us-estate-gift-706-709

Tier 2 US federal content skill for the unified estate, gift, and generation-skipping transfer tax under §§ 2001 et seq., including Form 706 (estate), Form 709 (gift), and the GST regime. Covers tax year 2025 with the $13.99M per-individual basic exclusion amount, the 40% top rate, the $19,000 annual exclusion, §2513 gift splitting, §2010(c) portability and DSUE with the Rev. Proc. 2022-32 5-year late-election relief, §2503(e) unlimited medical/tuition direct payments, §529 5-year frontload election ($95k/donee), §2032 alternate valuation, §1014 stepped-up basis, the GST regime under § 2601, and the December 31, 2025 TCJA-doubling sunset to ~$7M with anti-clawback T.D. 9884.

License

AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)