Download or read book Estate Planning After the 1997 Tax Act written by Martin M. Shenkman and published by John Wiley & Sons. This book was released on 1998-01-05 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive first look at the new Tax Act changes in estate planning. Among the myriad changes in the 1997 Tax Relief Act—the most sweeping tax reform agenda in years—are a significant number that affect estate planning. This concise, easy-to-follow book examines and evaluates all these revisions, providing in-depth explanations of exactly what they are, how they'll impact your planning goals, and—perhaps most importantly—how to capitalize on them. In addition to the increase in the Unified Credit (Exclusion), Estate Planning after the 1997 Tax Act brings you the very latest on capital gains, marital bequests, IRAs, planning for certain trusts, leasing of specially valued property, and other new rules that apply directly—and indirectly—to estate planning. Along with practical planning tips and techniques, helpful sample clauses, and invaluable advice, here's where you'll find essential information on: Family and closely held businesses—valuation, redemption, sales of stock, distribution of property, estate tax deferral benefits Gift planning—education and tuition breaks, gift-appreciated assets, effects of prior-made gifts on the estate tax return Retirement assets—repeal of excise tax, phaseout of IRA deductions, Roth IRAs, funding credit shelter trusts with pension assets Estate planning for real estate—exclusion on home sale gain, conservation easements, Qualified Personal Residence Trusts The Generation Skipping Transfer (GST) tax—changes to the deceased parent's exemption, indexing the GST exemption. Authoritative and accessible, this is an indispensable resource for anyone looking to understand—and benefit from—the ways in which the new tax law changes estate planning.
Download or read book The Taxpayer Relief Act of 1997 written by Institute of Continuing Legal Education (Mich.) and published by . This book was released on 1997 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Estate Planning After the New Tax Law written by Robert F. Klueger and published by Xlibris Corporation. This book was released on 2011-08-29 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Impact of the 1997 Tax Act on Estate Planning Administration and Drafting written by and published by . This book was released on 1997 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Estate Planning After the Taxpayer Relief Act of 1997 written by Stanley M. Johanson and published by . This book was released on 1998 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Estate Planning Strategies After Estate Tax Reform written by Charles D. Fox and published by . This book was released on 2001 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book is intended to be the concise, practical reference on the implications of the recently enacted phase-out and deferred repeal of the estate and GST taxes, and the modifications to the gift tax, for all financial aid professionals, whether they are attorneys, accountants, fiduciaries, insurance agents, family office managers, or other professionals active in the estate planning field. The book summarizes the key components of the Economic Growth and Tax Relief Reconciliation Act of 2001 relating to estate planning ... the text explains how the law works, what planning opportunities and strategies will be available for clients and customers, and what planning techniques are rendered unnecessary by the new legislation ... [it] also examines areas in which the new legislation is unclear ... [and] provides samples of new or revised forms."--Preface.
Download or read book The Estate Plan Book and the Taxpayer Relief Act of 1997 written by William S. Moore and published by Amer Inst for Economic Research. This book was released on 1997-12-01 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Estate Planning Under the New Tax Act written by Jerry A. Kasner and published by . This book was released on 1997 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Living Trusts written by Doug H. Moy and published by John Wiley & Sons. This book was released on 1998-07-24 with total page 452 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of revocable living trusts nationwide has skyrocketed. Doug Moy cuts through the technical complexity inherent in this estate planning tool, and explains in straightforward language all the practical information necessary to operate and fund living trusts.
Download or read book Estate Planning After the Reagan Tax Cut written by Peter E. Lippett and published by . This book was released on 1982 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Sophisticated Estate Planning After the Tax Reform Act of 1986 written by and published by . This book was released on 1986 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work informs lawyers about provsions from the Tax Reform Act of 1986 that affect the way they counsel clients on their estates. It includes discussions of planning without deductions, new taxes on trusts and estates, the use of subchapter S corporations and personal holding companies, and the new generation-skipping transfer tax.
Download or read book Tax and Trusts Easiguide 1996 written by M. A. Kourie and published by Butterworth-Heinemann. This book was released on 1997-01-01 with total page 590 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Download or read book The Power of Charitable Remainder Trusts in Estate Planning written by Bill S. Wolfkiel and published by . This book was released on 2000 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation and Estate Planning written by Maurice C. Cullity and published by Agincourt, Ont. : Carswell Legal Publications. This book was released on 1984 with total page 808 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The New Book of Trusts written by Stephan R. Leimberg and published by . This book was released on 1997 with total page 541 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Taxpayer Relief Act Estate Planning and Resource Mobility in U S Agriculture written by David Hennessy and published by . This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Agricultural resources tend to be owned by individuals in the later stages of their economic life. If older agricultural resource owners tend to use resources less productively than younger owners, then much of the resource base in agriculture may be inefficiently employed. This article argues that U.S. capital taxation laws may be partly responsible for resource immobility. Capital gains taxation tends to reduce resource mobility, as does the family business estate tax exemption. The 1997 Taxpayer Relief Act could exacerbate the immobility problem.
