Income Taxation of Trusts and Estates

Income Taxation of Trusts and Estates

Author: Alan S. Acker

Publisher:

Published:

Total Pages:

ISBN-13: 9781617469855

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"... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.


Examples & Explanations for Wills, Trusts, and Estates

Examples & Explanations for Wills, Trusts, and Estates

Author: Gerry W. Beyer

Publisher: Aspen Publishing

Published: 2022-11-16

Total Pages: 784

ISBN-13: 1543846831

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A favorite classroom prep tool of successful students that is often recommended by professors, the Examples & Explanations (E&E) series provides an alternative perspective to help you understand your casebook and in-class lectures. Each E&E offers hypothetical questions complemented by detailed explanations that allow you to test your knowledge of the topics in your courses and compare your own analysis. Here’s why you need an E&E to help you study throughout the semester: Clear explanations of each class topic, in a conversational, funny style. Features hypotheticals similar to those presented in class, with corresponding analysis so you can use them during the semester to test your understanding, and again at exam time to help you review. It offers coverage that works with ALL the major casebooks, and suits any class on a given topic. The Examples & Explanations series has been ranked the most popular study aid among law students because it is equally as helpful from the first day of class through the final exam.


From Handshake to Closing

From Handshake to Closing

Author: Sidney G. Saltz

Publisher: American Bar Association

Published: 2010

Total Pages: 156

ISBN-13: 9781604429756

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A veteran real estate lawyer explains a commercial real estate deal, offering practical suggestions on how to handle each stage of the process and avoid the pitfalls that can kill it. The author explains the lawyer's role in documenting, reviewing, and negotiating the real estate transaction, from the beginning through post-closing issues, and includes valuable sample language, real-world examples, and tips and techniques for how reach the heartfelt handshake that closes the deal.


Wills, Trusts, and Estates

Wills, Trusts, and Estates

Author: Gerry W. Beyer

Publisher:

Published: 2012

Total Pages: 0

ISBN-13: 9780735588240

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Comprehensive coverage is the hallmark of Wills, Trusts, and Estates: Examples and Explanations. This well-respected text covers intestacy; wills and trusts (including non-probate assets); estate administration; wealth transfer taxation (including gift tax, estate tax, generation-skipping transfer tax); disability and death planning; and malpractice and professional responsibility. The unique Examples and Explanations pedagogy combines textual material with well-written examples, explanations, and questions to test students' comprehension and provide them with practice in applying information to fact patterns. In addition to examples designed to teach in a step-by-step manner, the book includes comprehensive questions which present a variety of issues in one fact situation. These are similar to those students can expect on a law school or bar examination. The conversational style is designed to hold students' interest. A casebook correlation chart enables the book to be used with any of the six most popular casebooks in the subject. The text's "learning by doing" approach helps students master the law and provides a non-threatening environment in which to evaluate how well they can apply what they have just learned. Practical suggestions interspersed throughout the text enhance its pedagogical value and give students an appreciation of the real-world application of their course. Sample will and trust provisions and an extensively annotated model will that includes a testamentary trust give students drafting assistance. The book is designed for students taking Wills, Trusts, Wills & Estates, Estates & Trusts, Gratuitous Transfers, and similarly titled courses that introduce property transmission upon death. Because it provides background and review material, it can also be useful in advanced courses in estate planning or wealth transfer taxation. General nationwide rules are spotlighted without being sidetracked by many individual cases. A complete, student-friendly index easily pinpoints sought-after material, as do tables that locate material relevant to the Uniform Probate Code, Uniform Trust Code, and Internal Revenue Code. Updates are available on the author's website: www.ProfessorBeyer.com. The Fifth Edition has been fine-tuned and updated to reflect the most recent developments, including the transfer of death deeds, self-settled spendthrift trusts, the Rule Against Perpetuities reform, Federal Gift, Estate, and Generation-Skipping Transfer Tax. In addition, new material is presented on the Uniform Trust Code, the rights of same-sex partners, Medicaid planning, and physician-assisted suicide. Revised examples parallel the updated content. New casebook correlation tables relate to new editions of the major casebooks, especially the Eighth Edition of Dukeminier, Johanson, Sitkoff, and Lindgren's Wills, Trusts, and Estates. Hallmark features of Wills, Trusts, and Estates: Examples & Explanations: * Comprehensive coverage of intestacy, wills, and trusts o non-probate assets o estate administration o wealth transfer taxation (gift tax, estate tax, generation-skipping transfer tax), o disability/death planning o malpractice/professional responsibility * Unique Examples & Explanations pedagogy o combines textual material with examples, explanations, and questions o tests student comprehension of the materials


The Law of Trustee Investments

The Law of Trustee Investments

Author: Christopher P. Cline

Publisher: American Bar Association

Published: 2009

Total Pages: 130

ISBN-13: 9781604423563

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The use of trusts, both revocable and irrevocable, is growing, and it is increasingly important for the trustee to prudently invest the trust's assets. The Madoff scandal and legislative developments have highlighted the importance of that duty. Written with the individual trustee in mind - lawyers, individuals acting as trustees, financial planners, and accountants - this book examines the law of diversification, investment directions, determining breach and damages, and provides guidelines for drafting an investment plan.


State Income Taxation of Trusts

State Income Taxation of Trusts

Author: Richard W. Nenno

Publisher:

Published: 2013

Total Pages:

ISBN-13: 9781617468674

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"Managing state income tax liability is a critical aspect of planning and administering a trust. If done properly, the planner may provide substantial benefits to the beneficiaries. If done poorly, the trust may be subjected to significant cost. Tax Management Portfolio 869, State Income Taxation of Trusts, covers how all 50 states and the District of Columbia tax trust income, how tax often may be avoided, how substantial the potential tax savings are, and why a trustee might be surcharged for failing to take steps to avoid tax"--Portfolio description.