| Record ID | marc_loc_updates/v40.i03.records.utf8:11124170:1401 |
| Source | Library of Congress |
| Download Link | /show-records/marc_loc_updates/v40.i03.records.utf8:11124170:1401?format=raw |
LEADER: 01401cam a2200253 a 4500
001 2010926999
003 DLC
005 20120113150747.0
008 100419s2010 pauk b 001 0 eng
010 $a 2010926999
020 $a9780831899790 (pbk.)
040 $aDLC$cDLC
042 $apcc
043 $an-us---
050 00 $aKF730$b.H67 2010
100 1 $aHorn, Jerold I.,$d1941-
245 10 $aFlexible trusts and estates for uncertain times /$cJerold I. Horn.
250 $a4th ed.
260 $aPhiladelphia, Pa. :$bAmerican Law Institute-American Bar Association Committee on Continuing Professional Education ,$cc2010.
300 $axxxiii, 402, [278] p. :$bforms ;$c24 cm.
505 0 $aIntroduction -- The chief uncertainities -- The building blocks for payments to beneficiaries -- Sheltering of exemptions : methods, amounts and adjustments -- Increase of basis during repeal -- Configurations -- Allocation of death costs -- Special dispositive provisions -- Avoiding and attracting grantor-trust treatment -- Accommodation of special assets -- Inter vivos marital dispositions -- Integration of exempt and non-exempt dispositions -- Perpetuities and power-of-appointment issues -- Trust management -- Conclusion.
610 10 $aUnited States.$tEconomic Growth and Tax Relief Reconciliation Act of 2001.
650 0 $aTrusts and trustees$zUnited States.
650 0 $aEstate planning$zUnited States.