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[null,"1.","Record Nr.",null,"UNINA9910825233203321"]
[null,null,"Autore",null,"Hunt Lara Rae <1970->"]
[null,null,"Titolo",null,"A Lawyer's Guide to Estate Planning : Fundamentals for the Legal Practitioner / / Lara Rae Hunt and Leon Rushing Hunt"]
[null,null,"Pubbl/distr/stampa",null,"Chicago, Illinois : , : American Bar Association, , [2018]"]
[{"$nulls":4},"©2018"]
[null,null,"ISBN",null,"1-64105-029-2"]
[null,null,"Edizione",null,"[Fourth edition.]"]
[null,null,"Descrizione fisica",null,"1 online resource (311 pages)"]
[null,null,"Disciplina",null,"346.73052"]
[null,null,"Soggetti",null,"Estate planning - 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,"Intro -- 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 "]
[{"$nulls":4},"Schedules for Use by Estate and Nongrantor Trusts -- 4 Generation-Skipping Transfer Tax -- 4.1 Background."]
[{"$nulls":4},"4.2 Overview -- 4.21 Skip Person -- 4.22 Transferor -- 4.23 Taxable Distribution -- 4.24 Taxable Termination -- 4.25 Direct Skip -- 4.3 Additional Cautions -- 4.31 Pot Trusts -- 4.32 Tax Apportionment Clauses -- 4.33 Disclaimer -- 4.34 Double Taxation -- 4.35 Portability -- 5 Trusts and Their Uses -- 5.1 Background -- 5.2 Types of Trusts -- 5.21 A-B Trust -- 5.22 QTIP Trust -- 5.23 Premarital Trust -- 5.24 Charitable Remainder Trusts -- 5.25 Special Needs Trust -- 5.26 Income-Only Trust -- 5.27 Crummey Trust -- 5.28 Disclaimer Trust -- 5.29 Generation-Skipping Trust -- 5.210 Living Trust -- 5.211 Minor's or 2503(c) Trust -- 5.212 Pot Trust -- 5.213 Spendthrift Trust -- 5.214 Standby Trust -- 6 Powers of Appointment -- 6.1 Background -- 6.2 Estate and Gift Tax Provisions -- 6.3 Effective Uses of Powers -- 6.31 Limited Power of Appointment -- 6.32 Power Limited to Ascertainable Standard -- 6.33 5 or 5 Power -- 6.4 Interpretation and Drafting Considerations -- 6.41 Miscellaneous Forms -- 7 Marital Deduction Planning -- 7.1 Background -- 7.2 Basic Requirements -- 7.21 Survived by a Spouse -- 7.22 Property Must Pass to Survivor -- 7.23 Includable in Gross Estate -- 7.24 Terminable Interest Rule -- 7.241 General Requirements -- 7.242 Exceptions -- 7.3 Marital Deduction and Portability -- 8 Life Insurance Planning -- 8.1 Basic Types of Life Insurance -- 8.11 Term Life Insurance -- 8.12 Whole Life Insurance -- 8.13 Universal Life Insurance -- 8.14 Variable Life Insurance -- 8.2 Taxation of Life Insurance Benefits -- 8.21 Benefits Received during Lifetime -- 8.22 Benefits Received following Death -- 8.3 Special Types of Life Insurance -- 8.31 Split-Dollar Insurance -- 8.32 Key-Man Insurance -- 8.33 Group Life Insurance -- 8.4 Life Insurance Trusts -- 8.41 Revocable Life Insurance Trusts -- 8.42 Irrevocable Life Insurance Trusts -- Appendix A."]
[{"$nulls":4},"Uniform 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 "]
[{"$nulls":4},"Approach."]
[{"$nulls":4},"12.24 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."]
[null,null,null,"Sommario/riassunto","A 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."]
[null,"2.","Record Nr.",null,"UNINA9910956598003321"]
[null,null,"Titolo",null,"WHO handbook on indoor radon : a public health perspective / / [edited by Hajo Zeeb, and Ferid Shannoun]"]
[null,null,"Pubbl/distr/stampa",null,"Geneva, Switzerland, : World Health Organization, c2009"]
[null,null,"ISBN",null,"9786612456152"]
[{"$nulls":4},"9781282456150"]
[{"$nulls":4},"1282456156"]
[{"$nulls":4},"9789240684188"]
[{"$nulls":4},"9240684182"]
[null,null,"Edizione",null,"[1st ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (110 p.)"]
[null,null,"Disciplina",null,"613.5"]
[null,null,"Soggetti",null,"Radon"]
[{"$nulls":4},"Radon - Health aspects"]
[{"$nulls":4},"Radon - Physiological effect"]
[{"$nulls":4},"Indoor air pollution - Health aspects"]
[{"$nulls":4},"Public health"]
[{"$nulls":4},"Air - Pollution"]
[{"$nulls":4},"Gases, Rare"]
[{"$nulls":4},"Gases"]
[{"$nulls":4},"Gas"]
[{"$nulls":4},"Pollutants"]
[{"$nulls":4},"Chemical elements"]
[{"$nulls":4},"Inorganic compounds"]
[{"$nulls":4},"Medical care"]
[{"$nulls":4},"Environment and Public Health"]
[{"$nulls":4},"Air Pollution, Indoor"]
[{"$nulls":4},"Public Health"]
[{"$nulls":4},"Air Pollution"]
[{"$nulls":4},"Air Pollutants, Radioactive"]
[{"$nulls":4},"Noble Gases"]
[{"$nulls":4},"Air Pollutants"]
[{"$nulls":4},"Radioactive Pollutants"]
[{"$nulls":4},"Elements, Radioactive"]
[{"$nulls":4},"Complex Mixtures"]
[{"$nulls":4},"Environmental Pollutants"]
[{"$nulls":4},"Environmental Pollution"]
[{"$nulls":4},"Elements"]
[{"$nulls":4},"Chemical Actions and Uses"]
[{"$nulls":4},"Delivery of Health Care"]
[{"$nulls":4},"Patient Care"]
[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","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references."]
[null,null,"Nota di contenuto",null,"Cover; Title; Copyright; Contents; Acknowledgements; Contributors / participants; Preface; Executive summary; Abbreviations; Glossary; Introduction; 1. Health effects of radon; 2. Radon measurements; 3. Radon prevention and mitigation; 4. Cost-effectiveness of radon control; 5. Radon risk communication"]
[null,null,null,"Sommario/riassunto","\"\"The WHO Handbook on Indoor Radon\"\" is a key product of the WHO International Radon Project, which was launched in 2005. The \"\"Handbook\"\" focuses on residential radon exposure from a public health point of view and provides detailed recommendations on reducing health risks from radon and sound policy options for preventing and mitigating radon exposure. The material in the \"\"Handbook\"\" reflects the epidemiological evidence that indoor radon exposure is responsible for a substantial number of lung cancers in the general population. The material is organized into six chapters, each introduced b"]