Flexible trusts and estates for uncertain times / Jerold I. Horn.
2021
KF730 .H67 2021 (Mapit)
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Details
Title
Flexible trusts and estates for uncertain times / Jerold I. Horn.
Added Corporate Author
Edition
7th edition.
Imprint
Chicago, Illinois : American Bar Association, [2021]
Copyright
©2021
Description
xliii, 1082 pages : forms ; 26 cm
Formatted Contents Note
The real attraction of bypass trusts
The building blocks for payments to beneficiaries
Use of exemptions
Increase of basis
Dispositive configurations
Allocation of death costs
Special dispositive provisions
Different interests and powers but equal values for different children : allocations, advancements, charges, control devices, mergers, mixing bowls, and options
Special dispositive provisions for gifts during incapacity
Severances of trusts into GST exempt, GST nonexempt, and other portions
Special dispositive provisions miscellaneous
Avoiding and attracting grantor-trust treatment
Accommodation of Code Section 2032A assets
Accommodation of S Corporation stock
Accommodation of qualified plans and IRA interests
Inter vivos marital dispositions
Integration of exempt and nonexempt dispositions
Perpetuities and power-of-appointment issues : the Delaware tax trap, savings clauses, and special administration of appointed assets
Irrevocable life insurance trusts
Trust management
Table of forms.
The building blocks for payments to beneficiaries
Use of exemptions
Increase of basis
Dispositive configurations
Allocation of death costs
Special dispositive provisions
Different interests and powers but equal values for different children : allocations, advancements, charges, control devices, mergers, mixing bowls, and options
Special dispositive provisions for gifts during incapacity
Severances of trusts into GST exempt, GST nonexempt, and other portions
Special dispositive provisions miscellaneous
Avoiding and attracting grantor-trust treatment
Accommodation of Code Section 2032A assets
Accommodation of S Corporation stock
Accommodation of qualified plans and IRA interests
Inter vivos marital dispositions
Integration of exempt and nonexempt dispositions
Perpetuities and power-of-appointment issues : the Delaware tax trap, savings clauses, and special administration of appointed assets
Irrevocable life insurance trusts
Trust management
Table of forms.
Summary
"The seventh edition confronts continued and, indeed, increased instability. The new instability follows a relatively short lull after a period of unprecedented instability, including, since 2001, increases in exemptions, reductions in rates, the repeal and restoration of the estate tax and the generation-skipping tax, the installation of a system of portability of the unused portion of the estate tax exemption of a predeceasing spouse, the advocacy by leading politicians of repeal of the taxes and, by others, of drastic increases in the taxes and the enactment of wealth taxes, and, probably most importantly, of a worldwide plague against which individuals, groups and even nations were unable to protect themselves"-- Provided by publisher.
Note
Includes index.
Includes errata sheet (front free endpaper).
Includes errata sheet (front free endpaper).
Other Editions
Revision of: Horn, Jerold I., 1941- Flexible trusts and estates for uncertain times. 6th edition. Chicago, Illinois : American Bar Association, [2017]
Available in Other Form
Call Number
KF730 .H67 2021
Language
English
ISBN
9781641058247 (paperback)
1641058242 (paperback)
9781641058254 (epub)
1641058242 (paperback)
9781641058254 (epub)
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