Commercial annuity, joint and survivor life insurance, outright fractional interest gifts, net gift, Crummey life insurance trusts, intentionally tax defective trusts, family residence trusts; intra-family sale/leaseback or gift/leaseback, installment sale, self-canceling installment note, reduced interest rate loan and third party guaranty, private annuity, joint or split property purchase, remainder interest sale, grantor retained annuity and unitrust, fractional interest real estate “sliver” gifts; cost basis determination, comparison of lifetime vs. testamentary gifts, carry-over basis v. date-of-death or alternate valuation date increase in cost basis; preparation and filing of gift tax returns.