McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

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Roberta is considering making annual gifts of $13,000 of stock each to each of her four children.She expects to live another five years and to leave a taxable estate worth approximately $1,000,000.She requests you justify the gifts by estimating her estate tax savings using the 2011 rate schedule and unified credit from making the gifts.