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1. |
Record Nr. |
UNINA9910970864203321 |
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Autore |
Fishkind Russell J |
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Titolo |
J.K. Lasser pro estate and business succession planning : a legal guide to wealth transfer / / Russell J. Fishkind and Robert C. Kautz |
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Pubbl/distr/stampa |
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ISBN |
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9786610364725 |
9781280364723 |
1280364726 |
9780471438069 |
0471438065 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (383 p.) |
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Collana |
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The J.K. Lasser pro series |
The Wiley financial advisor series |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Estate planning - United States |
Family-owned business enterprises - Succession - United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di contenuto |
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Estate & Business Succession Planning; Contents; Acknowledgments; Introduction; Chapter 1 The Heart of the Estate Plan; Redefining Priorities; What Is Estate Planning?; What Is Business Succession Planning?; Fact Gathering; Designing and Implementing the Plan; The Team of Advisers; Capturing the Heart of the Plan; Chapter 2 Your Last Will and Testament; Twenty Factors to Consider in Preparing a Last Will and Testament; Assembling the Team; Change of Life Circumstances; Creating the Structure of Your Last Will and Testament; Executing the Will; Choosing Fiduciaries |
Testamentary Age-Terminating Trusts for Minor ChildrenBequests to Friends and Grandchildren; Passing of Real Estate; Personal Property Memorandum; Disinheriting a Spouse and/or Family Members; Children from Prior Marriages; Who Will Take Care of Your Pets?; Funeral and Burial Arrangements; Letter to One's Executor; Chapter 3 Power of Attorney; Durable Power of Attorney; Springing Durable Power of Attorney; Limited Power of Attorney; Power of Attorney and Gifting; Selecting an Attorney-in-Fact; Possible Abuses; Chapter 4 Advance |
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Directive for Health Care-Your Living Will |
Ignoring Right-to-Die OrdersInstruction Directives or Living Wills; Proxy Directives; Appointing a Health-Care Agent; Formalities; Conclusion; Chapter 5 Utilization of the Exemption Equivalent and Annual Exclusion; Exemption Equivalent Defined; Applicable Credit and Exemption Equivalent During One's Lifetime (Inter Vivos); Applicable Credit and Exemption Equivalent upon Death; Estate Equalization; Annual Exclusion; Gifting for Education and Health Care; Choosing the Appropriate Assets to Gift; Conclusion; Chapter 6 Spousal Planning; Outright Transfer |
Qualified Terminable Interest Property (QTIP) TrustEstate Trust; Qualified Domestic Trust (QDOT); Power of Appointment Trust; Conclusion; Chapter 7 Irrevocable Life Insurance Trusts; Factors to Consider Before Creating an Irrevocable Life Insurance Trust; The Three-Year Look-Back; Incidents of Ownership; Crummey Notices; Hanging Powers; Administration of the Life Insurance Trust; Second-to-Die (Survivorship) Life Insurance Trust; Provisions to Include in the Life Insurance Trust; Irrevocable Trust versus Beneficiaries Owning the Life Insurance Policy; Conclusion |
Chapter 8 Generation-Skipping Transfer TaxDirect Skips; Taxable Terminations; Taxable Distributions; Predeceased Ancestor Exception; Annual and Lifetime Exclusions from GST Tax; Computation of GST Tax Liability; Effective Use of the Lifetime Generation-Skipping Transfer Tax Exemption; Practical Considerations; Chapter 9 Transferring Wealth to Minors; Introduction; Uniform Gifts to Minors Act Account; Trust Created Under Code Section 2503(c); Trust Created Under Code Section 2503(b) (Mandatory Income Trust); Crummey Trust; Conclusion |
Chapter 10 Integrating Retirement Planning with Estate Planning |
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Sommario/riassunto |
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Written by two attorneys who specialize in estate planning, this book clarifies all the issues involved in planning an estate and transferring wealth. It offers comprehensive estate planning guidelines, including creating a will, designating power of attorney, trusts, and life insurance, and includes up-to-date estate and inheritance tax information. |
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2. |
Record Nr. |
UNINA9910165061903321 |
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Autore |
Irving Washington |
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Titolo |
Tales of a Traveller |
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Pubbl/distr/stampa |
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Auckland : , : Floating Press, The, , 2006 |
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©2017 |
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ISBN |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (370 pages) |
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Disciplina |
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Soggetti |
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Germany |
Manners and customs |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di contenuto |
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Intro -- Title -- Contents -- PART FIRST - STRANGE STORIES BY A NERVOUS GENTLEMAN -- A Hunting Dinner -- The Adventure of My Uncle -- The Adventure of My Aunt -- The Bold Dragoon -- Or the Adventure of My Grandfather -- The Adventure of the Mysterious Picture -- The Adventure of the Mysterious Stranger -- The Story of the Young Italian -- PART SECOND - BUCKTHORNE AND HIS FRIENDS -- Literary Life -- A Literary Dinner -- The Club of Queer Fellows -- The Poor Devil Author -- Buckthorne, or the Young Man of Great Expectations -- The Booby Squire -- The Strolling Manager -- PART THIRD - THE ITALIAN BANDITTI -- The Inn at Terracina -- The Adventure of the Little Antiquary -- The Adventure of the Popkins Family -- The Painter's Adventure -- The Story of the Bandit Chieftain -- The Story of the Young Robber -- PART FOURTH - THE MONEY DIGGERS -- Hell Gate -- Kidd the Pirate -- The Devil and Tom Walker -- Wolfert Webber -- or, Golden Dreams -- The Adventure of Sam, the Black Fisherman -- Endnotes. |
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Sommario/riassunto |
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Washington Irving created the fictional narrator Geoffrey Crayon, and a number of Irving's most popular works are written in the voice of this high-strung, eccentric, but ultimately well-meaning fellow. In this essay collection, Crayon hits the road for a travel tour and reports back with his observations. |
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