www.wolterskluwer.com/en/expert-insights/whole-ball-of-tax-estate-and-gift-tax-planning
www.brouse.com/taxes-and-your-estate-plan
www.wengervieli.ch/getattachment/cb7eb7c9-6a3a-4293-8d0a-6676110b059d/GUIDELINES_US-Nachlasssteuern_EN.pdf.aspx
See also:
www.daypitney.com/insights/publications/2022/03/fog3-estate-and-gift-tax-planning-strategies-nfts
www.dwt.com/insights/2022/03/gift-structuring-estate-planning
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