LEADER 05207nam 22006734a 450 001 9910778861203321 005 20230607224733.0 010 $a1-280-36472-6 010 $a9786610364725 010 $a0-471-43806-5 035 $a(CKB)111004366687588 035 $a(EBL)117534 035 $a(OCoLC)48138516 035 $a(SSID)ssj0000184727 035 $a(PQKBManifestationID)11177974 035 $a(PQKBTitleCode)TC0000184727 035 $a(PQKBWorkID)10201561 035 $a(PQKB)11405509 035 $a(MiAaPQ)EBC117534 035 $a(Au-PeEL)EBL117534 035 $a(CaPaEBR)ebr10001736 035 $a(CaONFJC)MIL36472 035 $a(EXLCZ)99111004366687588 100 $a20000818d2001 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aJ.K. Lasser pro estate and business succession planning$b[electronic resource] $ea legal guide to wealth transfer /$fRussell J. Fishkind and Robert C. Kautz 210 $aNew York $cWiley$dc2001 215 $a1 online resource (383 p.) 225 1 $aThe J.K. Lasser pro series 225 1 $aThe Wiley financial advisor series 300 $aIncludes index. 311 $a0-471-39680-X 327 $aEstate & 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 327 $aTestamentary 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 Directive for Health Care-Your Living Will 327 $aIgnoring 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 327 $aQualified 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 327 $aChapter 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 327 $aChapter 10 Integrating Retirement Planning with Estate Planning 330 $aWritten by two attorneys who specialize in estate planning, this book clarifies all the issues involved in planning an estate and transferring wealth. 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Phil 606 $aJurisprudence$vPeriodicals 606 $aLaw$xPhilosophy$vPeriodicals 606 $aLaw reviews$zAustralia 606 $aJurisprudence$2fast$3(OCoLC)fst00985043 606 $aLaw$xPhilosophy$2fast$3(OCoLC)fst00993788 606 $aLaw reviews$2fast$3(OCoLC)fst00994120 607 $aAustralia$2fast$1https://id.oclc.org/worldcat/entity/E39QbtfRv8PPH7gCqhkJ8DK8bM 608 $aLaw reviews.$2fast 608 $aPeriodicals.$2fast 608 $aLaw reviews.$2lcgft 615 0$aJurisprudence 615 0$aLaw$xPhilosophy 615 0$aLaw reviews 615 7$aJurisprudence. 615 7$aLaw$xPhilosophy. 615 7$aLaw reviews. 676 $a340.105 712 02$aAustralian Society of Legal Philosophy. 712 02$aUniversity of Queensland.$bLaw School. 906 $aJOURNAL 912 $a996203544703316 996 $aAustralian journal of legal philosophy$92232139 997 $aUNISA LEADER 03917nam 22007695 450 001 9910879578603321 005 20250807132414.0 010 $a9783031641282 010 $a3031641280 024 7 $a10.1007/978-3-031-64128-2 035 $a(MiAaPQ)EBC31596006 035 $a(Au-PeEL)EBL31596006 035 $a(CKB)33831211100041 035 $a(DE-He213)978-3-031-64128-2 035 $a(MiAaPQ)EBC31747734 035 $a(Au-PeEL)EBL31747734 035 $a(EXLCZ)9933831211100041 100 $a20240810d2024 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$a1989 in Central Europe: A Counterrevolution /$fby Pawe? Ukielski 205 $a1st ed. 2024. 210 1$aCham :$cSpringer International Publishing :$cImprint: Palgrave Macmillan,$d2024. 215 $a1 online resource (198 pages) 225 1 $aCentral and Eastern European Perspectives on International Relations,$x2947-7999 300 $aIncludes index. 311 08$a9783031641275 311 08$a3031641272 327 $aINTRODUCTION -- PART ONE ? THEORETICAL FOUNDATIONS -- Chapter I: Revolution. Theoretical foundations -- Chapter II: Counterrevolution. Theoretical foundations -- PART TWO ? INTRODUCTION OF COMMUNISM -- Chapter III: Revolution in Russia and unsuccessful world revolution -- Chapter IV: Introduction of Communism in Central Europe after 1944. Export of revolution -- PART THREE ? THE FALL OF COMMUNISM IN CENTRAL EUROPE IN 1989 -- Chapter V: Global factors -- Chapter VI: Poland -- Chapter VII: Hungary -- Chapter VIII: GDR -- Chapter IX: Czechoslovakia -- Chapter X: Bulgaria -- Chapter XI: Romania -- CONCLUSIONS -- Chapter XII: Central Europe in 1989 ? in search of general theory. 330 $aThe literature on the fall of communism contains numerous interpretations of the changes that took place in Central and Eastern Europe in 1989, while debates about how best to characterize the fall of the communist regimes have raged for many years. Researchers continue to ponder and argue over how ?revolutionary?, as opposed to ?evolutionary? (or ?reformatory?) these changes were. In this new study, author Pawe? Ukielski proposes the term ?counterrevolution? to describe the historical process that took place and uses it as an analytical construct to better understand the crisis of Soviet communism and the subsequent transitions that took place. Pawe? Ukielski Ph. 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