LEADER 00812nam0 2200253 450 001 000011963 005 20080528123325.0 100 $a20080528d1993----km-y0itay50------ba 101 2 $aita$alat 102 $aIT 105 $aa-------001yy 200 1 $aNuovo Campanini Carboni$evocabolario latino-italiano, italiano-latino$econ appendice suddivisa in 11 glossari 210 $aTorino$cParavia$d1993 215 $aXIII, 2236 p., [2] c. di tav.$cill.$d25 cm 410 0$12001 610 1 $aLingua latina$aDizionari 676 $a473.51$v19 700 1$aCampanini,$bGiuseppe$0108734 701 1$aCarboni,$bGiuseppe$0224550 801 0$aIT$bUNIPARTHENOPE$c20080528$gRICA$2UNIMARC 912 $a000011963 951 $a473-N/1$b31108$cNAVA1$d2008 996 $aNuovo Campanini Carboni$91204258 997 $aUNIPARTHENOPE LEADER 02688nam 2200649 a 450 001 9910460090603321 005 20200520144314.0 010 $a1-283-01624-9 010 $a9786613016249 010 $a0-8213-6954-7 035 $a(CKB)2670000000080195 035 $a(EBL)681199 035 $a(OCoLC)715175988 035 $a(SSID)ssj0000474078 035 $a(PQKBManifestationID)12190144 035 $a(PQKBTitleCode)TC0000474078 035 $a(PQKBWorkID)10448545 035 $a(PQKB)11217511 035 $a(MiAaPQ)EBC681199 035 $a(Au-PeEL)EBL681199 035 $a(CaPaEBR)ebr10453803 035 $a(CaONFJC)MIL301624 035 $a(EXLCZ)992670000000080195 100 $a20101021d2011 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aUnderstanding growth and poverty$b[electronic resource] $etheory, policy, and empirics /$fRaj Nallari and Breda Griffith 210 $aWashington, D.C. $cWorld Bank$dc2011 215 $a1 online resource (526 p.) 225 1 $aDirections in development. Poverty 300 $aDescription based upon print version of record. 311 $a0-8213-6953-9 320 $aIncludes bibliographical references and index. 327 $apt. 1. Poverty, national income, and economic growth -- pt. 2. Government policy, growth and the poor -- pt. 3. Factor accumulation and structural policy. 330 $aThe literature on growth and poverty is voluminous and still evolving. This title distills the most important lessons from developing countries' experience with growth and poverty. It provides a broad understanding of the impact of economic policies on growth and poverty reduction in developing countries. After describing basic economic relationships that summarize the workings and the measurement of the macroeconomy--and after confirming that growth is the most critical factor in alleviating poverty--the book turns to individual policy areas. These include the various roles of government, amo 410 0$aDirections in development (Washington, D.C.).$pPoverty. 606 $aPoverty 606 $aEconomic development 606 $aDevelopment economics 608 $aElectronic books. 615 0$aPoverty. 615 0$aEconomic development. 615 0$aDevelopment economics. 676 $a339.4/6 700 $aNallari$b Raj$f1955-$0118814 701 $aGriffith$b Breda$01030078 712 02$aWorld Bank. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910460090603321 996 $aUnderstanding growth and poverty$92455014 997 $aUNINA LEADER 09024nam 2200517 450 001 9910794512903321 005 20231021084618.0 010 $a1-64105-029-2 035 $a(CKB)4100000011990059 035 $a(MiAaPQ)EBC6683376 035 $a(Au-PeEL)EBL6683376 035 $a(OCoLC)1262372524 035 $a(MiAaPQ)EBC7293932 035 $a(Au-PeEL)EBL7293932 035 $a(EXLCZ)994100000011990059 100 $a20231021d2018 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 12$aA Lawyer's Guide to Estate Planning $eFundamentals for the Legal Practitioner /$fLara Rae Hunt and Leon Rushing Hunt 205 $aFourth edition. 210 1$aChicago, Illinois :$cAmerican Bar Association,$d[2018] 210 4$dİ2018 215 $a1 online resource (311 pages) 300 $aIncludes index. 311 $a1-64105-028-4 327 $aIntro -- Title Page -- Copyright -- Contents -- Preface -- About the Authors -- Acknowledgments -- 1 Beginning the Process -- 1.1 Initial Client Contact -- 1.2 Initial Conference -- 1.21 Client's Side of the Desk -- 1.22 Lawyer's Side of the Desk -- 1.3 Formulating the Estate Plan -- Appendix A -- Family Questionnaire -- Asset Questionnaire -- Appendix B -- Engagement Letter for Individual -- Engagement Letter for Couple -- Additional Terms and Conditions of Client Employment -- Privacy Notice -- Appendix C -- Estate Tax Worksheet -- Appendix D -- Dispositive Checklist -- Appendix E -- Letter of Instructions -- 2 Estate Tax Overview -- 2.1 Introduction -- 2.2 Gross Estate -- 2.21 Gifts -- 2.22 Transfers with Control Retained by Decedent -- 2.23 Annuities and Retirement Benefits -- 2.24 Joint Interests -- 2.25 Powers of Appointment -- 2.26 Life Insurance -- 2.3 Adjusted Gross Estate -- 2.4 Taxable Estate -- 2.5 Net Estate Tax -- 2.6 Filing and Payment -- Appendix A -- Unified Transfer Tax Rate Schedule -- 3 Gift Tax Overview -- 3.1 Background -- 3.11 Gift Tax Overview -- 3.12 Advantages of Gift Giving -- 3.13 General Requirements -- 3.14 Special Considerations -- 3.141 Gifts of Services -- 3.142 Disclaimers -- 3.143 Assignment of Income -- 3.144 Delivery of the Gift -- 3.2 Annual Exclusion and Split Gifts -- 3.21 Annual Exclusion -- 3.22 Gift-Splitting -- 3.3 Income Tax Basis in Gift Property -- 3.4 Transfers Not Subject to Gift Tax -- 3.41 Marital Deduction -- 3.42 Charitable Deduction -- 3.43 Tuition and Medical Expenses -- 3.5 Gifts for the Benefit of Children -- 3.6 Special Situations -- 3.61 Net Gifts -- 3.62 Gift Subject to an Indebtedness -- Appendix A -- 2018 Individual Income Tax Rate Schedules -- APPENDIX B -- 2018 Income Tax Rate Schedules for Use by Estate and Nongrantor Trusts -- 4 Generation-Skipping Transfer Tax -- 4.1 Background. 327 $a4.2 Overview -- 4.21 Skip Person -- 4.22 Transferor -- 4.23 Taxable Distribution -- 4.24 Taxable Termination -- 4.25 Direct Skip -- 4.3 Additional Cautions -- 4.31 Pot Trusts -- 4.32 Tax Apportionment Clauses -- 4.33 Disclaimer -- 4.34 Double Taxation -- 4.35 Portability -- 5 Trusts and Their Uses -- 5.1 Background -- 5.2 Types of Trusts -- 5.21 A-B Trust -- 5.22 QTIP Trust -- 5.23 Premarital Trust -- 5.24 Charitable Remainder Trusts -- 5.25 Special Needs Trust -- 5.26 Income-Only Trust -- 5.27 Crummey Trust -- 5.28 Disclaimer Trust -- 5.29 Generation-Skipping Trust -- 5.210 Living Trust -- 5.211 Minor's or 2503(c) Trust -- 5.212 Pot Trust -- 5.213 Spendthrift Trust -- 5.214 Standby Trust -- 6 Powers of Appointment -- 6.1 Background -- 6.2 Estate and Gift Tax Provisions -- 6.3 Effective Uses of Powers -- 6.31 Limited Power of Appointment -- 6.32 Power Limited to Ascertainable Standard -- 6.33 5 or 5 Power -- 6.4 Interpretation and Drafting Considerations -- 6.41 Miscellaneous Forms -- 7 Marital Deduction Planning -- 7.1 Background -- 7.2 Basic Requirements -- 7.21 Survived by a Spouse -- 7.22 Property Must Pass to Survivor -- 7.23 Includable in Gross Estate -- 7.24 Terminable Interest Rule -- 7.241 General Requirements -- 7.242 Exceptions -- 7.3 Marital Deduction and Portability -- 8 Life Insurance Planning -- 8.1 Basic Types of Life Insurance -- 8.11 Term Life Insurance -- 8.12 Whole Life Insurance -- 8.13 Universal Life Insurance -- 8.14 Variable Life Insurance -- 8.2 Taxation of Life Insurance Benefits -- 8.21 Benefits Received during Lifetime -- 8.22 Benefits Received following Death -- 8.3 Special Types of Life Insurance -- 8.31 Split-Dollar Insurance -- 8.32 Key-Man Insurance -- 8.33 Group Life Insurance -- 8.4 Life Insurance Trusts -- 8.41 Revocable Life Insurance Trusts -- 8.42 Irrevocable Life Insurance Trusts -- Appendix A. 327 $aUniform Premiums for 1,000 of Group Term Life Insurance Protection -- 9 Charitable Giving -- 9.1 Background -- 9.2 Estate and Gift Tax Requirements -- 9.3 Income Tax Requirements -- 9.31 Cash and Ordinary Income Property -- 9.32 Long-Term Capital Gain Property -- 9.33 Tangible Personal Property -- 9.34 Future-Interest Property -- 9.35 Tax-Exempt Organizations -- 9.4 Special Types of Charitable Gifts -- 9.41 Remainder Interest in Farm or Personal Residence -- 9.42 Qualified Conservation Contributions -- 9.43 Gift Annuities -- 9.44 Gift of Undivided Interest -- 9.45 Pooled Income Fund -- 9.5 Charitable Remainder Trusts -- 9.6 Charitable Lead Trust -- 9.7 IRA Distribution -- 10 Business Buy-Sell Agreements -- 10.1 Background -- 10.2 Redemption and Cross-Purchase Agreements -- 10.21 General Considerations -- 10.22 Establishing the Sales Price -- 10.3 Specific Considerations -- 10.31 Insurance -- 10.32 Income Tax Basis -- 10.33 Dividend Problems with Redemption Agreements -- 10.331 General Considerations -- 10.332 Attribution Rules -- 10.34 AMT Problems with Redemption Agreements -- 10.35 Partnerships -- 11 Retirement Plans and Benefits -- 11.1 Background -- 11.2 Types of Retirement Plans -- 11.21 Pension Plans -- 11.22 Profit-Sharing Plans -- 11.23 Money-Purchase Plans -- 11.24 401(k) Plans -- 11.241 Simple 401(k) Plan -- 11.25 Self-Employed Persons -- 11.26 SEP -- 11.27 IRA -- 11.271 Roth IRA -- 11.272 SIMPLE IRA -- 11.3 Participation, Vesting, and Nondiscrimination -- 11.4 Top-Heavy Plans -- 11.5 Social Security Integration -- 11.6 Penalty Taxes -- 11.61 Premature Distributions -- 11.62 Minimum Distributions -- 11.7 Distributions -- 11.71 Distributions during Lifetime -- 11.72 Distributions at Death -- 12 Valuation of Assets -- 12.1 Background -- 12.2 Real Estate -- 12.21 Cost Method -- 12.22 Market Data Approach -- 12.23 Income Approach. 327 $a12.24 Special-Use Valuation -- 12.3 Tangible Personal Property -- 12.4 Intangible Personal Property -- 12.41 Valuation of Closely Held Stock -- 12.411 Book-Value Approach -- 12.412 Capitalization-of-Income Approach -- 12.413 Discounts -- 12.414 Buy-Sell Agreements -- 13 Postmortem Estate Planning -- 13.1 Background -- 13.2 Qualified Disclaimers -- 13.3 Will and Estate Litigation -- 13.4 Considerations Affecting the Estate Taxes -- 13.41 Alternate Valuation Date -- 13.42 Section 303 Stock Redemption -- 13.43 Special-Use Valuation -- 13.44 Deferred Payment of Estate Taxes -- 13.5 Considerations Affecting Income Taxes -- 13.51 Medical Expenses -- 13.52 Series E and EE U.S. Savings Bonds -- 13.53 Selection of Estate's Tax Year -- 13.54 Filing Joint Returns -- 13.55 Administrative Expenses -- 13.56 Termination of the Estate -- 13.57 Waiver of Executor's Fee -- 14 Choosing Executors and Trustees -- 14.1 Choosing an Executor -- 14.2 Choosing a Trustee -- 14.3 Trustee Removal -- 14.4 Individual Trustees -- 14.41 Powers over Principal -- 14.42 Power to Discharge Trustee's Obligation of Support -- 14.43 Power to Sprinkle Income -- 14.44 Life Insurance on Trustee's Life -- 15 Sample Forms -- 15.1 Corporate Redemption Agreement -- 15.2 Stockholder Cross-Purchase Agreement -- 15.3 A-B Trust Planning Approach: Equalization of Estate between Husband and Wife -- 15.4 Marital Deduction Planning with Disclaimer Trust -- 15.5 Minor's or Educational Trust -- 15.6 Irrevocable Life Insurance Trust -- 15.7 Will, Trust, and Premarital Agreement -- 15.8 Special Needs Trust for Handicapped Child -- 15.9 Income-Only Trust -- 15.10 Charitable Remainder Trusts -- 15.11 Standby Trust -- 15.12 Living Trust -- Index. 330 $aA Lawyer's Guide to Estate Planning: Fundamentals for the Legal Practitioner, Fourth Edition is full of helpful information on all aspects of estate planning to ease any attorney through the process. 606 $aEstate planning$zUnited States 615 0$aEstate planning 676 $a346.73052 700 $aHunt$b Lara Rae$f1970-$01492473 702 $aHunt$b Leon Rushing 712 02$aAmerican Bar Association.$bSolo, Small Firm and General Practice Division, 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910794512903321 996 $aA Lawyer's Guide to Estate Planning$93715004 997 $aUNINA