United States , 64-2 U.S.T.C. 2004-160 , aff'd , 433 F.3d 1044 ( 2006 ) , 1 9817 , 14 A.F.T.R.2d 5082 ( E.D.Wash . 11.30.1 1964 ) , 7.30.3 Severson , Werson ... 2003 ) , 10.4.7 338 ( 1973 ) , acq . , 1978-1 C.B. 2 , aff * d , Sears v .
The 2014 Edition of this comprehensive reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to apply today's complex ...
This textbook for students of estate planning covers the subject in a client-oriented approach from initial client interview to post-mortem planning. Professional responsibility, ethics, and potential malpractice issues are stressed...
This edition is a mine of information and expertise packed with valuable practice tips; this is the most current and comprehensive single-volume estate planning resource available.
30 (2012). u Kathryn W. Miree, Navigating the Landmines in Charitable Gift Planning, 41 INST. ON EST. ... COURSE MATERIALS J. 27 (Apr. 2012). u Richard L. Fox, A Guide to the IRS Sample Charitable Remainder Trust Forms, 33 EST. PLAN.
L. No. 111-152, §1402(b), raised the Medicare tax on wages and self‐employment income in excess of $200,000 ($250,000 for a joint return) by 0.9%, unindexed. See, e.g., Keller v. Commissioner, 77 T.C. 1014 (1981); Achiro v.
This Handbook steers you through this complex field, providing property owners with a mechanism for seeing to the needs of beneficiaries in cost-effective, creative, efficient, and flexible ways.
Writing must be either is a clear and unmistakable in the handwriting of or intention to make a gift signed by ... Hartman , death ; it may be prepared 791P.2d 1238 ( 1990 ) ) before or after the execution of the will ; it may be ...
A Trustee's Handbook, 2013 Edition Charles E. Rounds, Jr., Charles E. Rounds ... the trustee having been found to have breached its duty to provide the beneficiary with clear and accurate trust accountings); Donahue v.
CCH Financial and Estate Planning Guide is the premier handbook for professionals who structure , tailor , and administer financial and estate plans . In the clearest language , the guide explains all the important planning concepts ...
CCH's U.S. Master Estate and Gift Tax Guide is a concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment.