U.S. Master™ Estate and Gift Tax Guide (2026)

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CPAs and tax professionals everywhere see no shortage of clients needing reliable estate and gift tax services. To deliver the level of expertise your clients are depending on, you must always be up to date on the latest changes regarding this area of taxation. With this Guide, you'll never struggle to locate the information you need when working with estate and gift tax planning and preparation.

What is covered in the U.S. Master Estate and Gift Tax Guide?

This Guide serves as a reliable resource with concise information that will benefit CPAs, tax advisors, and estate representatives. With topics focused on federal estate and gift tax planning, return preparation, and tax payment, you'll be able to take advantage of clear explanations of the federal estate, gift, and generation-skipping transfer (GST) tax laws, regulations, court decisions, and IRS rulings.

This estate tax guide is thoroughly researched to cover today's federal transfer tax law and was expertly-written to help identify planning opportunities, ensure accuracy when filing transfer tax returns, maximize your knowledge of all of the latest transfer tax law developments, and serve as a quick reference guide when providing estate tax services to your clients.

Wolters Kluwer-authored value-adds that highlight planning opportunities, compliance tips, and pitfalls to avoid are incorporated throughout the Guide. These take the form of comments, cautions, elections, planning pointers, and more. Further, throughout U.S. Master Estate and Gift Tax Guide, you'll be able to take advantage of the following:

• Quick Tax Facts card, providing key estate and gift tax rates, inflation-adjusted amounts, and other valuable information
• Detailed topical index that points you to areas discussed in the Guide
• Pertinent tax tables, including the unified credit and exclusion/exemption amounts, GST rates, and more, for easy reference to key tax figures

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