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catalog contributor b8427885.
catalog contributor b8427886.
catalog created "c1995.".
catalog date "1995".
catalog date "c1995.".
catalog dateCopyrighted "c1995.".
catalog description "10.2 Redemption and cross-purchase agreements -- 10.3 Specific considerations -- Chapter Eleven: Retirement plans and benefits -- 11.1 Background -- 11.2 Types of retirement plans -- 11.3 Participation, vesting, and non-discrimination -- 11.4 Top-heavy plans -- 11.5 Social security integration -- 11.6 Penalty taxes -- 11.7 Distributions -- Chapter Twelve: Valuation of assets -- 12.1 Background -- 12.2 Real estate -- 12.3 Tangible personal property -- 12.4 Intangible personal property -- Chapter Thirteen: Postmortem estate planning -- 13.1 Background -- 13.2 Qualified disclaimers -- 13.3 Will and estate litigation -- 13.4 Consideration affecting the estate taxes -- 13.5 Considerations affecting income taxes -- Chapter Fourteen: Choosing executors and trustees -- 14.1 Choosing an executor -- 14.2 Choosing a trustee -- 14.3 Trustee removal -- 14.4 Individual trustees -- Chapter Fifteen: Sample forms -- 15.1 Corporate redemption agreement -- 15.2 Stockholder cross-purchase agreement -- ".
catalog description "15.3 A-B trust planning approach: equalization of estate between husband and wife -- 15.4 Marital deduction planning with disclaimer trust -- 15.5 Minor's or educational trust -- 15.6 Irrevocable life insurance trust -- 15.7 Will, trust, premarital agreement -- 15.8 Craven trust for handicapped child -- 15.9 Charitable remainder trusts -- 15.10 Standby trust -- Index".
catalog description "5.2 Types of trusts -- Chapter Six: Powers of appointment -- 6.1 Background -- 6.2 Estate and gift tax provisions -- 6.3 Effective uses of powers -- 6.4 Interpretation and drafting considerations -- Chapter Seven: Marital deduction planning -- 7.1 Background -- 7.2 Basic requirements -- 7.3 Marital deduction planning pointers -- Chapter Eight: Life insurance planning -- 8.1 Basic types of life insurance -- 8.2 Taxation of life insurance benefits -- 8.3 Special types of life insurance -- 8.4 Life insurance trusts -- Appendix A: Uniform one-year term premiums for $1,000 life insurance protection -- Appendix B: Uniform premiums for $1,000 of group term life insurance protection -- Chapter Nine: Charitable giving -- 9.1 Background -- 9.2 Estate and gift tax requirements -- 9.3 Income tax requirements -- 9.4 Special types of charitable gifts -- 9.5 Charitable remainder trusts -- 9.6 Charitable lead trust -- Chapter Ten: Business buy-sell agreements -- 10.1 Background -- ".
catalog description "Chapter One: Beginning the process -- 1.1 Initial client contact -- 1.2 Initial conference -- 1.3 Formulating the estate plan -- Chapter Two: Estate tax overview -- 2.1 Introduction -- 2.2 Gross estate -- 2.3 Adjusted gross estate -- 2.4 Taxable estate -- 2.5 Net estate tax -- 2.6 Excess retirement accumulations tax -- 2.7 Filing and payment -- Appendix A: Unified transfer tax computation -- Appendix B: Unified transfer tax rate schedule -- Appendix C: State death tax credit -- Chapter Three: Gift tax overview -- 3.1 Background -- 3.2 Annual exclusion and split gifts -- 3.3 Income tax basis in gift property -- 3.4 Transfers not subject to gift tax -- 3.5 Gifts for the benefit of children -- 3.6 Special situations -- Appendix A: Individual income tax rate schedules -- Appendix B: Trust/estate income tax rates -- Chapter Four: Generation-skipping transfer tax -- 4.1 Background -- 4.2 Overview -- 4.3 Additional cautions -- Chapter Five: Trusts and their uses -- 5.1 Background -- ".
catalog description "Includes bibliographical references and index.".
catalog extent "xv, 192 p. :".
catalog hasFormat "Lawyer's guide to estate planning.".
catalog identifier "1570732078 (pbk.)".
catalog isFormatOf "Lawyer's guide to estate planning.".
catalog issued "1995".
catalog issued "c1995.".
catalog language "eng".
catalog publisher "Chicago, Ill. : General Practice Section, American Bar Association,".
catalog relation "Lawyer's guide to estate planning.".
catalog spatial "United States.".
catalog subject "Estate planning United States.".
catalog subject "KF750 .H85 1995".
catalog tableOfContents "10.2 Redemption and cross-purchase agreements -- 10.3 Specific considerations -- Chapter Eleven: Retirement plans and benefits -- 11.1 Background -- 11.2 Types of retirement plans -- 11.3 Participation, vesting, and non-discrimination -- 11.4 Top-heavy plans -- 11.5 Social security integration -- 11.6 Penalty taxes -- 11.7 Distributions -- Chapter Twelve: Valuation of assets -- 12.1 Background -- 12.2 Real estate -- 12.3 Tangible personal property -- 12.4 Intangible personal property -- Chapter Thirteen: Postmortem estate planning -- 13.1 Background -- 13.2 Qualified disclaimers -- 13.3 Will and estate litigation -- 13.4 Consideration affecting the estate taxes -- 13.5 Considerations affecting income taxes -- Chapter Fourteen: Choosing executors and trustees -- 14.1 Choosing an executor -- 14.2 Choosing a trustee -- 14.3 Trustee removal -- 14.4 Individual trustees -- Chapter Fifteen: Sample forms -- 15.1 Corporate redemption agreement -- 15.2 Stockholder cross-purchase agreement -- ".
catalog tableOfContents "15.3 A-B trust planning approach: equalization of estate between husband and wife -- 15.4 Marital deduction planning with disclaimer trust -- 15.5 Minor's or educational trust -- 15.6 Irrevocable life insurance trust -- 15.7 Will, trust, premarital agreement -- 15.8 Craven trust for handicapped child -- 15.9 Charitable remainder trusts -- 15.10 Standby trust -- Index".
catalog tableOfContents "5.2 Types of trusts -- Chapter Six: Powers of appointment -- 6.1 Background -- 6.2 Estate and gift tax provisions -- 6.3 Effective uses of powers -- 6.4 Interpretation and drafting considerations -- Chapter Seven: Marital deduction planning -- 7.1 Background -- 7.2 Basic requirements -- 7.3 Marital deduction planning pointers -- Chapter Eight: Life insurance planning -- 8.1 Basic types of life insurance -- 8.2 Taxation of life insurance benefits -- 8.3 Special types of life insurance -- 8.4 Life insurance trusts -- Appendix A: Uniform one-year term premiums for $1,000 life insurance protection -- Appendix B: Uniform premiums for $1,000 of group term life insurance protection -- Chapter Nine: Charitable giving -- 9.1 Background -- 9.2 Estate and gift tax requirements -- 9.3 Income tax requirements -- 9.4 Special types of charitable gifts -- 9.5 Charitable remainder trusts -- 9.6 Charitable lead trust -- Chapter Ten: Business buy-sell agreements -- 10.1 Background -- ".
catalog tableOfContents "Chapter One: Beginning the process -- 1.1 Initial client contact -- 1.2 Initial conference -- 1.3 Formulating the estate plan -- Chapter Two: Estate tax overview -- 2.1 Introduction -- 2.2 Gross estate -- 2.3 Adjusted gross estate -- 2.4 Taxable estate -- 2.5 Net estate tax -- 2.6 Excess retirement accumulations tax -- 2.7 Filing and payment -- Appendix A: Unified transfer tax computation -- Appendix B: Unified transfer tax rate schedule -- Appendix C: State death tax credit -- Chapter Three: Gift tax overview -- 3.1 Background -- 3.2 Annual exclusion and split gifts -- 3.3 Income tax basis in gift property -- 3.4 Transfers not subject to gift tax -- 3.5 Gifts for the benefit of children -- 3.6 Special situations -- Appendix A: Individual income tax rate schedules -- Appendix B: Trust/estate income tax rates -- Chapter Four: Generation-skipping transfer tax -- 4.1 Background -- 4.2 Overview -- 4.3 Additional cautions -- Chapter Five: Trusts and their uses -- 5.1 Background -- ".
catalog title "A lawyer's guide to estate planning : fundamentals for the legal practitioner.".
catalog type "text".