J. K. Lasser's 53 New Plans for Saving Estate and Gift Taxes |
Contents
Some estate planning fundamentals | 1 |
Savings bank trusts | 23 |
Benefit from a shortterm trust for your child | 29 |
Copyright | |
27 other sections not shown
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Common terms and phrases
adjusted gross estate adopted child amount assets bequest charitable contribution charity Class B Brother clause community property corporation CREDIT ESTATE TAX custodian death taxes decedent estate planning ESTATE TAX CREDIT ESTATE TAX NONRESIDENT ESTATE TAX Yes excess over exemption executor exemption Class EXEMPTION None Yes Exemption on excess Federal estate tax foundation funds gift tax give guardian incident of ownership income tax INHERITANCE TAXES Range insurance policy Internal Revenue Code Lineal ancestor lineal descendant lineal issue marital deduction NONRESIDENT EXEMPTION Full paid payable payments person Planner Planner's death Planner's estate power of appointment preferred stock principal provides qualify Range of rates rates Exemption REGULAR ESTATE TAX Section 306 securities share sister stepchild surviving spouse tax consequences TAX CREDIT ESTATE TAX None CREDIT TAX NONRESIDENT EXEMPTION TAX Yes NONRESIDENT taxable estate taxfree tion transfer trust trust instrument wife or widow wife's Yes NONRESIDENT EXEMPTION Yes Proportional