Living Trusts

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John Wiley & Sons, 2004. gada 28. apr. - 432 lappuses
Everything estate owners need to establish a successful living trust

When properly designed, a revocable living trust can provide all of the estate tax-saving benefits available under a decedent’s Last Will, eliminate a lifetime court-supervised financial guardianship of a person’s financial affairs in the event of physical or mental incapacity, and, upon the trustor’s death, facilitate estate administration without the necessity of a court-supervised process, or probate. Shockingly often, however, trusts are poorly designed and underfunded, nullifying all of their considerable advantages. Living Trusts, Third Edition shows the estate owner how to set up, fund, and manage a living trust that will protect the trustor’s financial affairs in both life and death.

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Part II Operation of a Revocable Living Trust and the Impact of Taxes
133
Part III Lifetime Funding of a Revocable Living Trust
213
Part IV Supporting Documents
377
Bibliography
391
Index
399
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Populāri fragmenti

268. lappuse - Trust" as used in the Internal Revenue Code refers to an arrangement created either by a will or by an inter vivos (see Glossary) declaration whereby Trustees take title to property for the purpose of protecting or conserving it for the Beneficiaries under the ordinary rules applied in chancery or Probate Courts.
4. lappuse - The value of the property is the price at which such property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell, and both having reasonable knowledge of relevant facts.
85. lappuse - With the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent man acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims...
267. lappuse - ... associates and an objective to carry on business and divide the gains therefrom.
171. lappuse - Even if the transfer is a bona fide sale, the transferee does not acquire a basis in the transferred property equal to the transferee's cost (the fair market value). This carryover basis rule applies whether the adjusted basis of the transferred property is less than, equal to, or greater than its fair market value at the time of transfer (or the value of any consideration provided by the transferee) and applies for purposes of determining loss as well as gain upon the subsequent disposition of the...
322. lappuse - States; or (2) in the case of a transfer executed in a foreign country, the certificate is issued by a diplomatic or consular officer of the United States, or by a person authorized to administer oaths whose authority is proved by a certificate of such an officer.

Par autoru (2004)

DOUG H. MOY is a Consulting Specialist in estate/gift taxation and planning. His articles regularly appear in both the National Public Accountant and the Tax Management Estates, Gifts and Trusts Journal. He is a nationally recognized and much sought-after seminar speaker and specialist in his field, particularly in living trusts and community property.

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