|
|
|
|
| LEADER |
00000cam a2200000Mu 4500 |
| 001 |
EBOOKCENTRAL_on1402814320 |
| 003 |
OCoLC |
| 005 |
20240329122006.0 |
| 006 |
m o d |
| 007 |
cr cnu|||||||| |
| 008 |
231021s2019 xx o ||| 0 eng d |
| 040 |
|
|
|a EBLCP
|b eng
|c EBLCP
|d OCLCO
|d OCLCQ
|d REDDC
|d OCLCO
|
| 020 |
|
|
|a 9781641050296
|
| 020 |
|
|
|a 1641050292
|
| 035 |
|
|
|a (OCoLC)1402814320
|
| 050 |
|
4 |
|a KF750
|b .H868 2018
|
| 082 |
0 |
4 |
|a 346.73052
|2 23
|
| 049 |
|
|
|a UAMI
|
| 100 |
1 |
|
|a Hunt, Lara Rae.
|
| 245 |
1 |
2 |
|a A Lawyer's Guide to Estate Planning
|h [electronic resource] :
|b Fundamentals for the Legal Practitioner, Fourth Edition.
|
| 260 |
|
|
|a La Vergne :
|b American Bar Association,
|c 2019.
|
| 300 |
|
|
|a 1 online resource (311 p.)
|
| 500 |
|
|
|a Description based upon print version of record.
|
| 505 |
0 |
|
|a Intro -- Title Page -- Copyright -- Contents -- Preface -- About the Authors -- Acknowledgments -- 1 Beginning the Process -- 1.1 Initial Client Contact -- 1.2 Initial Conference -- 1.21 Client's Side of the Desk -- 1.22 Lawyer's Side of the Desk -- 1.3 Formulating the Estate Plan -- Appendix A -- Family Questionnaire -- Asset Questionnaire -- Appendix B -- Engagement Letter for Individual -- Engagement Letter for Couple -- Additional Terms and Conditions of Client Employment -- Privacy Notice -- Appendix C -- Estate Tax Worksheet -- Appendix D -- Dispositive Checklist -- Appendix E
|
| 505 |
8 |
|
|a Letter of Instructions -- 2 Estate Tax Overview -- 2.1 Introduction -- 2.2 Gross Estate -- 2.21 Gifts -- 2.22 Transfers with Control Retained by Decedent -- 2.23 Annuities and Retirement Benefits -- 2.24 Joint Interests -- 2.25 Powers of Appointment -- 2.26 Life Insurance -- 2.3 Adjusted Gross Estate -- 2.4 Taxable Estate -- 2.5 Net Estate Tax -- 2.6 Filing and Payment -- Appendix A -- Unified Transfer Tax Rate Schedule -- 3 Gift Tax Overview -- 3.1 Background -- 3.11 Gift Tax Overview -- 3.12 Advantages of Gift Giving -- 3.13 General Requirements -- 3.14 Special Considerations
|
| 505 |
8 |
|
|a 3.141 Gifts of Services -- 3.142 Disclaimers -- 3.143 Assignment of Income -- 3.144 Delivery of the Gift -- 3.2 Annual Exclusion and Split Gifts -- 3.21 Annual Exclusion -- 3.22 Gift-Splitting -- 3.3 Income Tax Basis in Gift Property -- 3.4 Transfers Not Subject to Gift Tax -- 3.41 Marital Deduction -- 3.42 Charitable Deduction -- 3.43 Tuition and Medical Expenses -- 3.5 Gifts for the Benefit of Children -- 3.6 Special Situations -- 3.61 Net Gifts -- 3.62 Gift Subject to an Indebtedness -- Appendix A -- 2018 Individual Income Tax Rate Schedules -- APPENDIX B
|
| 505 |
8 |
|
|a 2018 Income Tax Rate Schedules for Use by Estate and Nongrantor Trusts -- 4 Generation-Skipping Transfer Tax -- 4.1 Background -- 4.2 Overview -- 4.21 Skip Person -- 4.22 Transferor -- 4.23 Taxable Distribution -- 4.24 Taxable Termination -- 4.25 Direct Skip -- 4.3 Additional Cautions -- 4.31 Pot Trusts -- 4.32 Tax Apportionment Clauses -- 4.33 Disclaimer -- 4.34 Double Taxation -- 4.35 Portability -- 5 Trusts and Their Uses -- 5.1 Background -- 5.2 Types of Trusts -- 5.21 A-B Trust -- 5.22 QTIP Trust -- 5.23 Premarital Trust -- 5.24 Charitable Remainder Trusts -- 5.25 Special Needs Trust
|
| 505 |
8 |
|
|a 5.26 Income-Only Trust -- 5.27 Crummey Trust -- 5.28 Disclaimer Trust -- 5.29 Generation-Skipping Trust -- 5.210 Living Trust -- 5.211 Minor's or 2503(c) Trust -- 5.212 Pot Trust -- 5.213 Spendthrift Trust -- 5.214 Standby Trust -- 6 Powers of Appointment -- 6.1 Background -- 6.2 Estate and Gift Tax Provisions -- 6.3 Effective Uses of Powers -- 6.31 Limited Power of Appointment -- 6.32 Power Limited to Ascertainable Standard -- 6.33 5 or 5 Power -- 6.4 Interpretation and Drafting Considerations -- 6.41 Miscellaneous Forms -- 7 Marital Deduction Planning -- 7.1 Background -- 7.2 Basic Requirements
|
| 500 |
|
|
|a 7.21 Survived by a Spouse
|
| 590 |
|
|
|a ProQuest Ebook Central
|b Ebook Central Academic Complete
|
| 650 |
|
0 |
|a Estate planning
|z United States.
|
| 650 |
|
6 |
|a Planification successorale
|z États-Unis.
|
| 700 |
1 |
|
|a Hunt, III Leon Rushing.
|
| 776 |
0 |
8 |
|i Print version:
|a Hunt, Lara Rae
|t A Lawyer's Guide to Estate Planning
|d La Vergne : American Bar Association,c2019
|z 9781641050289
|
| 856 |
4 |
0 |
|u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=7293932
|z Texto completo
|
| 938 |
|
|
|a ProQuest Ebook Central
|b EBLB
|n EBL7293932
|
| 994 |
|
|
|a 92
|b IZTAP
|
