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The Journal of Wealth Management

The Journal of Wealth Management

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Article

Estate Tax Complexity Illustrated by the 2010 “Voluntary” Estate Tax

Robert Gordon, David Joulfaian and James Poterba
The Journal of Wealth Management Summer 2016, 19 (1) 27-33; DOI: https://doi.org/10.3905/jwm.2016.19.1.027
Robert Gordon
is president of Twenty-First Securities and an adjunct professor at New York University’s Stern School of Business in New York, NY. bob@twenty-first.com
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David Joulfaian
is affiliated with the Office of Tax Analysis at the Treasury Department in Washington, DC. david.joulfaian@treasury.gov
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James Poterba
is the Mitsui Professor of Economics at Massachusetts Institute of Technology and president of the National Bureau of Economic Research in Cambridge, MA. poterba@mit.edu
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Abstract

Executors of 2010 estates had an unusual choice: either to file an estate tax return and possibly pay a 35% estate tax on amounts above $5 million or instead to choose to have assets pass without an estate tax but with a carryover in basis. The data are now in, and we can see that on average, executors of 2010 estates made the right decision. Thousands did choose to voluntarily file an estate tax return, but they wound up paying little or no estate tax.

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The Journal of Wealth Management: 19 (1)
The Journal of Wealth Management
Vol. 19, Issue 1
Summer 2016
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Estate Tax Complexity Illustrated by the 2010 “Voluntary” Estate Tax
Robert Gordon, David Joulfaian, James Poterba
The Journal of Wealth Management Apr 2016, 19 (1) 27-33; DOI: 10.3905/jwm.2016.19.1.027

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Estate Tax Complexity Illustrated by the 2010 “Voluntary” Estate Tax
Robert Gordon, David Joulfaian, James Poterba
The Journal of Wealth Management Apr 2016, 19 (1) 27-33; DOI: 10.3905/jwm.2016.19.1.027
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  • Article
    • Abstract
    • ESTATE TAX RETURN FILINGS FOR 2010
    • CASE 1: A MARRIED DECEDENT LEAVING A SPOUSAL BEQUEST
    • CASE 2: A DECEDENT WITH A LARGE CHARITABLE BEQUEST
    • CASE 3: ESTATES WITH SUBSTANTIAL LIFETIME GIFTS
    • CASE 4: ESTATES WITH ASSETS FACING CAPITAL GAINS TAX RATES ABOVE 20%
    • CASE 5: ESTATES WITH SUBSTANTIAL DEBT
    • CASE 6: ESTATES OF DECEDENTS FROM COMMUNITY PROPERTY STATES
    • CASE 7: ESTATES OF DECEDENTS FROM STATES WITH SUBSTANTIAL ESTATE TAXES
    • CONCLUSION: ESTATES ARE COMPLICATED, GENERALIZATION IS DIFFICULT
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