Living TrustsJohn 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. Order your copy today! |
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1.–5. rezultāts no 93.
... taxable estate and not upon any particular . . . distributive share.” On the other hand, the Treasury Regulations say that the purpose of the federal estate tax is to tax the privilege of transferring the value of the estate owner's ...
... taxable legal interests and property rights in estates. The ultimate impact of the federal estate tax is controlled by state law. The federal estate tax is merely a tax imposed upon the transfer of the value of property at death; it ...
... taxable distribution, a taxable termination and a direct skip.30 In each case, a GST of income or principal to a beneficiary who is at least two generations younger than the transferor (grantor) is subject to the GSTT. The term ...
... taxable amount of the gift for purposes of the GST tax is $39,000 [$50,000 – $11,000 gift tax annual exclusion for a gift of a present interest (2002) = $39,000]. Whether grandparent pays any GST tax depends on the extent of the ...
... taxable estate.56 With respect to the deferred payment of federal estate tax attributable to the value of closely-held business interests included in the decedent's estate, the 1997 Act reduces the 4 percent interest rate to 2 percent ...
Saturs
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 |