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Flexible trusts and estates for uncertain times / / Jerold I. Horn
| Flexible trusts and estates for uncertain times / / Jerold I. Horn |
| Autore | Horn Jerold I. |
| Edizione | [Sixth edition.] |
| Pubbl/distr/stampa | Chicago, Illinois : , : American Bar Association, , [2017] |
| Descrizione fisica | 1 online resource (876 pages) |
| Disciplina | 346.73059 |
| Soggetto topico |
Estate planning - United States
Trusts and trustees - United States |
| ISBN | 1-64105-011-X |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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. |
| Record Nr. | UNINA-9910671989003321 |
Horn Jerold I.
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| Chicago, Illinois : , : American Bar Association, , [2017] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Trusts / / by Edward C. Halbach, Jr
| Trusts / / by Edward C. Halbach, Jr |
| Autore | Halbach Edward C. |
| Edizione | [Thirteenth edition.] |
| Pubbl/distr/stampa | Chicago, Illinois : , : Thomson West, , 2008 |
| Descrizione fisica | 1 online resource (446 pages) |
| Disciplina | 346.73059 |
| Collana | Gilbert Law Summaries |
| Soggetto topico |
Trusts and trustees - United States
Trusts and trustees |
| ISBN | 1-63459-179-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910149185603321 |
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Halbach Edward C.
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| Chicago, Illinois : , : Thomson West, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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