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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... Taxpayer Identification Number 189 Tax Year 190 State Taxes 191 Chapter 8 Federal and State Transfer Taxes 192 Federal Estate Tax 192 Federal Estate Tax and the Revocable Living Trust 199 Person Responsible for Payment of Federal Estate ...
... taxpayer identification number (TIN) Technical Advice Memorandum (Tech. Adv. Mem.) Technical and Miscellaneous Revenue Act of 1988 (TAMRA '88) transfer on death (TOD) Treasury Regulations (Regulations) Under Declaration of Trust (U/D/T) ...
... taxpayer, Congress passed the Revenue Reconciliation Act of 1990 (RRA '90).51 The provisions of RRA '90 significantly impacted the use of retained life estates as a technique for reducing the value of the gross estate subject to federal ...
... Taxpayer Relief Act of 1997 The Taxpayer Relief Act of 1997 (“the 1997 Act”)53 enacted several changes that move trusts and estates toward closer tax parity and effected myriad other technical changes to the Code with respect to estate ...
... taxpayer identification number of the recipient of the property; • An accurate description of the property; • The adjusted basis of the property in the hands of the decedent and its fair market value at the time of death; • The ...
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 |