Report the following five types of transfers (life time gifts) on this form:

 

1. Certain gift taxes (gifts made within 3 years of death by decedent or spouse – sec. 2035(c))
2. Transfers of life insurance within 3 years of death – sec. 2035(a)
3. Transfers with retained life estates – sec. 2036
4. Transfers taking effect at death – sec. 2037
5. Revocable transfers – sec. 2038

6.  

Many special valuation rules deal with lifetime transfers.

 

 

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