02296nam 2200433 450 991067198900332120181006085248.01-64105-011-X(CKB)4100000004835074(MiAaPQ)EBC5429820(EXLCZ)99410000000483507420180705d2017 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierFlexible trusts and estates for uncertain times /Jerold I. HornSixth edition.Chicago, Illinois :American Bar Association,[2017]©20171 online resource (876 pages)Includes index.1-64105-010-1 Introduction -- The real attraction of bypass trusts -- The building blocks for payments to beneficiaries -- Use of exemptions -- Increase of basis -- Dispositive configurations -- Allocation of death costs -- Special dispositive provisions : discountable interests -- Different interests and powers but equal values for different children: allocations, advancements, charges, control devices, mergers, mixing bowls, and options -- Special dispositive provisions for gifts during incapacity -- Severances of trusts into GST exempt, GST nonexempt, and other portions -- Special dispositive provisions miscellaneous -- Avoiding and attracting grantor-trust treatment -- Accomodation of code section 2032A assets -- Accomodation of S corporation stock -- Accomodation of qualified plans and IRA interests -- Inter vivos marital dispositions -- Integration of exempt and nonexempt dispositions -- Perpetuities and power-of-appointment issues : the Delaware tax trap, savings clauses, and special administration of appointed assets -- Trust management.Estate planningUnited StatesTrusts and trusteesUnited StatesEstate planningTrusts and trustees346.73059Horn Jerold I.1334669American Bar Association,MiAaPQMiAaPQMiAaPQBOOK9910671989003321Flexible trusts and estates for uncertain times3046697UNINA