Bittker and Clark's Federal Estate and Gift Taxation

Boris I. Bittker

Elias Clark

Grayson M.P. McCouch, University of Florida College of Law

Kerry A. Ryan, Saint Louis University School of Law

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Table of Contents

Teacher's Manual

Changes include the addition of Kerry Ryan as coauthor, along with new coverage of: the increased basic exclusion amount under the OBBA 2025; the Supreme Court’s Connelly decision concerning the estate tax valuation of closely-held stock redeemed using life insurance proceeds; recent judicial decisions involving the effect of defined value clauses for gift tax purposes, intergenerational split-dollar life insurance, and termination of a trust holding qualified terminable interest property; and proposed regulations on deductible claims and expenses of administration.

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