![]() Cannot be changed or cancelled tax on gifts generally paid by the person making the gift rather than the recipient the original value of an asset, such as stock, before its appreciation or depreciation the growth in value of an asset like stock or real estate since the original purchase the price a willing buyer and willing seller can agree on The person receiving the gift annuity payments. ![]() They allow assets held in the trust to pass directly to beneficiaries without probate court proceedings and can also reduce federal estate taxes.
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