Chapters C$12$: $12-28-$Henry Arkin $($a widower$)$ is quite elderly and is beginning to engage in some estate planning. His goal is to reduce his transfer taxes. He is considering purchasing land with a high potential for appreciation and having it titled in the names of himself and his grandson as joint tenants with rights of survivorship. Henry would provide all of the considerations, estimated to be about $$14$ million. What tax issues should Henry Arkin consider

with respect to the purchase of the land?

C$13$: $13-29,-$ Annie James died early in $2022.$ All her property passed subject to her will, which provides that her surviving husband, Dave James, is to receive all the property outright. Her

will further state that any property Dave disclaims will pass instead to their children in equal shares. Annie$$s gross estate is $$13\mathrm{.}3$ million, and her Sec. $2053$ deductions are $$300,000.$ Dave, who is in poor health, already owns about $$5$ million of property. What tax issues should Dave James consider with respect to the property bequeathed to him by his wife?

C$13$: $13-30,-$ Assume the same facts as in Problem C:$13-29$ except that Annie$$s will leaves all her property to a QTIP trust for Dave for life with the remainder to their children. What tax issues

should Dave James and the estate$$s executor consider with respect to the property that passes to the QTIP trust?