Trust decanting :: state law and federal tax considerations /: William R. Culp, Jr., Esq., Culp, Elliott &amp; Carpenter, P.L.L.C., Charlotte, North Carolina, Briani Bennett Mellen, Esq., Culp, Elliott &amp; Carpenter, P.L.L.C., Charlotte, North Carolina.

Culp, William R.,; Bennett Mellen, Briani,; Tax Management Inc.,; Bloomberg Tax &amp; Accounting,

Trust decanting : state law and federal tax considerations / William R. Culp, Jr., Esq., Culp, Elliott & Carpenter, P.L.L.C., Charlotte, North Carolina, Briani Bennett Mellen, Esq., Culp, Elliott & Carpenter, P.L.L.C., Charlotte, North Carolina.

Culp, William R., Jr., 1953- author.; Bennett Mellen, Briani, author.; Tax Management Inc., issuing body.; Bloomberg Tax & Accounting, issuing body.

2012

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Author

Culp, William R., Jr., 1953- author.

Title

Trust decanting : state law and federal tax considerations / William R. Culp, Jr., Esq., Culp, Elliott & Carpenter, P.L.L.C., Charlotte, North Carolina, Briani Bennett Mellen, Esq., Culp, Elliott & Carpenter, P.L.L.C., Charlotte, North Carolina.

Added Author

Bennett Mellen, Briani, author.

Added Corporate Author

Tax Management Inc., issuing body.
Bloomberg Tax & Accounting, issuing body.

Imprint

Arlington, VA : Tax Management Inc., [2012]-
[Arlington, Va.] : Bloomberg Tax & Accounting

Description

1 online resource.

Frequency

Updated irregularly

Series

Tax management portfolios ; 871-2nd.

Formatted Contents Note

Detailed Analysis. Introduction
Decanting under common law
State decanting statutes
Tax treatment of decanting
Fiduciary, ethical, and practical considerations
Comparison to trust modifications, mergers, or divisions
Planning opportunities
Working papers

Summary

" ... discusses the distribution of trust property further in trust pursuant to a trustee's power to distribute property to trust beneficiaries, commonly referred to as trust decanting."

Bibliography, etc. Note

Includes bibliographical references.

Source of Description

Description based on contents viewed on May 24, 2021; title from description page.

Location

www

Available in Other Form

Print version: Culp, William R., Jr., 1953- Trust decanting. Arlington, VA : Bureau of National Affairs, [2020]-

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Alternate Title

BNA Premier package.