Flexible trusts and estates for uncertain times

Fifth edition.
Flexible trusts and estates for uncertain tim ...
Jerold I. Horn, Jerold I. Horn
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Last edited by ImportBot
June 17, 2023 | History

Flexible trusts and estates for uncertain times

Fifth edition.

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Edition Availability
Cover of: Flexible trusts and estates for uncertain times
Flexible trusts and estates for uncertain times
2014, American Bar Association, Section of Real Property, Trust & Estate Law, American Bar Association
in English - Fifth edition.
Cover of: Flexible trusts and estates for uncertain times
Flexible trusts and estates for uncertain times
2007, American Law Institute-American Bar Association Committee on Continuing Professional Education
in English - 3rd ed.
Cover of: Flexible Trusts and Estates for Uncertain Times
Flexible Trusts and Estates for Uncertain Times
January 2005, American Law Institute-American Bar Associati
Hardcover in English
Cover of: Flexible Trusts and Estates for Uncertain Times
Flexible Trusts and Estates for Uncertain Times
January 2003, American Law Institute-American Bar Associati
Hardcover in English

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Book Details


Table of Contents

Introduction
The real attraction of bypass trusts
The building blocks for payments to beneficiaries
Use of exemptions
Increase of basis
Dispositive configurations
Allocation of death costs
Special dispositive provisions : discountable interests
Special dispositive provisions : different interests and powers but equal values for different children : allocations, advancements, charges, control devices, mergers, mixing bowls, and options
Special dispositive provisions : gifts during incapacity
Severance of trusts into GST exempt, GST nonexempt, and other portions
Special dispositive provisions : miscellaneous
Avoiding and attracting grantor-trust treatment
Accommodation of special assets : Code Section 2032A
Accommodation of special assets : S corporation stock
Accommodation of special assets : interests in qualified plans and IRAs
Inter vivos marital dispositions
Integration of exempt and nonexempt dispositions
Perpetuities and power-of-appointment issues : the Delaware tax trap, savings clauses, and special administration of appointed assets
Trust management
Conclusion.

Edition Notes

Includes index.

Published in
Chicago, Illinois

Classifications

Dewey Decimal Class
346.7305
Library of Congress
KF730 .H67 2014, KF730.H67 2014

The Physical Object

Pagination
xxxv, 861 pages
Number of pages
861

ID Numbers

Open Library
OL31018149M
ISBN 10
1627224017
ISBN 13
9781627224017
LCCN
2014008458
OCLC/WorldCat
871536772

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History

Download catalog record: RDF / JSON
June 17, 2023 Edited by ImportBot import existing book
December 3, 2010 Edited by Open Library Bot Added subjects from MARC records.
December 10, 2009 Created by WorkBot add works page