A Lawyer's Guide to Estate Planning Fundamentals for the Legal Practitioner, Fourth Edition.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Hunt, Lara Rae
Otros Autores: Hunt, III Leon Rushing
Formato: Electrónico eBook
Idioma:Inglés
Publicado: La Vergne : American Bar Association, 2019.
Temas:
Estate planning > United States.
Planification successorale > États-Unis.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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
  • 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
  • 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
  • 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
  • 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

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