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Can you trust your trust? : : what you need to know about the advantages and disadvantages of trusts and trust compliance issues / / Seymour Goldberg, CPA, MBA, JD
Can you trust your trust? : : what you need to know about the advantages and disadvantages of trusts and trust compliance issues / / Seymour Goldberg, CPA, MBA, JD
Autore Goldberg Seymour
Pubbl/distr/stampa Chicago, Illinois : , : American Bar Association, , [2014]
Descrizione fisica 1 online resource (126 p.)
Disciplina 346.73
Soggetto topico Trusts and trustees - United States
ISBN 1-62722-710-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Trustee headaches in general -- Changing trust laws -- The trustee and state trust laws -- What you should know about trusts -- Trustee liability issues -- The TAI task force -- Conflicts of interest -- What's the big deal about trusts and trust administration? -- Why trusts are difficult to administer -- Multiple trustees -- Rights of trustees to compensation -- Right of trustee to reimbursement of expenses -- Remedies for breach of trust -- Statute of limitations -- Estate tax issues -- Fiduciary income tax returns -- Unitrust -- Estate planning and professional liability -- Life insurance and estate tax issues -- Irrevocable life insurance trusts and estate planning -- Living trusts scams -- IRAs payable to non-QTIP IRA trusts -- Disclosure issues and IRA trusts -- Application of the Uniform Principal and Income Act rules in New York State -- Some examples of the trust accounting rules in New York State.
Record Nr. UNINA-9910671415703321
Goldberg Seymour  
Chicago, Illinois : , : American Bar Association, , [2014]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Fundamentals of trust accounting income and principal rules under the revised New York State laws / / Seymour Goldberg, CPA, MBA, JD
Fundamentals of trust accounting income and principal rules under the revised New York State laws / / Seymour Goldberg, CPA, MBA, JD
Autore Goldberg Seymour
Pubbl/distr/stampa American Bar Association
Disciplina 346.74705/9
Soggetto topico Trusts and trustees - Accounting - Law and legislation - New York (State)
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910671147203321
Goldberg Seymour  
American Bar Association
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Inherited IRAs : what every practitioner must know / / Seymour Goldberg, CPA, MBA, JD
Inherited IRAs : what every practitioner must know / / Seymour Goldberg, CPA, MBA, JD
Autore Goldberg Seymour
Pubbl/distr/stampa Chicago, Illinois : , : American Bar Association, , 2017
Descrizione fisica 1 online resource (iv, 187 pages) : illustrations
Disciplina 343.7305233
Soggetto topico Individual retirement accounts - Law and legislation - United States
ISBN 1-63425-736-7
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910671994603321
Goldberg Seymour  
Chicago, Illinois : , : American Bar Association, , 2017
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
IRA Guide to IRS Compliance Issues [[electronic resource] ] : Including IRA Trust Violations
IRA Guide to IRS Compliance Issues [[electronic resource] ] : Including IRA Trust Violations
Autore Goldberg Seymour
Pubbl/distr/stampa Lanham, : American Bar Association, 2014
Descrizione fisica 1 online resource (264 p.)
Disciplina 343.7305/233
Soggetto topico Individual retirement accounts -- Law and legislation -- United States
Individual retirement accounts -- Taxation -- Law and legislation -- United States
Tax auditing -- United States
United States. Internal Revenue Service
Individual retirement accounts - Taxation - Law and legislation - United States
Individual retirement accounts - Law and legislation - United States
Tax auditing - United States
Law - U.S
Law, Politics & Government
Public Finance Laws - U.S
ISBN 1-61438-852-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; Title; Copyright; About the Author; Introduction; Overview of the IRS Enforcement Program Involving IRA Issues; IRS Audits of Individual Retirement Accounts; IRS Form 5329; Statute of Limitations Involving IRA Penalties; Personal Liability of the Fiduciary for Debts to the U.S. Government; IRS Levy on IRA to Satisfy Federal Tax Debts; Early Distribution Penalty Violation; Waiver of Required Minimum Distribution Penalty; Examples Involving Required Minimum Distribution Penalties; Important IRA Distribution Tax Trap to Know About; Excess Contributions
Correction of Excess Contribution by Legal Representative of Estate of DeceasedViolations of the Rollover Rules by Non-Spouse Beneficiary When an Inherited IRA Is Involved; Estate Planning Letter Involving an IRA Owner of a Traditional IRA Who Died Survived by Multiple Non-Spouse Beneficiaries; Letter Ruling 200620025; IRAs Payable to Non-QTIP IRA Trusts; Disclosure Issues and IRA Trusts; IRA Trust Instructions; Loss of Creditor Rights Protection of Decedent's IRA in State Court; Use of Separate Irrevocable Spendthrift Trust as Beneficiary of an Inherited IRA for Asset Protection Purposes
Executive Summary: Asset Protection for Inherited IRAsAppendix A; Table I; Table II; Appendix B; IRA Trust Checklist; Letter Ruling 200809042; Letter Ruling 201128036; Revenue Ruling 2006-26; Sample IRA Designation of Beneficiary Form for Single IRA Trust; Sample IRA Designation of Beneficiary Form for Multiple IRA Trusts; Don't Be Blind-Sided by Default IRA Beneficiary Forms; Letter Ruling 199936052; Power of Attorney Issues
Altri titoli varianti IRA Guide to IRS Compliance Issues
Record Nr. UNINA-9910672248203321
Goldberg Seymour  
Lanham, : American Bar Association, 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui