aspects of life insurance, providing invaluable guidance in minimizing the transfer taxation of an estate plan and avoiding the pitfalls that can occur. The authors discuss the full range of related topics, including gift tax issues, estate taxation of life insurance, generation-skipping transfer tax and its application to life insurance and to irrevocable life insurance trusts, and community property considerations.

Lawrence Brody is a partner of Bryan Cave LLP in their St. Louis office. He is also an Adjunct Professor at Washington University School of Law, a visiting Adjunct Professor at the University of Miami Law School, and has written numerous articles and books on the use of life insurance in estate and employee benefit planning.

Norman H. Lane is of counsel in the Los Angeles office of Greenberg Traurig, LLP, where he focuses his practice on advising business and individual taxpayers concerning tax laws and related administrative material, and on estate planning and trust administration.

Mary Ann Mancini is a partner at Williams Mullen, in Washington, D.C., where her practice focuses on estate and business planning and taxation.