Written for lawyers who have expert knowledge of estate planning and will and trust drafting issues, this new edition refines and expands the analysis that experienced practitioners have come to expect from this title, and includes more than 150 sample forms and more than 20 complete wills, trusts and other instruments, with extensive analysis of the options for completing them.
Written for lawyers who have expert knowledge of estate planning and will and trust drafting issues, this new edition refines and expands the analysis that experienced practitioners have come to expect from this title, and includes more than 150 sample forms and more than 20 complete wills, trusts and other instruments, with extensive analysis of the options for completing them.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
Jerold I. Horn, a member of the Illinois and Pennsylvania bars, practices law in Peoria, Illinois. He is a graduate of Princeton University (AB, summa cum laude) and Yale University Law School. He is a fellow and past president of the American College of Trust and Estate Counsel, a fellow of the American College of Tax Counsel, an Academician of the International Academy of Estate and Trust Lawyers, a member of the American Law Institute, and a former visiting adjunct professor at the University of Miami Law School. He has written numerous articles about estate planning, authored both editions of Planning and Drafting for the Generation-Skipping Transfer Tax (ALI-ABA 2d ed. 1994), coauthored many editions of Drafting Wills and Trust Agreements (Ill. Inst. Cont. Leg. Ed. 1990), and lectured frequently at tax planning institutes and continuing education programs. His most recent publication is Flexible Trusts and Estates for Uncertain Times (American Bar Association, sixth edition 2017).
Inhaltsangabe
AbouttheAuthorPreface Disclaimer xxxix xli xliii CHAPTER 1 INTRODUCTION 1 CHAPTER 2 THE REAL ATTRACTION OF BYPASS TRUSTS 1 CHAPTER 3 THE BUILDING BLOCKS FOR PAYMENTS TO CHAPTER 4 USE OF EXEMPTIONS 159 CHAPTER 5 INCREASE OF BASIS 197 CHAPTER 6 DISPOSITIVE CONFIGURATIONS 199 CHAPTER 7 ALLOCATION OF DEATH COSTS 211 CHAPTER 8 SPECIAL DISPOSITIVE PROVISIONS 227 CHAPTER9 DIFFERENT INTERESTS AND POWERS BUT EQUAL VALUES FOR DIFFERENT CHILDREN: ALLOCATIONS, ADVANCEMENTS, CHARGES, CONTROL DEVICES, MERGERS, MIXING BOWLS, AND OPTIONS 263 CHAPTER 10 SPECIAL DISPOSITIVE PROVISIONS FOR GIFTS CHAPTER 11 SEVERANCES OF TRUSTS INTO GST EXEMPT, GST NONEXEMPT, AND OTHER PORTIONS 305 CHAPTER 12 SPECIAL DISPOSITIVE PROVISIONS MISCELLANEOUS 333 CHAPTER 13 AVOIDING AND ATTRACTING CHAPTER 14 ACCOMMODATION OF CODE SECTION 2032A ASSETS 423 CHAPTER 15 ACCOMMODATIONOFSCORPORATIONSTOCK 433 CHAPTER 16 ACCOMMODATION OF QUALIFIEDPLANSANDIRA INTERESTS 437 CHAPTER 17 INTER VIVOS MARITAL DISPOSITIONS 547 CHAPTER 18 INTEGRATIONOF EXEMPT AND NONEXEMPT DISPOSITIONS 571 CHAPTER 19 PERPETUITIES AND POWER-OF- APPOINTMENT ISSUES: THE DELAWARE TAX TRAP, SAVINGS CLAUSES, AND SPECIAL ADMINISTRATION OF APPOINTED ASSETS 583 CHAPTER 20 IRREVOCABLE LIFE INSURANCE TRUSTS 611 CHAPTER 21 TRUST MANAGEMENT 653 CHAPTER 22 CONCLUSION 685 Table of Forms 687 1. Revocable Trusts and Wills 687 2. Other Revocable Documents 689 3. Irrevocable Trusts 690 Appendix Form #1 693 Appendix Form #2 733 Appendix Form #3 741 Appendix Form #4 759 Appendix Form #5 765 Appendix Form #6 793 Appendix Form #7 823 Appendix Form #8 829 Appendix Form #9 879 Appendix Form #10 887 Appendix Form #11 915 Appendix Form #12 921 Appendix Form #13 925 Appendix Form #14 929 Appendix Form #15 933 Appendix Form #16 949 Appendix Form #17 975 Appendix Form #18 999 Appendix Form #19 1011 Appendix Form #20 1027 Index 1045
AbouttheAuthorPreface Disclaimer xxxix xli xliii CHAPTER 1 INTRODUCTION 1 CHAPTER 2 THE REAL ATTRACTION OF BYPASS TRUSTS 1 CHAPTER 3 THE BUILDING BLOCKS FOR PAYMENTS TO CHAPTER 4 USE OF EXEMPTIONS 159 CHAPTER 5 INCREASE OF BASIS 197 CHAPTER 6 DISPOSITIVE CONFIGURATIONS 199 CHAPTER 7 ALLOCATION OF DEATH COSTS 211 CHAPTER 8 SPECIAL DISPOSITIVE PROVISIONS 227 CHAPTER9 DIFFERENT INTERESTS AND POWERS BUT EQUAL VALUES FOR DIFFERENT CHILDREN: ALLOCATIONS, ADVANCEMENTS, CHARGES, CONTROL DEVICES, MERGERS, MIXING BOWLS, AND OPTIONS 263 CHAPTER 10 SPECIAL DISPOSITIVE PROVISIONS FOR GIFTS CHAPTER 11 SEVERANCES OF TRUSTS INTO GST EXEMPT, GST NONEXEMPT, AND OTHER PORTIONS 305 CHAPTER 12 SPECIAL DISPOSITIVE PROVISIONS MISCELLANEOUS 333 CHAPTER 13 AVOIDING AND ATTRACTING CHAPTER 14 ACCOMMODATION OF CODE SECTION 2032A ASSETS 423 CHAPTER 15 ACCOMMODATIONOFSCORPORATIONSTOCK 433 CHAPTER 16 ACCOMMODATION OF QUALIFIEDPLANSANDIRA INTERESTS 437 CHAPTER 17 INTER VIVOS MARITAL DISPOSITIONS 547 CHAPTER 18 INTEGRATIONOF EXEMPT AND NONEXEMPT DISPOSITIONS 571 CHAPTER 19 PERPETUITIES AND POWER-OF- APPOINTMENT ISSUES: THE DELAWARE TAX TRAP, SAVINGS CLAUSES, AND SPECIAL ADMINISTRATION OF APPOINTED ASSETS 583 CHAPTER 20 IRREVOCABLE LIFE INSURANCE TRUSTS 611 CHAPTER 21 TRUST MANAGEMENT 653 CHAPTER 22 CONCLUSION 685 Table of Forms 687 1. Revocable Trusts and Wills 687 2. Other Revocable Documents 689 3. Irrevocable Trusts 690 Appendix Form #1 693 Appendix Form #2 733 Appendix Form #3 741 Appendix Form #4 759 Appendix Form #5 765 Appendix Form #6 793 Appendix Form #7 823 Appendix Form #8 829 Appendix Form #9 879 Appendix Form #10 887 Appendix Form #11 915 Appendix Form #12 921 Appendix Form #13 925 Appendix Form #14 929 Appendix Form #15 933 Appendix Form #16 949 Appendix Form #17 975 Appendix Form #18 999 Appendix Form #19 1011 Appendix Form #20 1027 Index 1045
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