LEADER 02296nam 2200433 450 001 9910671989003321 005 20181006085248.0 010 $a1-64105-011-X 035 $a(CKB)4100000004835074 035 $a(MiAaPQ)EBC5429820 035 $a(EXLCZ)994100000004835074 100 $a20180705d2017 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aFlexible trusts and estates for uncertain times /$fJerold I. Horn 205 $aSixth edition. 210 1$aChicago, Illinois :$cAmerican Bar Association,$d[2017] 210 4$dİ2017 215 $a1 online resource (876 pages) 300 $aIncludes index. 311 $a1-64105-010-1 327 $aIntroduction -- 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. 606 $aEstate planning$zUnited States 606 $aTrusts and trustees$zUnited States 615 0$aEstate planning 615 0$aTrusts and trustees 676 $a346.73059 700 $aHorn$b Jerold I.$01334669 712 02$aAmerican Bar Association, 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910671989003321 996 $aFlexible trusts and estates for uncertain times$93046697 997 $aUNINA