LEGAL
• Restricted securities – valuation under the dribble-out method
• Self-cancelling installment notes
• Generation-skipping transfer tax
• Deposits to suspend interest on potential underpayments
• Estate freeze transfers and tax ramifications
• Valuation of a taxable estate, real property, and gifts
• Property includable in the gross estate
• Computation of the federal estate tax
• Practice and payment of the federal estate tax, including the preparation and filing of returns, collection, and settlement of disputes
• Gifts by nonresidents not U.S. citizens
• Actions for refund
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