Federal taxes : an overview / Susan A. Beveridge and Jon J. Gallo, updated by Katherine F. Coeyman -- State transfer and inheritance taxes / Robert M. Brucken -- Lifetime gifts to minors / Carmela T. Montesano, updated by Andrew P. Gidiere -- The role of life insurance in planning for minors --...

This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquidity to meet...