Author: David Westfall
Publisher: Warren Gorham & Lamont
ISBN: 9780791341094
Category : Estate planning
Languages : en
Pages :
Book Description
Estate Planning Law and Taxation
Author: David Westfall
Publisher: Warren Gorham & Lamont
ISBN: 9780791341094
Category : Estate planning
Languages : en
Pages :
Book Description
Publisher: Warren Gorham & Lamont
ISBN: 9780791341094
Category : Estate planning
Languages : en
Pages :
Book Description
Estate Planning and Wealth Preservation
Author: Kathryn G. Henkel
Publisher:
ISBN: 9780791334263
Category : Estate planning
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9780791334263
Category : Estate planning
Languages : en
Pages :
Book Description
Estate Planning and Taxation
Author: John Bost
Publisher: Kendall/Hunt Publishing Company
ISBN: 9781465295514
Category :
Languages : en
Pages : 0
Book Description
Designed to be used in an academic program, Estate Planning and Taxation presents a concise, integrated overview, highlighting the essence of concepts without confusing the reader with every technical qualification and reference - a problem which has impaired the readability of many books in the field.
Publisher: Kendall/Hunt Publishing Company
ISBN: 9781465295514
Category :
Languages : en
Pages : 0
Book Description
Designed to be used in an academic program, Estate Planning and Taxation presents a concise, integrated overview, highlighting the essence of concepts without confusing the reader with every technical qualification and reference - a problem which has impaired the readability of many books in the field.
Federal Taxation of Income, Estates, and Gifts
Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
ISBN:
Category : Gifts
Languages : en
Pages : 852
Book Description
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
Publisher: Warren Gorham & Lamont
ISBN:
Category : Gifts
Languages : en
Pages : 852
Book Description
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
The Income Taxation of Trusts and Estates
Author: Jay Soled
Publisher:
ISBN: 9781531028084
Category :
Languages : en
Pages : 0
Book Description
The world of Subchapter J is imbued with mystique and, many commentators would argue, is not readily discernable--at least until now. Five talented authors, each with a wealth of practical and theoretical expertise, have joined forces and authored a new textbook to make the income taxation of trusts and estates accessible to all. This book is specifically designed to be user-friendly and will help students seeking mastery of this area with a GPS of sorts that will help them navigate this challenging landscape. Rather than delving too deeply into case law (a common practice in other textbooks), it highlights general concepts and ideas, focusing intently on those techniques and procedures that twenty-first-century practitioners are employing today with their clients. In addition, each chapter offers a plethora of "real world" problems that students can solve and, with this knowledge base, commence practice. The Income Taxation of Trusts and Estates, Second Edition is divided into nine chapters and is designed for a three-credit tax course for both accounting and law students. In the second edition, the authors have added additional problems along with sample Form 1041s to make the course material both more manageable and practical for students. Furthermore, in this increasingly global world, there is now a chapter that addresses foreign trusts.
Publisher:
ISBN: 9781531028084
Category :
Languages : en
Pages : 0
Book Description
The world of Subchapter J is imbued with mystique and, many commentators would argue, is not readily discernable--at least until now. Five talented authors, each with a wealth of practical and theoretical expertise, have joined forces and authored a new textbook to make the income taxation of trusts and estates accessible to all. This book is specifically designed to be user-friendly and will help students seeking mastery of this area with a GPS of sorts that will help them navigate this challenging landscape. Rather than delving too deeply into case law (a common practice in other textbooks), it highlights general concepts and ideas, focusing intently on those techniques and procedures that twenty-first-century practitioners are employing today with their clients. In addition, each chapter offers a plethora of "real world" problems that students can solve and, with this knowledge base, commence practice. The Income Taxation of Trusts and Estates, Second Edition is divided into nine chapters and is designed for a three-credit tax course for both accounting and law students. In the second edition, the authors have added additional problems along with sample Form 1041s to make the course material both more manageable and practical for students. Furthermore, in this increasingly global world, there is now a chapter that addresses foreign trusts.
Federal Taxation of Trusts, Grantors, and Beneficiaries
Author: John L. Peschel
Publisher: Warren Gorham & Lamont
ISBN:
Category : Law
Languages : en
Pages : 228
Book Description
Publisher: Warren Gorham & Lamont
ISBN:
Category : Law
Languages : en
Pages : 228
Book Description
Structuring Estate Freezes
Author: Howard M. Zaritsky
Publisher:
ISBN: 9781508317258
Category : Estate planning
Languages : en
Pages : 0
Book Description
Publisher:
ISBN: 9781508317258
Category : Estate planning
Languages : en
Pages : 0
Book Description
Income Taxation of Trusts and Estates
Author: Alan S. Acker
Publisher:
ISBN: 9781617469855
Category : Trusts and trustees
Languages : en
Pages :
Book Description
"... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.
Publisher:
ISBN: 9781617469855
Category : Trusts and trustees
Languages : en
Pages :
Book Description
"... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.
Estate Planning and Drafting
Author: JEFFREY N. PENNELL
Publisher: West Academic Publishing
ISBN: 9781647086596
Category :
Languages : en
Pages : 817
Book Description
Updated 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.
Publisher: West Academic Publishing
ISBN: 9781647086596
Category :
Languages : en
Pages : 817
Book Description
Updated 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.
Federal Income Taxation of Real Estate
Author: Gerald J Robinson
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 713
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 713
Book Description