Flexible trusts and estates for uncertain times
By: Jerold I. Horn
Edition: 4th ed.
Publisher: American Law Institute-American Bar Association Committee on Continuing Professional Education
Published: 2010
Place of publication: Philadelphia, Pa
Language: eng
Number of pages: 402
ISBN-13: 9780831899790
Subjects: United States; Trusts and trustees; Estate planning
Table of contents: title: Introduction; title: The chief uncertainities; title: The building blocks for payments to beneficiaries; title: Sheltering of exemptions : methods, amounts and adjustments; title: Increase of basis during repeal; title: Configurations; title: Allocation of death costs; title: Special dispositive provisions; title: Avoiding and attracting grantor-trust treatment; title: Accommodation of special assets; title: Inter vivos marital dispositions; title: Integration of exempt and non-exempt dispositions; title: Perpetuities and power-of-appointment issues; title: Trust management; title: Conclusion.