Executor's and Trustee's GuideInstitute for Business Planning, 1966 - Estate planning |
Contents
Protection of Property From Personal Shortcomings | 18 |
Immediate Passage of Property to Beneficiary | 24 |
Incentive for Beneficiary | 30 |
19 other sections not shown
Common terms and phrases
accumulated income administration adverse allocate amount apply assets benefit bequest capital gains cash charitable trust ciary claims co-trustee computed corporation corpus court created creditors death charges death taxes decedent decedent's direct discretion distribution domicile donor erty example executor exemption exercise expenses fiduciary filed gift tax give grantor gross estate husband included income beneficiary individual insurance proceeds inter vivos trust interest investment irrevocable lifetime living trust marital deduction ment paid partnership party payable payment period person planning possible pour-over power of appointment problem Regs remainderman retained reversionary revocable trust rule securities settlor share Smith specific surviving spouse tate tax bracket tax return taxable estate taxpayer terminate testamentary testamentary trust testator's tion transfer trust arrangement trust creator trust funds trust income trust instrument trust principal trust property widow wife wife's wishes