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Publish Date
2010
Publisher
American Law Institute-American Bar Association Committee on Continuing Professional Education
Language
English
Pages
402
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Subjects
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Flexible trusts and estates for uncertain times
2010, American Law Institute-American Bar Association Committee on Continuing Professional Education
in English
- 4th ed.
0831899794 9780831899790
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Book Details
Table of Contents
Introduction
The chief uncertainities
The building blocks for payments to beneficiaries
Sheltering of exemptions : methods, amounts and adjustments
Increase of basis during repeal
Configurations
Allocation of death costs
Special dispositive provisions
Avoiding and attracting grantor-trust treatment
Accommodation of special assets
Inter vivos marital dispositions
Integration of exempt and non-exempt dispositions
Perpetuities and power-of-appointment issues
Trust management
Conclusion.