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    • Gift Taxes. It is true that the Connecticut gift tax confers a benefit on transfers between married couples. However, Connecticut gift-tax rates are modest, and the Connecticut gift tax is in the process of being repealed (except for total annual gifts in excess of $1,000,000).
    • Inheritance Taxes. It is true that the Connecticut succession tax is assessed on transfers between unrelated individuals. However, the Connecticut inheritance tax ends on December 31, 2005. Until then, it exempts transfers of up to $200,000 for those who die in 2002, $400,000 for those who die in 2003, $600,000 for those who die in 2004, and $1.5 million for those who die in 2005. Not a reason for changing the definition of marriage.
 

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