Flexible Trusts and Estates for Uncertain Times. Fifth Edition

Index

• About the Author
• Preface
• Chapter 1. Introduction
• Chapter 2. The Real Attraction of Bypass Trusts
• Chapter 3. The Building Blocks for Payments to Beneficiaries
• Chapter 4. Use of Exemptions
• Chapter 5. Increase of Basis
• Chapter 6. Dispositive Configurations
• Chapter 7. Allocation of Death Costs
• Chapter 8. Special Dispositive Provisions: Discountable Interests
• Chapter 9. Special Dispositive Provisions: Different Interests and Powers but Equal Values for Different Children: Allocations, Advancements, Charges, Control Devices, Mergers, Mixing Bowls, and Options
• Chapter 10. Special Dispositive Provisions: Gifts During Incapacity
• Chapter 11. Severance of Trusts Into GST Exempt, GST Nonexempt, and Other Portions
• Chapter 12. Special Dispositive Provisions: Miscellaneous
• Chapter 13. Avoiding and Attracting Grantor-Trust Treatment
• Chapter 14. Accommodation of Special Assets: Code Section 2032A
• Chapter 15. Accommodation of Special Assets: Corporation Stock
• Chapter 16. Accommodation of Special Assets: Interests in Qualified Plans and IRAs
• Chapter 17. Inter Vivos Marital Dispositions
• Chapter 18. Integration of Exempt and Nonexempt Dispositions
• Chapter 19. Perpetuities and Power-of-Appointment Issues: the Delaware Tax Trap, Savings Clauses, and Special Administration of Appointed Assets
• Chapter 20. Trust Management
• Chapter 21. 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