About the Author | |
Trust Basics | |
Introduction | p. 3 |
Creation of Trust | p. 7 |
Operation of Trust | p. 19 |
Termination of Trust | p. 37 |
Trust Taxation | |
Gift Taxation and Trusts | p. 43 |
Income Taxation and Trusts | p. 77 |
Estate Taxation and Trusts | p. 115 |
Generation-Skipping Transfer Taxation and Trusts | p. 149 |
Leveraging the Transfer Taxes | p. 175 |
Specialized Trusts | |
Charitable and Wealth Replacement Trusts | p. 187 |
Dynasty Trusts | p. 225 |
Grantor Trusts | p. 237 |
Life Insurance Trusts | p. 281 |
Marital Deduction and Credit Shelter Bypass Trusts | p. 295 |
Trusts for Minors | p. 321 |
Revocable Trusts | p. 327 |
S Corporation Trusts | p. 331 |
Gift and Estate Tax Tables | p. 339 |
Valuation Tables | p. 345 |
Index | p. 395 |
Table of Contents provided by Blackwell. All Rights Reserved. |