Flexible trusts and estates for uncertain times
By: Jerold I. Horn.
Edition: 3rd ed.
Publisher: American Law Institute-American Bar Association Committee on Continuing Professional Education
Published: 2007
Place of publication: Philadelphia, Pa
Language: eng
Number of pages: 875
ISBN-13: 9780831808716
Subjects: United States.; Trusts and trustees -- United States.; Estate planning -- United States.
Notes: Includes bibliographical references and index.
Table of contents: Introduction; The chief uncertainty; The building blocks for payments to beneficiaries; Sheltering of exemptions : methods, amounts and adjustments; Increase of basis during repeal; Configurations; Allocation of death costs; Special dispositive provisions; Avoiding and attracting grantor-trust treatment; Accommodation of special assets; Inter vivos marital dispositions; Integration of exempt and non-exempt dispositions; Perpetuities and power-of-appointment issues; Trust management; Conclusion.