Advanced Estate Planning Techniques: ALI-ABA Course of Study MaterialsAmerican Law Institute-American Bar Association Committee on Continuing Professional Education, 2011 - Estate planning |
Contents
Paul S Lee J D LL M | 5 |
Friday March 25 2011 | 7 |
FORECASTED RESULTS AND PLANNING IMPLICATIONS | 14 |
Copyright | |
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Common terms and phrases
Advanced Estate Planning ALI-ABA Advanced Estate allocation of GST amended annual annuity annuity payments apply attorney back-loaded benefit BRYAN CAVE cash charitable deduction civil union client Code community property couples court created death decedent decedent's distribution domestic partners domestic partnership effective EGTRRA Estate Planning Techniques estate tax federal fiduciary final regulations fund generation-skipping transfer tax gift tax grantor trust status GRAT gross estate GST exemption GST tax inclusion ratio income tax investment issue joint tenancy loan marital million non-grantor original trust Planning & Update power of appointment Private Letter Ruling provides purchasing trust QPRT remainder beneficiaries remainder interest remainder trust result same-sex marriage section 7520 rate settlor Shark-Fin CLAT Skipping Transfer Tax statute surviving spouse tax purposes tax return taxpayer term termination transaction Transfer Tax Planning transferor Treas trust assets trust instrument wealth transfer