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Estate Planning, Includes All Supplements Up to 2000 Not Including 2001
Estate Planning Includes All Supplements Up to 2000 Not Including 2001 Author:Pennell, A. James Casner THIS IS THE INTERFILED LOOSE-LEAF SUPPLEMENT. THE PARENT BOOK IS A THREE VOLUME RING-BOUND SET (ISBN 0-7355-0651-5). Estate Planning provides the most encyclopedic coverage of estate planning practice, from complex transfer tax laws and essential strategy to inter vivos gifts and post-mortem activities. Providing in-depth analysis and expert gui... more »dance on the various arrangements that may be employed to dispose of wealth, this valuable reference offers exhaustive coverage of the law, strategies, and practices needed to create a comprehensive estate plan, including advice on opportunities to escape or shift the tax burden in scores of typical and not-so-typical situations. Highlights to the 2007-2008 Supplement include the following: · 2006 Pension Protection Act changes governing the transfer of an IRA to charity; partial interests in tangible personalty, given to charity; misvaluation and prohibited transaction penalty rules; · Coverage of the increase in the Kiddie Tax age from 14 to 18 to 19 (and sometimes 24); · New rules regarding nonspouse rollovers and updates on spousal rollovers; · Incorporation of Rev. Procs. 2007-45 and 2007-46 containing CLAT model forms; · Waiver of elective share rights and trusts that defeat spousal rights; · Amended spend down rules for Medicaid qualification; · Case updates and new state laws governing asset protection trusts; · Inflation-adjusted figures (to reflect Rev. Proc. 2006-53); · Ethics of an attorney drafting bequests to family members; · Reflected new valuation penalty figures; · Proposed §2053(a)(3) claim deduction regulations.« less