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Instructions and help about inheritance tax laws in kentucky

hello and welcome to the session and which you would look at federal estate tax so before we start with the federal estate tax we're gonna go over a few terms that you need to be familiar with because this topic I'm assuming that you did not see in a prior chapter so make sure you read the book as well and obviously will work exercises in class to illustrate what we need to learn but for now listen to the recording read the book take notes come to class and we'll we'll we'll have this under control so at this sit in just a few terms we need to be familiar because you might read them in the book or and the exercise is the person who died beneficiary is the person who receives the decedent's property so that the season sleeves that the property to been to the beneficiary the gross estate which is this is what wind again this is our focus believe it or not because the estate tax is a value tax so we need to know what is the estate what's the gross estate it's all the property owned by the

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