Flexible Trusts and Estates for Uncertain Times, 6th Edition

Index

• About the Author
• Preface
• Introduction
• The Real Attraction of Bypass Trusts
• The Building Blocks for Payments to Beneficiaries
• Use of Exemptions
• Increase of Basis
• Dispositive Configurations
• Allocation of Death Costs
• Special Dispositive Provisions: Discountable Interests
• Different Interests and Powers but Equal Values for Different Children: Allocations, Advancements, Charges, Control Devices, Mergers, Mixing Bowls, and Options
• Special Dispositive Provisions for Gifts During Incapacity
• Severances of Trusts into GST Exempt, GST Nonexempt, and Other Portions
• Special Dispositive Provisions Miscellaneous
• Avoiding and Attracting Grantor-Trust Treatment
• Accommodation of Code Section 2032A Assets
• Accommodation of S Corporation Stock
• Accommodation of Qualified Plans and IRA Interests
• Inter Vivos Marital Dispositions
• Integration of Exempt and Nonexempt Dispositions
• Perpetuities and Power-of-Appointment Issues: The Delaware Tax Trap, Savings Clauses, and Special Administration of Appointed Assets
• Trust Management
• Conclusion
• Appendix Table of Forms
• Appendix Form #1
• Appendix Form #2
• Appendix Form #3
• Appendix Form #4
• Appendix Form #5
• Appendix Form #6
• Appendix Form #7
• Appendix Form #8
• Appendix Form #9
• Appendix Form #10
• Appendix Form #11
• Appendix Form #12
• Appendix Form #13
• Appendix Form #14
• Appendix Form #15
• Appendix Form #16
• Appendix Form #17
• Appendix Form #18
• Appendix Form #19