17-12. Inter Vivos Gifts. Why are inter vivos gifts beneficial from a transfer tax planning viewpoint?

17-13. Limitations of Inter Vivos Gifts. For what reasons might an elderly taxpayer be reluctant to make inter vivos gifts

17-15. Current versus Testamentary Contributions. Is it preferable to make a charitable contribution during a taxpayers life or at his or her death under the terms of his or her will?

17-16. Marital Deduction. Discuss the tax benefits associated with the unlimited material deduction of section 2056.