WESTLAW (Information retrieval system)
Full text of the treatise Generation-skipping transfer tax, which provides techniques on how to allocate the generation-skipping transfer (GST) tax exemption; establish trusts with either zero or one inclusion ratio; use the GST tax exemption with qualified domestic trusts; use the GST tax exemption with S corporation stock; and use life insurance trusts, qualified terminable interest property (QTIP) trusts, and estate-freeze recapitalizations.
Database includes most recent edition only. Authors: Harrington Plaine and Zaritsky.
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Source of Description
Description based on electronic file, viewed June 8, 2013.