(全球视角下的财产规划)
考点结构
Concepts on Domestic Estate Planning
Estate Planning
Life Gratuitous Transfer
Testamentary Gratuitous Transfer
Wealth Transfer Tax
Legal System
Ownership Rights
Transferring Excess Capital
Lifetime Gift & Testamentary
Generation Skipping
Tax-free Gift vsBequest
Taxable Gift vsBequest
(paid by donee)
Forced HeirshipRule
Community Property Rights
Separate
Property Rights
Taxable Gift vsBequest
(paid by donor)
Spousal Exemption
Valuation Discount
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R12-PIC-overview.pdf
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