Review and Update Estate Planning: ALI-ABA Course of Study MaterialsAmerican Law Institute-American Bar Association Committee on Continuing Professional Education, 1991 - Estate planning - 489 pages |
From inside the book
Results 1-3 of 67
Page 175
... gross estate if the insured made a transfer within three years before his death and the interest transferred , if not transferred , would have been includable in the insured's gross estate under Code section 2042. Code §2035 . See ...
... gross estate if the insured made a transfer within three years before his death and the interest transferred , if not transferred , would have been includable in the insured's gross estate under Code section 2042. Code §2035 . See ...
Page 221
... GROSS ESTATE A donor can choose and structure the gift of a policy on his life with a view to avoiding or minimizing the risk of inclusion of the death proceeds in his gross estate under Code section 2035 . However , the donor often ...
... GROSS ESTATE A donor can choose and structure the gift of a policy on his life with a view to avoiding or minimizing the risk of inclusion of the death proceeds in his gross estate under Code section 2035 . However , the donor often ...
Page 222
... gross estate . 1 . 2 . 3 . If he is uncertain , he can include a gift to the spouse conditioned upon inclusion of the trust in his gross estate . If the irrevocable trust will own any insurance on the life of his spouse ( as could ...
... gross estate . 1 . 2 . 3 . If he is uncertain , he can include a gift to the spouse conditioned upon inclusion of the trust in his gross estate . If the irrevocable trust will own any insurance on the life of his spouse ( as could ...
Contents
How To Exclude Life Insurance from | 171 |
Disclaimers New Developments | 225 |
VII | 249 |
Copyright | |
9 other sections not shown
Common terms and phrases
agreement allocation amount annual exclusion annuity applicable family member apply assets attorney-in-fact benefits buy-sell agreement Commissioner corporation Court credit shelter trust death decedent decedent's declaration determined direct skip disclaimer discount disposition distribution dividends donee's effective estate planning estate tax purposes example excess retirement accumulations executor fiduciary generation-skipping transfer generation-skipping transfer tax gift tax grantor trust gross estate GST exemption Health & Safety Health-Gen included inclusion ratio income beneficiary income tax insured's Internal Revenue Service marital deduction marital trust N.C. Gen partnership payable percent permitted portion power of appointment power of attorney preferred stock principal Private Letter Ruling Prop proposed regulations QSST retained interest right to withdraw rule Safety Code Ann share shareholder Smith-Hurd Supp spouse's Stat surviving spouse T.C. Memo CCH taxable gifts term interest termination transfer tax transferor Treas treated unitrust valuation VFCSCORP.XO West Supp