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Publish Date
2014
Publisher
American Bar Association, Section of Real Property, Trust & Estate Law,
American Bar Association
Language
English
Pages
861
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United StatesEdition | Availability |
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1
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.
1627224017 9781627224017
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aaaa
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2
Flexible trusts and estates for uncertain times
2007, American Law Institute-American Bar Association Committee on Continuing Professional Education
in English
- 3rd ed.
0831808713 9780831808716
|
zzzz
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3
Flexible Trusts and Estates for Uncertain Times
January 2005, American Law Institute-American Bar Associati
Hardcover
in English
0831808608 9780831808600
|
zzzz
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4
Flexible Trusts and Estates for Uncertain Times
January 2003, American Law Institute-American Bar Associati
Hardcover
in English
0831808519 9780831808518
|
zzzz
|
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.
Classifications
The Physical Object
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Feedback?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 |