Estate planning and drafting
著者
書誌事項
Estate planning and drafting
(American casebook series)
West Academic Publishing, [2021]
Third edition
大学図書館所蔵 全1件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Content Type: text (rdacontent), Media Type: unmediated (rdamedia), Carrier Type: volume (rdacarrier)
Includes bibliographical references and index
内容説明・目次
内容説明
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.
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