What people are saying - Write a review
We haven't found any reviews in the usual places.
WHAT IS THE SUPERTRUST
HOW TO MAKE THE IRREVOCABLE
SPLIT DOLLAR LIFE INSURANCE
3 other sections not shown
adjusted taxable gift AFTR amount annual exclusion annual gift tax apply assets assuming bank borrowing Chapter child client client's estate Code community property Crummey beneficiaries Crummey provision death proceeds decedent demand dispositive provisions employee estate tax savings exercise federal estate tax funds future interest gift tax exclusion gift tax purposes grantor's death grantor's spouse Grantor's wife gross estate guardian husband incident of ownership included income tax insurance policy insurance portfolio insurance proceeds interest deduction Internal Revenue Service invasion power irrevocable insurance trust irrevocable life insurance irrevocable trust lapsed powers legal guardian loan maximum marital deduction minor owner pay the premium person power of appointment premium payments Private Letter Ruling purchase Rand Rand's estate residuary estate Revenue Ruling revocable situation special power split dollar arrangement split ownership subsequent death substantial SuperTrust surance Tax Court taxable estate term insurance tion transfer trust instrument whole life insurance