The Best of Trusts and Estates: Estate PlanningJulian S. Bush, P. Philip Lacovara, Edward S. Schlesinger |
Contents
TO THE READERPURPOSE AND PATTERN | 1 |
ARE YOUR HEIRS WILLCONDITIONED? | 22 |
MODUS OPERANDI ET VIVENDI FOR ESTATE PLANNING TEAM | 42 |
Copyright | |
53 other sections not shown
Other editions - View all
Common terms and phrases
accumulated administration agreement amount annuity apply assets bank basis beneficiary benefit bequest capital gains cash charitable client Comm corpus court death decedent decedent's determined disclaimer distribution dividend donor effect estate owner estate planning estate tax purposes estate tax values executor exercise federal estate tax fiduciary formula clause fraction funds gift tax grantor gross estate held income tax inheritance tax inter vivos inter vivos trust interest Internal Revenue Code investment lawyer liability Living Trust maximum marital deduction non-grantor paid payable payment pecuniary formula person power of appointment preferred stock principal probate problem purchase qualify residuary estate residue result rule settlor short term trust sprinkling trust statute stockholders Supp surviving spouse tax return tax savings taxable taxpayer testamentary trust tion transfer trust income trust instrument Trust Law trust officer TRUSTS AND ESTATES valuation widow wife York