Flexible trusts and estates for uncertain times / / Jerold I. Horn
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| Autore: |
Horn Jerold I.
|
| Titolo: |
Flexible trusts and estates for uncertain times / / Jerold I. Horn
|
| Pubblicazione: | Chicago, Illinois : , : American Bar Association, , [2017] |
| ©2017 | |
| Edizione: | Sixth edition. |
| Descrizione fisica: | 1 online resource (876 pages) |
| Disciplina: | 346.73059 |
| Soggetto topico: | Estate planning - United States |
| Trusts and trustees - United States | |
| Note generali: | Includes index. |
| Nota di contenuto: | Introduction -- The real attraction of bypass trusts -- The building blocks for payments to beneficiaries -- Use of exemptions -- Increase of basis -- Dispositive configurations -- Allocation of death costs -- Special dispositive provisions : discountable interests -- Different interests and powers but equal values for different children: allocations, advancements, charges, control devices, mergers, mixing bowls, and options -- Special dispositive provisions for gifts during incapacity -- Severances of trusts into GST exempt, GST nonexempt, and other portions -- Special dispositive provisions miscellaneous -- Avoiding and attracting grantor-trust treatment -- Accomodation of code section 2032A assets -- Accomodation of S corporation stock -- Accomodation of qualified plans and IRA interests -- Inter vivos marital dispositions -- Integration of exempt and nonexempt dispositions -- Perpetuities and power-of-appointment issues : the Delaware tax trap, savings clauses, and special administration of appointed assets -- Trust management. |
| Titolo autorizzato: | Flexible trusts and estates for uncertain times |
| ISBN: | 1-64105-011-X |
| Formato: | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione: | Inglese |
| Record Nr.: | 9910671989003321 |
| Lo trovi qui: | Univ. Federico II |
| Opac: | Controlla la disponibilità qui |