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[null,"1.","Record Nr.",null,"UNINA9910778861203321"]
[null,null,"Autore",null,"Fishkind Russell J"]
[null,null,"Titolo",null,"J.K. Lasser pro estate and business succession planning [[electronic resource] ] : a legal guide to wealth transfer / / Russell J. Fishkind and Robert C. Kautz"]
[null,null,"Pubbl/distr/stampa",null,"New York, : Wiley, c2001"]
[null,null,"ISBN",null,"1-280-36472-6"]
[{"$nulls":4},"9786610364725"]
[{"$nulls":4},"0-471-43806-5"]
[null,null,"Descrizione fisica",null,"1 online resource (383 p.)"]
[null,null,"Collana",null,"The J.K. Lasser pro series"]
[{"$nulls":4},"The Wiley financial advisor series"]
[null,null,"Disciplina",null,"346.7305/2"]
[null,null,"Soggetti",null,"Estate planning - United States"]
[{"$nulls":4},"Family-owned business enterprises - Succession - United States"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Includes index."]
[null,null,"Nota di contenuto",null,"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"]
[{"$nulls":4},"Testamentary Age-Terminating Trusts for Minor ChildrenBequests to Friends and Grandchildren; Passing of Real Estate; Personal Property Memorandum; Disinheriting a Spouse and/or Family Members; Children from Prior Marriages; Who Will Take Care of Your Pets?; Funeral and Burial Arrangements; Letter to One's Executor; Chapter 3 Power of Attorney; Durable Power of Attorney; Springing Durable Power of Attorney; Limited Power of Attorney; Power of Attorney and Gifting; Selecting an Attorney-in-Fact; Possible Abuses; Chapter 4 Advance Directive for Health Care-Your Living Will"]
[{"$nulls":4},"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 "]
[{"$nulls":4},"Annual Exclusion; Exemption Equivalent Defined; Applicable Credit and Exemption Equivalent During One's Lifetime (Inter Vivos); Applicable Credit and Exemption Equivalent upon Death; Estate Equalization; Annual Exclusion; Gifting for Education and Health Care; Choosing the Appropriate Assets to Gift; Conclusion; Chapter 6 Spousal Planning; Outright Transfer"]
[{"$nulls":4},"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"]
[{"$nulls":4},"Chapter 8 Generation-Skipping Transfer TaxDirect Skips; Taxable Terminations; Taxable Distributions; Predeceased Ancestor Exception; Annual and Lifetime Exclusions from GST Tax; Computation of GST Tax Liability; Effective Use of the Lifetime Generation-Skipping Transfer Tax Exemption; Practical Considerations; Chapter 9 Transferring Wealth to Minors; Introduction; Uniform Gifts to Minors Act Account; Trust Created Under Code Section 2503(c); Trust Created Under Code Section 2503(b) (Mandatory Income Trust); Crummey Trust; Conclusion"]
[{"$nulls":4},"Chapter 10 Integrating Retirement Planning with Estate Planning"]
[null,null,null,"Sommario/riassunto","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."]
[null,"2.","Record Nr.",null,"UNINA9910879578603321"]
[null,null,"Autore",null,"Ukielski Paweł"]
[null,null,"Titolo",null,"1989 in Central Europe: A Counterrevolution / / by Paweł Ukielski"]
[null,null,"Pubbl/distr/stampa",null,"Cham : , : Springer International Publishing : , : Imprint : Palgrave Macmillan, , 2024"]
[null,null,"ISBN",null,"9783031641282"]
[{"$nulls":4},"3031641280"]
[null,null,"Edizione",null,"[1st ed. 2024.]"]
[null,null,"Descrizione fisica",null,"1 online resource (198 pages)"]
[null,null,"Collana",null,"Central and Eastern European Perspectives on International Relations, , 2947-7999"]
[null,null,"Disciplina",null,"320.09"]
[null,null,"Soggetti",null,"World politics"]
[{"$nulls":4},"Political science"]
[{"$nulls":4},"Comparative government"]
[{"$nulls":4},"Russia - History"]
[{"$nulls":4},"Europe, Eastern - History"]
[{"$nulls":4},"Soviet Union - History"]
[{"$nulls":4},"International relations"]
[{"$nulls":4},"Political History"]
[{"$nulls":4},"Political Science"]
[{"$nulls":4},"Comparative Politics"]
[{"$nulls":4},"Russian, Soviet, and East European History"]
[{"$nulls":4},"International Relations"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Includes index."]
[null,null,"Nota di contenuto",null,"INTRODUCTION  -- 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."]
[null,null,null,"Sommario/riassunto","The literature on the fall of communism contains numerous "]
[{"$nulls":4},"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 Paweł 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. Paweł Ukielski Ph. D. is a political scientist, historian and an Assistant Professor at the Institute of Political Studies, Polish Academy of Sciences. ."]