Jerold I. Horn

Flexible Trusts and Estates for Uncertain Times, 7th Edition (eBook, ePUB)

• Format: ePub

Produktbeschreibung

The Seventh Edition confronts continued and, indeed, increased instability. The new instability follows a relatively short lull after a period of unprecedented instability, including since 2001, increases in exemptions, reductions in rates, the repeal and restoration of the estate tax and the generation-skipping tax, the installation of a system of portability of the unused portion of the estate tax exemption of a predeceasing spouse, the advocacy by leading politicians of repeal of the taxes and, by others, of drastic increases in the taxes and the enactment of wealth taxes, and, probably most importantly, of a worldwide plague against which individuals, groups and even nations were unable to protect themselves.

Variations of techniques that have appeared in all prior editions of this book are the techniques of choice for the present environment. More than ever, flexibility is the hallmark.

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Produktdetails

• Verlag: American Bar Association
• Seitenzahl: 1050
• Erscheinungstermin: 1. März 2022
• Englisch
• ISBN-13: 9781641058254
• Artikelnr.: 69107499

Autorenporträt

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