ISBN-13: 978-0735540934

Product Description: Chapter 14s special valuation rules may have reduced the viability of estate freezes. But, as author Cheryl Hader emphasizes and clearly illustrates in PLIs Estate Planning & Chapter 14: Understanding the Special Valuation Rules, you can still achieve tax-effective results under the right set of facts...read more

Product Description: This new title authored by practitioners at McGuireWoods provides individuals and fiduciaries and their advisors with practical knowledge and tools for U.S. estate planning and administration Under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, individuals and their fiduciaries and advisors have an opportunity to minimize estate, gift, and GST taxes while maximizing the amounts passing to family members, charity, or other beneficiaries...read more

Product Description: This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the estate, gift, and generation-skipping transfer taxes, including lifetime and testamentary transfers, joint-and-survivor tenancies, life insurance, annuities, and powers of appointment; inclusion and valuation; exemptions and exclusions; deductions; and tax liabilities...read more

Product Description: This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax...read more