
Determine the topic of the question-answer pair.
Question: "what is the federal death tax?";  Answer: "The estate tax in the United States is a tax imposed on the transfer of the "taxable estate " of a deceased person, whether such property is transferred via a will , according to the state laws of intestacy or otherwise made as an incident of the death of the owner, such as a transfer of property from an intestate estate or trust, or the payment of certain life insurance benefits or financial account sums to beneficiaries."? Topic: 