Download or read book Disclaimers in Estate Planning written by Ronald A. Brand and published by . This book was released on 1990 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Disclaimers in Estate Planning written by Christopher P. Cline and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Disclaimers are governed by both state and federal law. Section 2518 introduced the term "qualified disclaimer" for federal transfer tax purposes, but has little impact on the state law, and does not apply to pre-1977 disclaimers. This concise guide explains the Uniform Acts involved and the specific issues raised by Section 2518 in order to create the best strategies and techniques for effectively utilizing disclaimers. Topics include transfer tax uses; planning with generation-skipping transfers; income tax planning and creditor avoidance; and much more.

Download or read book The Practical Use of Disclaimers written by Cyrus W. Grandy and published by . This book was released on 1981 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Probate Law Section Presents The Use of Disclaimers in Estate Planning written by Massachusetts Bar Association. Probate Law Section and published by . This book was released on 1988* with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Disclaimers in Estate Planning written by Matthew R. Hillery and published by . This book was released on 2013 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Qualified Disclaimer Other Opportunities for Post Mortem Estate Planning written by and published by . This book was released on 2000 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Estate Planning written by Martin B. Dickinson and published by . This book was released on 1976* with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Secrets of Great Estate Planning written by Brenda Geiger and published by . This book was released on 2016-04 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Lawyer s Guide to Estate Planning written by L. Rush Hunt and published by American Bar Association. This book was released on 2004 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an introduction to the basics of estate planning and will make this area of the law more accessible to the nonspecialist.

Download or read book Renunciations of Disclaimers an Emerging Post mortem Estate Planning Tool written by Lucian L. Morrison and published by . This book was released on 1971 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Recent Developments Create Planning Opportunities for Disclaimers of Nonprobate Property written by Reed W. Easton and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Planning for federal gift and estate taxes may involve the use of disclaimers of property. A disclaimer can be defined as an irrevocable gratuitous refusal to accept the ownership of property passing either by lifetime gift, bequest at death or by operation of law as with joint tenancy with right of survivorship or payment on death. A disclaimer must generally be affected before the disclaiming person has accepted any of the benefits from the transferred interest. ("Non-Acceptance Test") The IRS in a number of recent rulings has taken what some may say is a very flexible position in circumstances where a surviving spouse has inadvertently or due to need accepted a benefit from joint assets or other assets that pass outside of the will such as life insurance proceeds, pension or IRA account benefits prior to the effective date of a disclaimer. The result is that many otherwise failed estate plans focused on doubling the size of the available tax exemption for a married couple may have been arguably resurrected. As discussed in this article the IRS in a number of recent private letter rulings and a very significant public revenue ruling involving an IRA account has arguably increased the non probate property subject to disclaimer by not construing the Non-Acceptance Test quite so literally.

Download or read book A Parent s Guide to Gifted Children written by James T. Webb and published by Great Potential Press, Inc.. This book was released on 2007 with total page 824 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practical guidance in key areas of concern for parents, such as peer relations, siblings, motivation and underachievement, discipline, intensity and stress, depression, education planning, and finding professional help.

Download or read book The Perils of Ignoring the Disclaimer written by John J. Roche and published by . This book was released on 1992 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An Estate Planner s Guide to Qualified Retirement Plan Benefits written by Louis A. Mezzullo and published by American Bar Association. This book was released on 2007 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written for the non-ERISA specialist, this practical guide provides expert advice on how to structure benefits from qualified retirement plans and IRAs. Incorporating significant changes made by the Pension Protection Act of 2006 and the final regulations regarding the required minimum distribution rules, it clarifies distribution options, summarizes the rules of defined benefit and defined contribution plans, discusses tax rules, regulations, and penalties, and highlights the dangers of some traditional estate planning techniques. Includes appendices on CD-ROM.

Download or read book Manning on Estate Planning written by Jerome A. Manning and published by . This book was released on 2004 with total page 874 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by practitioners with more than 75 years of combined planning experience, Manning on Estate Planning has long been the planning tool of choice for seasoned professionals who want sound advice on how to craft flexible, individualized estate plans that help clients reach tax and non-tax goals.

Download or read book Wills Trusts and Estates written by Reid Kress Weisbord and published by Aspen Publishing. This book was released on 2024 with total page 736 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This Trusts and Estates casebook provides the fundamentals in an accessible and straightforward manner. Designed with particular attention toward new professors and those looking for a shorter book that covers all the crucial aspects of trusts and estates practice"--

Download or read book Fundamentals of Estate Planning written by Constance J. Fontaine and published by . This book was released on 1997 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: