Estate Planning & Drafting Techniques in [state].
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Published: 1986
Total Pages:
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Published: 1986
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DOWNLOAD EBOOKAuthor: JEFFREY N. PENNELL
Publisher: West Academic Publishing
Published: 2020-10-22
Total Pages: 817
ISBN-13: 9781647086596
DOWNLOAD EBOOKUpdated through August 1, 2020, the third edition of Pennell's Estate Planning and Drafting focuses on every-day planning for "middle-rich" clients. For example: Traditional planning for couples who may not have as much wealth as double the basic exclusion amount but who anticipate that the exclusion amount may decline in the future. They must consider whether to qualify 100% of the estate of the first to die for the marital deduction (and defer all taxes), or instead to shelter the unified credit of the first to die in a nonmarital trust. In either case they also need to decide whether to elect portability for any unused exclusion amount. A sharper focus on family trust planning for clients with enough wealth to worry about protecting their beneficiaries (and wealth) but for whom sophisticated tax-minimization techniques are not needed. A new brief explanation of Code Chapter 14 illustrates its application but notes that most middle-rich clients will not stumble into estate freezing techniques. The coverage of retirement benefits is updated to reflect the SECURE Act changes to the required-minimum-distribution rules, and elimination of most stretch-payout planning. The chapter on charitable giving is streamlined and simplified in recognition that most middle-rich clients do not make extensive use of private foundations or split-interest trusts. Information about postmortem planning and fiduciary administration stresses state and federal income taxation and state death taxation in situations that do not trigger federal wealth transfer taxation. The text explains essential tax fundamentals that inform traditional techniques (e.g. Crummey powers), without overemphasis on the tax-oriented practices that led to their original adoption. There are over 100 pages of annotated forms illustrating basic planning documents, including a pour over will, self-trusteed declaration of trust, irrevocable life insurance trust, family and marital deduction trusts, and a third-party special needs trust.
Author: State Bar of Arizona
Publisher:
Published: 1988
Total Pages: 192
ISBN-13:
DOWNLOAD EBOOKAuthor: National Business Institute
Publisher:
Published: 1986
Total Pages: 104
ISBN-13:
DOWNLOAD EBOOKAuthor: Frank T. Adams
Publisher:
Published: 1986
Total Pages:
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DOWNLOAD EBOOKAuthor: Kevin D. Millard
Publisher: Bradford Publishing Company
Published: 2006
Total Pages: 184
ISBN-13: 1932779418
DOWNLOAD EBOOKAuthor: Jackson Young Lawyers' Association
Publisher:
Published:
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DOWNLOAD EBOOKAuthor: Alvin C. Martin
Publisher:
Published: 1993-01
Total Pages:
ISBN-13: 9780327131724
DOWNLOAD EBOOKAuthor: Leigh-Alexandra Basha
Publisher:
Published: 2014
Total Pages: 828
ISBN-13: 9781627222679
DOWNLOAD EBOOKWith the explosive growth in international investments, more and more lawyers and financial advisors realize the acute need to properly address critical issues of international estate planning for their clients. Whether you are counseling a foreign national or an American citizen, whether your practice is in the U.S. or abroad, whether you want to develop a general expertise in the area or are confronted by these issues on a more frequent basis, this compendium is a necessary and practical resource to help you identify and navigate many of the complex planning and regulatory compliance issues, both legal and tax, involved in international estate planning. In addition to providing a complete overview of the basic principles and procedures of international asset management from addressing the conflict of laws issues that are central in determining which country s laws will govern the disposition of a donor or decedent s wealth to the basic transfer tax rules for nonresident aliens, U.S. citizens, and resident aliens A Guide to International Estate Planning teaches proven strategies, techniques, and practical applications to use for meeting your clients international estate planning needs. Twenty-two detailed chapters are written by trust and estate lawyers with significant experience in international issues. Their advice goes beyond simply highlighting issues in estate planning, emphasizing key issues as compliance, treaty, choice of law, and estate administration problems. This updated edition now includes chapters on FATF and anti-money laundering and offshore compliance, as well as chapters from several foreign jurisdictions to provide comparative insights on different topics."
Author: Terence N. Doyle
Publisher:
Published: 1980
Total Pages: 116
ISBN-13:
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