Flexible Trusts and Estates for Uncertain Times. 7th edition

Index

• About the Author
• Allocation of death costs
• Special dispositive provisions
• 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
• Preface
• 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
• Irrevocable life insurance trusts
• Trust management
• Conclusion
• Table of Forms
• Appendix Form #1
• Appendix Form #2
• Appendix Form #3
• Disclaimer
• 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
• Introduction
• Appendix Form #14
• Appendix Form #15
• Appendix Form #16
• Appendix Form #17
• Appendix Form #18
• Appendix Form #19
• Appendix Form #20
• Index
• The real attraction of bypass trusts
• The building blocks for payments to beneficiaries
• Use of exemptions
• Increase of basis
• Chapter 6 dispositive configurations