Briefly Discuss How Inter Vivos Gifts Can Be Used to Reduce

question 11

Essay

Briefly discuss how inter vivos gifts can be used to reduce the size of the estate tax base.

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Definitions:

Radical Reconstruction

A period after the American Civil War during which the federal government took extensive measures to rebuild and reform the Southern states that had seceded.

Public Education

A system of education that is universally available and typically funded by the government.

Civil Rights Era

A historical period, primarily during the 1950s and 1960s in the United States, characterized by mass mobilization and movements to end racial segregation and discrimination against African Americans and to secure legal recognition and federal protection of the citizenship rights enumerated in the Constitution and federal law.

Second Reconstruction

A term used to describe the period of civil rights struggle and legislative action in the United States during the 1960s and 1970s.