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PUSD Tax Credit Form Prescott Unified School District

PUSD Tax Credit Form Prescott Unified School District

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Hi this is Lee Phillips. I'm an attorney. I want to talk about something that we call unified taxes for two seconds. The gift tax is paid by the individual and the estate tax is paid by the estate. So what they did is they said hey look you're going to give it away during your lifetime or you're going to leave it to your heirs when you die We're going to tax you either way you do it. But what we're going to do is we're going to unify the gift tax and the estate tax. they're unified in that you get a certain amount that you can pass to your heirs or you can give away during your lifetime and that certain amount goes up and down actually I've seen it go up and down quite a bit during my lifetime right now it's relatively high it started out in--what was it--2012-2013 at five million and it goes up each year with the cost of living so it's getting almost close to six million by now but this exclusion amount th

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