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The Importance of Taxes
Testamentary Trusts to Save Estate Taxes
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accumulated agreement amount annual exclusion assets Assume avoid bequest capital gain capital gains tax Chapter charitable gift clause community property computation contemplation of death corporation corpus cost basis court death taxes decedent decedent's desire distribution dividend donor estate at death estate owner estate planning excess executor extent Father federal estate tax federal taxes funds future interest gift in trust given gross estate husband included income beneficiary income tax incur inheritance taxes inter vivos gift invest joint tenancy legatees market value objective obligation option ordinary income outright ownership payable payment policies power of appointment power-of-appointment trust premiums principal proceeds purchase qualify remainder interest remainderman retained revocable trust sell shares specific exemption stockholders substantial surviving spouse survivor tax bracket tax burden tax estate tax law tax rates tax savings taxable estate taxpayer testamentary testamentary trust tion transfer trust law widow wife wife's