Using Trusts in Estate Planning--2d |
Contents
Estate and Gift Taxation | 7 |
Irrevocable Trusts | 17 |
Revocable Trusts | 37 |
Copyright | |
5 other sections not shown
Common terms and phrases
adjusted gross income allowed amended annuity or unitrust annuity trust assets Bank of America benefit capital gains CHARITABLE TRUSTS contemplation of death corporate Court decedent decedent's discretion discretionary power discretionary sprinkling trust distributed elective share EPTL estate tax exclusion Executor exempt exercise ficiaries fiduciary funds gift in contemplation gift tax paid grantor gross income Henry Cassorte Smith income beneficiaries income interest income tax inter vivos trust Internal Revenue Service investment IRC Sec irrevocable trust liability lifetime Lisk Wyckoff marital deduction minor October 9 ordinary income pay out principal payable payment Permit Trustee persons power of appointment power to accumulate Practising Law Institute problems provisions qualify Regs retain revocable Settlor or spouse Stats substantial restriction successor surviving spouse tax consequences tax returns tax savings taxable taxpayer testamentary tion transferred to trust trust created hereunder trust instrument Trustee's Valuation York