Drafting the Estate Plan: Law and Forms, 2007 (with CD)CCH, 2007 - 2384 lappuses |
Saturs
Contents VOLUME | 1-1 |
The Estate Tax Chapter 3 The Gift | 1-3 |
Chapter 2 | 1-28 |
Chapter 7 | 2-63 |
Transfer Tax Valuation Chapter 5 The GenerationSkipping Transfer Tax Chapter 6 Income Taxation of Trusts and Estates | 3-41 |
Chapter 4 | 3-59 |
Chapter 3 | 5-3 |
THE GIFT | 5-15 |
Retirement Planning | 14-1 |
Ultimate Contingent BeneficiariesPrivate Foundation | 14-15 |
Share Language for Division Among Ultimate Contingent | 14-22 |
Planning for Employer Stock and Stock Options | 15-1 |
Planning for Business Interests | 16-1 |
Family Limited Partnerships and Limited Liability Companies | 16-4 |
FLPS and LLCS | 17-1 |
Charitable Giving | 18-1 |
Chapter 19 | 5-19 |
Chapter 6 | 6-1 |
ANNUAL EXCLUSION GIFTS | 7-1 |
Chapter 8 | 7-8 |
Annual Exclusion Gifts Chapter 8 Planning for the Applicable Credit Amount Chapter 9 The Marital Deduction | 8-1 |
Chapter 9 | 8-9 |
Chapter 10 | 9-10 |
John Doe Residence Trust | 9-22 |
Disclaimers | 10-1 |
InvestmentDriven Estate Planning | 11-1 |
Chapter 11 | 11-10 |
Limited Liability Company | 11-84 |
Planning for Life Insurance | 12-1 |
Planning for Education and Medical Costs | 13-1 |
Ultimate Contingent BeneficiariesSettlors and Spouses Nieces and Nephews | 18-42 |
Ultimate Contingent Beneficiaries5050 to Settlors and Spouses Heirs | 18-74 |
Fiduciary Liability and Ethical Issues | 19-1 |
Independent Trustee Distribution Provision FORM 34 Administrative Trustee Provisions of Delaware Situs Trusts FORM 35 Removal of Investment ... | 19-22 |
Appendix A Summary of Estate Gift and GST Tax Changes | 19-31 |
Trustee Election for Electing Small Business | 19-37 |
Table of Internal Revenue Code Sections | 3 |
Table of Treasury Regulations | 15 |
Table of Revenue Rulings Procedures Notices | 23 |
Table of Cases | 29 |
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Citi izdevumi - Skatīt visu
Drafting the Estate Plan: Law and Forms, 2007 (with CD) David A. Handler,Deborah V. Dunn Fragmentu skats - 2007 |
Bieži izmantoti vārdi un frāzes
$1 million allocation annual exclusion annuity interest annuity payments applicable credit applicable exclusion basis beneficiary benefit bequest capital gain charitable CLAT Comm'r Commissioner credit shelter trust decedent determined discount distribution donor easement EGTRRA estate planning estate tax example executor fair market value federal estate tax formula funds generation-skipping transfer tax gift tax return grantor trust GRAT gross estate GST exemption GST tax held included income interest income tax income trust interest rate investment IRC Section Letter Ruling marital deduction marital trust paid payable percent PLANNING NOTE power of appointment present value property transferred provides QPRT QTIP election QTIP trust qualified disclaimer rate of return receive Regulations Section remainder interest remaindermen retained Roth IRA Section 7520 rate Service surviving spouse Tax Court tax marital deduction taxable gift taxpayer term transfer tax transferor transferred property treated trust instrument trust property unitrust valuation