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Other Exceptions to Taxable Distributions and Taxable Terminations
Family Pot Trusts and Limited Powers of Appointment
adjusted gross estate adjusted taxable aggregate appointment trust assets attaining age 21 benefit Chapter 13 tax Chapter 13 transfer child's issue clause cross-remainder trusts death taxes deceased child decedent deemed transferor deemed transferor's adjusted deemed transferor's death deemed transferor's estate equal estate plans estate tax orphan's example fair market value federal estate tax future interest generation-skipping tax generation-skipping transfer occurring generation-skipping transfer tax generation-skipping trust gift tax Gifts to Minors grandchild's exclusion portion increased marital deduction interest or power Internal Revenue Code June 11 lifetime maximum Minors Act Optional Addition Orphan's Bequest Orphan's Power parent power of appointment present interest property passing qualified minors reduced retained in trust right of representation satisfy this amount separate trusts settlor skipping transfer spouse's subject to Chapter Supp surviving spouse tax orphan's exclusion Tax Reform Act taxable distribution taxable estate tentative tax testator's grandchildren then-living tion unified credit younger generation beneficiary