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USE OF TRUSTS IN ESTATE PLANNING
Irrevocable Life Insurance Trusts
Gifts of Life Insurance in Trust Versus
30 other sections not shown
9th Cir accumulated additional aff'd age 2l allowed annual exclusion apply benefit calendar capital gains child ciary Comm'r corporation corpus Crummey clause death taxes decedent deemed disclaimer discretion distribution donor election exemption exercise extent federal estate tax fiduciary funds future interest gift tax grantor gross estate guardian hereunder included income beneficiary income interest income tax income tax purposes income trust independent trustee insurance trust insured's Internal Revenue Code investment irrevocable trust lapse lead trust legal obligation limited loan marital bequest marital deduction noncharitable beneficiary ordinary income owner paid paragraph parent payable payment person power of appointment premiums present interest principal Private Letter Ruling provisions qualify Rev Rul Revenue Ruling settlor share short term trust skipping tax Special Trustee surviving spouse tax consequences Tax Reform Act taxable estate tion transfer Treas treated trust assets trust estate trust income trust instrument