" ... presents a detailed study of the marital deduction under the federal wealth transfer tax laws. It analyzes practical and tax advantages of using the marital deduction (as well as its potential pitfalls), including issues raised in planning, qualification, funding, and administering a marital bequest."
Formerly published in Washington, D.C., 2004-2007. Title from title screen (viewed Aug. 21, 2013).
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Basic marital deduction planning Planning and drafting for larger estates Specialized situations that affect proper size of marital bequests Qualification requirements Forms of dispositions Selecting and drafting marital deduction trusts Funding marital deduction transfers Planning in contemplation of divorce Planning in contemplation of marriage Ethics considerations Planning for unmarried cohabitants Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.