Which of the Following Is Not an Advantage of Inter

question 13

Multiple Choice

Which of the following is not an advantage of inter vivos giving as compared with testamentary transfers?

• A)The transfer tax rates for inter vivos gifts are less than the tax rates on transfers at death.
• B)Any post-transfer appreciation in the value of inter vivos gifts will not be subject to tax when the donor dies.
• C)The annual exclusion can be used to make substantial amounts of tax-free gifts.
• D)The dollars used to pay a gift tax are not subject to transfer taxes; however, the dollars used to pay an estate tax are after-tax dollars.

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Definitions:

Neural Plate

An early embryonic structure that gives rise to the central nervous system, including the brain and spinal cord, through the process of neurulation.

Notochord

A flexible rod made of a material similar to cartilage that provides support in the embryonic stages of all chordates.

Neural Crest

A population of cells that arise from the embryonic ectoderm and migrate to form various structures, including peripheral nerves, melanocytes, and facial cartilage.

Vertebrate Embryo

An early developmental stage in vertebrates where the organism is undergoing formation and differentiation of tissues and organs after fertilization.