1981 Tax Revision Act: Estate and Business Planning

Front Cover
Indiana Continuing Legal Education Forum, 1981 - Estate planning
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Contents

SECTION I
I-1
RETIREMENT PLAN CHANGES UNDER ERTA George P Adinamis
I-24
Valuation
IR-1
Requirements Which Must Be Met In Order to Have Qualified
N-11
Special Lien 11132
11-132
Effect on Irrevocable Trusts 111 30
11-149
DRAFTING MARITAL DEDUCTION WILL AND TRUST CLAUSES
11-161
Review of Marital Deduction Planning Prior to ERTA 81 IV3
IE-3
Information Returns VII12
VE-126
General Comments IX4
IG-4
Alternative Strategies to Traditional Gratuitous Lifetime
IG-49
Conclusion IX69
IG-69
Introduction
X-1
Planning Considerations X16
X-16
Deductions 122
XG-1
B Background X121
XG-21

Introduction IV19
IE-23
Application to Estate of Specific Sizes IV31
IE-35
Requirements for Special Tax Treatment
V-3
SUBCHAPTER S AMENDMENTS MADE BY THE ECONOMIC RECOVERY
V-11
UNITED STATES REAL ESTATE INVESTMENTS BY FOREIGN
V-21
Tax Court Filing Fees VII11
VE-1
United States Federal Income Taxation of Nonresident Aliens
VE-6
United States Estate and Gift Taxation of Foreign Persons V113
VE-13
Tax Planning Alternatives Prior to Passage of FIRPTA V118
VE-19
A Technical Analysis of Section 897 VI35
VE-35
Foreign Investment Reporting Requirements V154
VE-54
Footnotes V164
VE-65
INSTALLMENT PAYMENT OF ESTATE TAX H B Hartley
VE-107
Two New Exceptions to the Terminable Interest
VE-117
XI36
XG-37
Terminable Interests PreERTA XII7
XG-49
Tax Savings Can Be Substantial XI1114
14
USING JOINTLY OWNED PROPERTY IN ESTATE PLANNING
25
Contributions 125
27
Changes Made by the 1981 Act XIV14
37
SECTION XV
59
E Employee Covered by an EmployerSponsored IRA
XT-1
SECTION II
XT-2
Introduction I1l
XT-19
Deferral Terms XV20
XT-20
Planning Considerations for 6166 XV33
XT-33
Definitions of Four Significant Terms 116
11
Voluntary Contributions to Qualified Employer Plans ERTA
20

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