Mary, the process of transferring a residential house worth $700,000 and company stock worth $10,000,000 to her children 1) before her death and 2) after her death. Additionally, explain the tax liabilities involved and present two plans to 1) minimize taxes and 2) avoid taxes.

1. one what would be the estate tax after the transfer of property after death.
2. what should Mary do to minimize her taxes other than donate 14,000,00 away, to avoid taxes.