Wills, Trusts, and Estates: Including Taxation and Future InterestsProvides an overview of federal gift, estate, and generation-skipping transfer tax laws for the law student or practitioner. Grantor trust rules affecting the wealth disposition process is also addressed. Other subjects include intestacy, succession, power of disposition limits, transfer requirements, revocation, extrinsic evidence, incapacity, and undue influence. Examines trusts and their alternatives, changes in will execution, and problems of construction in future interests. Overviews the Federal Transfer Tax laws relating to estates and trusts, deductions in computing taxable estates, asset valuation, and credits. Generally, emphasis is placed on the Uniform Probate Code throughout the text. |
Contents
Terminology and Choice of Law | 1 |
Intestate Succession | 46 |
4 | 63 |
Copyright | |
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administration adopted allowed apply assets attorney Bank beneficiary BGB German Civil Cal.Prob.Code Cal.Rptr Cal.Rptr.2d charitable child choice of law claim Codice Civile art comm community property Conflict of Laws constructive trust construed contract creditors death decedent decedent's deed devise disclaimer distribution divorce domicile donee's donor elective share Estate Planning estate tax executed executor exercise fiduciary German Civil Code gift tax gross estate heirs illus included income inherit instrument intent interest intestacy invalid investment issue joint tenancy land lawyer marriage Matter of Estate ment Ohio parents personal representative presumption pretermitted heir Prob.Code Property Dona Property Donative Transfers remainder Restatement of Property revoke Rule against Perpetuities Second Section settlor spendthrift spendthrift trust spouse's statute supra note testamentary testator's Third tion tive Transfers trust instrument trustee's undue influence Unif.Trust Code Uniform Probate Code Uniform Statutory vested wife