Source: http://www.bna.com/Incomplete-Lifetime-Transfers-p7570/
Timestamp: 2013-05-23 19:47:02
Document Index: 608608003

Matched Legal Cases: ['§2036', '§2038', '§2036', '§2036', '§2038', '§2038']

Incomplete Lifetime Transfers: Retained Powers Under Sections 2036(a)(2) and 2038 | Bloomberg BNA
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Incomplete Lifetime Transfers: Retained Powers Under Sections 2036(a)(2) and 2038 (Portfolio 50)Product Code: TPOR42$400.00 PrintTweetDescriptionTable of ContentsAuthors
Incomplete Lifetime Transfers: Retained Powers Under Sections 2036(a)(2) and 2038, written by Henry J. Lischer, Jr., Professor of Law at Southern Methodist University, is concerned with lifetime transfers with respect to which the transferor retains or possesses at death one or more rights or powers over possession or enjoyment. If such a right or power exists at the death of the transferor, one or both of §2036(a)(2) or §2038 may cause all or a portion of the transferred property to be included in the gross estate of the decedent.
This Portfolio first discusses §2036(a)(2), and relevant historical explanation is included in the analysis. It identifies and discusses each of the requirements to invoke §2036(a)(2), and the exceptions also are discussed.
Incomplete Lifetime Transfers: Retained Powers Under Sections 2036(a)(2) and 2038 second discusses §2038, again including historical explanation as appropriate. The Portfolio identifies and discusses each of the requirements to invoke §2038, and the exceptions also are discussed.
Incomplete Lifetime Transfers: Retained Powers Under Sections 2036(a)(2) and 2038 allows you to benefit from:
2006Henry J. LischerHenry J. Lischer, Jr., University of Iowa (B.B.A., 1967; J.D., 1970); New York University (LL.M. in Taxation, 1974); Judge Advocate, U.S. Marine Corps, 1970–73; Associate, Lillick, McHose & Charles, Los Angeles, California, 1974–75; Professor of Law, University of Alabama, 1975–78; Professor of Law, Southern Methodist University, 1978–present; Counsel, Malouf Lynch Jackson & Swinson, Dallas, Texas, 1982–84, 1985–present; Professor-in-Residence, Office of Chief Counsel, Internal Revenue Service, Washington, D.C., 1984–85; Fellow, American College of Tax Counsel; Academic Fellow, American College of Trust and Estate Counsel. Search
Related TopicsSection 2035 TransfersPower of Attorney Estate PlanningEstate Planning for IndividualsWills Estate Planning