Download or read book Estate Planning and Drafting written by JEFFREY N. PENNELL and published by West Academic Publishing. This book was released on 2020-10-22 with total page 817 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated through August 1, 2020, the third edition of Pennell's Estate Planning and Drafting focuses on every-day planning for "middle-rich" clients. For example: Traditional planning for couples who may not have as much wealth as double the basic exclusion amount but who anticipate that the exclusion amount may decline in the future. They must consider whether to qualify 100% of the estate of the first to die for the marital deduction (and defer all taxes), or instead to shelter the unified credit of the first to die in a nonmarital trust. In either case they also need to decide whether to elect portability for any unused exclusion amount. A sharper focus on family trust planning for clients with enough wealth to worry about protecting their beneficiaries (and wealth) but for whom sophisticated tax-minimization techniques are not needed. A new brief explanation of Code Chapter 14 illustrates its application but notes that most middle-rich clients will not stumble into estate freezing techniques. The coverage of retirement benefits is updated to reflect the SECURE Act changes to the required-minimum-distribution rules, and elimination of most stretch-payout planning. The chapter on charitable giving is streamlined and simplified in recognition that most middle-rich clients do not make extensive use of private foundations or split-interest trusts. Information about postmortem planning and fiduciary administration stresses state and federal income taxation and state death taxation in situations that do not trigger federal wealth transfer taxation. The text explains essential tax fundamentals that inform traditional techniques (e.g. Crummey powers), without overemphasis on the tax-oriented practices that led to their original adoption. There are over 100 pages of annotated forms illustrating basic planning documents, including a pour over will, self-trusteed declaration of trust, irrevocable life insurance trust, family and marital deduction trusts, and a third-party special needs trust.

Download or read book Income Taxation of Estates and Trusts written by Arthur M. Michaelson and published by . This book was released on 1978 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revised edition of monograph on the taxation of income of estates and trusts.

Download or read book Income Taxation of Trusts and Estates written by Alan S. Acker and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.

Download or read book The Rule Against Perpetuities written by John Chipman Gray and published by . This book was released on 1886 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Options to Improve Tax Compliance and Reform Tax Expenditures written by United States. Congress. Joint Committee on Taxation and published by Joint Committee on Taxation. This book was released on 2005 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: Describes proposals to to reduce the size of the Federal tax gap by curtaling tax shelters, closing unintended loopholes, addressing other areas of noncompliance with current tax law, and reforming certain areas of tax expenditures.

Download or read book Land Law and Islam written by Hilary Lim and published by Zed Books Ltd.. This book was released on 2013-07-18 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this pioneering work Siraj Sait and Hilary Lim address Islamic property and land rights, drawing on a range of socio-historical, classical and contemporary resources. They address the significance of Islamic theories of property and Islamic land tenure regimes on the 'webs of tenure' prevalent in the Muslim societies. They consider the possibility of using Islamic legal and human rights systems for the development of inclusive, pro-poor approaches to land rights. They also focus on Muslim women's rights to property and inheritance systems. Engaging with institutions such as the Islamic endowment (waqf) and principles of Islamic microfinance, they test the workability of 'authentic' Islamic proposals. Located in human rights as well as Islamic debates, this study offers a well researched and constructive appraisal of property and land rights in the Muslim world.

Download or read book State Income Taxation of Trusts written by Richard W. Nenno and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "Managing state income tax liability is a critical aspect of planning and administering a trust. If done properly, the planner may provide substantial benefits to the beneficiaries. If done poorly, the trust may be subjected to significant cost. Tax Management Portfolio 869, State Income Taxation of Trusts, covers how all 50 states and the District of Columbia tax trust income, how tax often may be avoided, how substantial the potential tax savings are, and why a trustee might be surcharged for failing to take steps to avoid tax"--Portfolio description.

Download or read book Price on Contemporary Estate Planning written by John Richard Price and published by CCH. This book was released on 2008 with total page 1724 pages. Available in PDF, EPUB and Kindle. Book excerpt: A mine of information and expertise packed with valuable practice tips; this is the most current and comprehensive single-volume estate planning resource available. Providing theoretical grounding and a practice-oriented approach, Price shows how to handle the full range of estate planning problems and techniques.

Download or read book Charitable Gifts of Noncash Assets written by Bryan Clontz and published by Createspace Independent Publishing Platform. This book was released on 2017-01-12 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is intended for several audiences: 1. Front line advisors: financial, tax and legal advisors who have clients whose assets go well beyond cash and public securities. 2. Nonprofit gift planners: fundraisers in major gifts, planned gifts, and principal gifts whose donors wish to give assets other than cash. 3. Technical experts: Lawyers, accountants, and back office staff at charities and financial institutions charged with determining how an asset may be used for a philanthropic purpose, or determining whether that asset should be accepted as a gift.

Download or read book Accountants Roles and Responsibilities in Estates and Trusts written by David Glusman and published by CCH. This book was released on 2008 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Estate and Gift Tax Carryover Basis and Generation skipping Trust Provisions and Deductibility of Foreign Convention Expenses written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1977 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Annual Institute on Estate Planning written by and published by . This book was released on 1983 with total page 1268 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book ABA Journal written by and published by . This book was released on 1978-03 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.

Download or read book Fiduciary Duties and Liabilities written by David H. Glusman and published by CCH. This book was released on 2006 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book ABA Journal written by and published by . This book was released on 1969-11 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.

Download or read book Multistate and Multinational Estate Planning 2008 written by Jeffrey A. Schoenblum and published by CCH. This book was released on 2007 with total page 2896 pages. Available in PDF, EPUB and Kindle. Book excerpt: Multistate and Multinational Guide to Estate Planning analyzes the legal aspects of individual wealth transfers across state and national boundaries. In addition, the Guide seeks to develop workable strategies for the attorney involved with a multijurisdictional client. Planning is a central concern of Multistate and Multinational Guide to Estate Planning. The set is divided into six parts. The first is an overview of the topic. Part II is concerned with professional issues, particularly malpractice problems across state and national lines. Part III investigates the ties that influence which law is chosen to resolve legal questions that arise in the multijurisdictional setting. Part IV addresses specific restrictions on testamentary freedom. Part V deals with the intricacies of choice of law involving wills, trusts and estates. Part VI addresses tax matters at the multistate and multinational levels.

Download or read book Legal Information Buyer s Guide and Reference Manual 2005 written by Kendall F. Svengalis and published by . This book was released on 2005-06-15 with total page 732 pages. Available in PDF, EPUB and Kindle. Book excerpt: