TreatiseTreatise

Manning on Estate Planning (7th Edition)

 by Jerome A Manning, Anita S Rosenbloom, Seth D Slotkin, Kevin Matz
 
 Copyright: 2013-2017
 Last Updated: January 2017

 Product Details >> 

Product Details

  • ISBN Number: 9781402421242
  • Page Count: 816
  • Number of Volumes: 1
  •  

Written by practitioners with more than 75 years of combined planning experience, Manning on Estate Planning has been the planning tool of choice for seasoned professionals who want sound advice on how to craft flexible, individualized estate plans that help clients reach tax and non-tax goals.

Manning on Estate Planning provides a comprehensive survey of the features, advantages, drawbacks, risks, and current and future viability of every available planning vehicle. The book:

  • provides a working knowledge of the pros, cons, and viability of QTIPs, QDOTs, QSSTs, ESBTs, straight income trusts, charitable lead trusts, grantor trusts, private annuities, credit shelter trusts, and many other strategies,
  • enables you to carefully consider all pertinent planning contexts and contingencies, including family issues, before crafting tailor-made plans for each client, and
  • helps you deal effectively with IRS special valuation rules, the GST tax, the federal income tax treatment of qualified employee benefit plans, and other especially complex issues.
Manning on Estate Planning provides practical guidance throughout, helping you exploit exemptions that protect lifetime transfers from gift taxes, focus on income tax responsibilities, assess each client’s planning objectives and select the right planning strategies, draft airtight planning documents, avoid the problems specific to certain planning strategies, and more.
  Table of Contents
Chapter 1: Getting Started
  • § 1:1 : Introduction1-1
  • § 1:2 : The Interview1-3
  • § 1:3 : Domicile1-6
  • § 1:4 : Human and Family Problems1-11
  • § 1:5 : Family History1-12
    • § 1:5.1 : The Need for Information1-13
  • § 1:6 : The Family’s Assets1-16
    • § 1:6.1 : Registration of Assets1-19
  • § 1:7 : Tax Facts1-20
  • § 1:8 : Summary of the Estate, Gift, and Generation-Skipping Tax Provisions of the American Taxpayer Relief Act of 20121-24
  • § 1:9 : Planning and Drafting Considerations1-25
Chapter 2: The Marital Deduction
  • § 2:1 : Introduction2-2
  • § 2:2 : Size of the Deduction2-5
    • § 2:2.1 : Setting Aside a Bypass Trust2-7
    • § 2:2.2 : Exploiting the Spouse’s Credit2-8
  • § 2:3 : Factors Favorable to Deferral2-14
  • § 2:4 : Factors Unfavorable to Deferral2-18
  • § 2:5 : Portability of Exemptions2-26
    • § 2:5.1 : Portability Election2-27
    • § 2:5.2 : Calculating the Deceased Spousal Unused Exclusion Amount2-27
    • § 2:5.3 : Sunset Provisions2-31
    • § 2:5.4 : Planning with Portability2-31
  • § 2:6 : Specific Bequests2-32
  • § 2:7 : The Pecuniary Legacy2-34
  • § 2:8 : The Fractional Share Legacy2-39
  • § 2:9 : Choosing the Formula2-41
  • § 2:10 : Eligible Bequests2-44
    • § 2:10.1 : Outright Bequests2-44
    • § 2:10.2 : Bequests in Trusts2-44
    • § 2:10.3 : The Classic Marital Deduction Trust2-45
    • § 2:10.4 : The Estate Remainder Trust2-48
    • § 2:10.5 : The Income-Only Trust2-49
  • § 2:11 : Disclaimers2-62
  • § 2:12 : Eligible Portions2-64
  • § 2:13 : The Noncitizen Spouse2-65
  • § 2:14 : The Qualified Domestic Trust2-68
  • § 2:15 : Simultaneous Death2-75
  • § 2:16 : The Arithmetic2-75
Chapter 3: The Nonmarital Share
  • § 3:1 : Introduction3-1
    • § 3:1.1 : The Exemption Equivalent of the Unified Credit3-2
    • § 3:1.2 : Source of Payment of Estate Taxes and Administration Expenses3-5
  • § 3:2 : Sprinkling Trusts3-9
    • § 3:2.1 : Generation-Skipping3-13
    • § 3:2.2 : Power of Appointment3-13
    • § 3:2.3 : Basis Considerations3-15
  • § 3:3 : Invasion of Principal3-18
    • § 3:3.1 : 5-and-5 Power3-19
  • § 3:4 : Further Use of Sprinkling Trusts3-20
    • § 3:4.1 : Generation-Skipping Tax3-21
  • § 3:5 : Charitable Provisions3-21
    • § 3:5.1 : Form of Bequest3-22
      • [A] : Pooled Income Fund3-22
      • [B] : Charitable Remainder Trust3-22
      • [C] : Charitable Lead Trust3-27
    • § 3:5.2 : Private Foundation Rules3-29
    • § 3:5.3 : Taxation3-31
Chapter 4: Providing for Children
  • § 4:1 : Fundamental Considerations4-1
    • § 4:1.1 : The Lawyer’s Role4-3
      • [A] : Use of Trusts4-4
      • [B] : Provisions for Flexibility4-8
      • [C] : Picking the Right Age4-9
    • § 4:1.2 : Guardianships4-11
    • § 4:1.3 : Uniform Transfers to Minors Act4-12
      • [A] : The Family Business4-14
      • [B] : Section 2503(c) Trusts4-17
      • [C] : Straight Income Trusts4-20
  • § 4:2 : Child As Trustee4-21
  • § 4:3 : When Parents Die4-22
    • § 4:3.1 : One Trust for Children4-25
    • § 4:3.2 : Choice of Guardian4-25
  • § 4:4 : Further Tax Aspects4-28
    • § 4:4.1 : Distributable Net Income4-28
    • § 4:4.2 : Capital Gains4-29
    • § 4:4.3 : The Kiddie Tax4-30
    • § 4:4.4 : Withheld Income4-32
  • § 4:5 : Support4-33
    • § 4:5.1 : Items of Support4-35
  • § 4:6 : Generation-Skipping Transfers4-38
Chapter 5: Making Gifts
  • § 5:1 : Introduction5-1
    • § 5:1.1 : The Applicable Credit Amount5-2
  • § 5:2 : Advantages of Gifts5-5
  • § 5:3 : Contemplation of Death5-12
  • § 5:4 : A Transfer That Is Not a Gift5-17
  • § 5:5 : What the Children Would Like5-18
  • § 5:6 : Gifts with Strings to Children5-21
  • § 5:7 : Interplay of Taxes5-21
    • § 5:7.1 : When Tax Savings Are Subordinate5-26
  • § 5:8 : Discretionary Trusts5-28
  • § 5:9 : The Private Annuity5-30
  • § 5:10 : Installment Sale5-37
  • § 5:11 : Short-Term Trusts5-41
  • § 5:12 : Trust and Leaseback5-42
  • § 5:13 : Loans5-43
  • § 5:14 : Net Gifts5-48
  • § 5:15 : Personal and Household Effects5-52
  • § 5:16 : The Residence5-54
  • § 5:17 : Transfers to Charity and Family5-56
  • § 5:18 : Charitable Remainder Trusts5-56
  • § 5:19 : Charitable Lead Trusts5-63
  • § 5:20 : Gifts for Conservation and Historic Purposes5-67
  • § 5:21 : Stock of Family Corporations5-68
  • § 5:22 : Tangible Personal Property5-70
  • § 5:23 : Valuation of Gifts5-71
Chapter 6: Generation Skipping
  • § 6:1 : Introduction6-2
  • § 6:2 : Statutory Framework6-3
  • § 6:3 : Taxable Terminations6-4
    • § 6:3.1 : Requirements for Taxable Terminations6-5
    • § 6:3.2 : Taxable Amount6-6
    • § 6:3.3 : Basis Adjustment6-7
  • § 6:4 : Taxable Distributions6-7
    • § 6:4.1 : Requirements for Taxable Distributions6-7
    • § 6:4.2 : Taxable Amount6-8
    • § 6:4.3 : Income Tax Consequences6-8
  • § 6:5 : Direct Skips6-9
    • § 6:5.1 : Requirements for Direct Skips6-9
    • § 6:5.2 : Crummey Withdrawal Powers6-10
    • § 6:5.3 : No Trust Look-Through6-11
    • § 6:5.4 : Taxable Amount6-12
    • § 6:5.5 : Basis Adjustment6-12
  • § 6:6 : Skip Persons and Generation Assignments6-12
    • § 6:6.1 : General Rules6-13
    • § 6:6.2 : Persons with a Deceased Parent6-13
    • § 6:6.3 : Trusts As Skip Persons6-17
  • § 6:7 : Interest in Property6-17
    • § 6:7.1 : Statutory Rules6-17
    • § 6:7.2 : Charitable Split-Interest Trusts6-19
  • § 6:8 : Excluded Transfers6-20
  • § 6:9 : The Rate of Tax6-23
  • § 6:10 : The GST Exemption6-24
    • § 6:10.1 : Separate Trusts6-24
    • § 6:10.2 : Exemption for Both Spouses6-28
    • § 6:10.3 : Allocating the GST Exemption6-32
  • § 6:11 : The Inclusion Ratio6-40
    • § 6:11.1 : General Rules6-40
    • § 6:11.2 : Charitable Lead Trusts6-42
    • § 6:11.3 : Recalculating the Inclusion Ratio6-43
  • § 6:12 : Estate Tax Inclusion Period6-43
  • § 6:13 : When There Are Multiple Skips6-46
  • § 6:14 : Planning for the Generation-Skipping Transfer Tax6-47
    • § 6:14.1 : Protecting Exempt Trusts6-47
    • § 6:14.2 : Exploiting the GST Exemption6-51
    • § 6:14.3 : Choosing Between the GST Tax and Estate Tax6-53
    • § 6:14.4 : Drafting Concerns6-54
  • § 6:15 : Nonresident Aliens6-55
Chapter 7: Grantor Retained Interest Trusts, Combined Purchases, and Sales of Remainder Interests; and Appendix 7A
  • § 7:1 : Introduction7-2
  • § 7:2 : Historical Perspective7-3
  • § 7:3 : Overview of Section 27027-5
    • § 7:3.1 : Chapter 14 Generally7-5
    • § 7:3.2 : Grantor Retained Income Trust7-6
    • § 7:3.3 : Section 27027-7
  • § 7:4 : Grantor Trusts with Retained Payments7-11
    • § 7:4.1 : Qualified Interests7-11
    • § 7:4.2 : Satisfying the Annuity or Unitrust Obligation with Notice7-12
      • [A] : Prior to Regulations7-13
      • [B] : Regulations Proscribing Payment of Annuity with a Note7-16
    • § 7:4.3 : Valuing the Retained Interest7-17
    • § 7:4.4 : Measuring the Effectiveness of a GRAT7-20
    • § 7:4.5 : Selecting the Term of the GRAT7-23
    • § 7:4.6 : Estate Tax Consequences7-24
    • § 7:4.7 : GST Tax Consequences7-27
    • § 7:4.8 : Income Tax Consequences7-28
    • § 7:4.9 : Comparing a GRAT to Other Planning Techniques7-29
      • [A] : Outright Gift7-29
      • [B] : Loan7-30
      • [C] : Sale to Family Member7-30
      • [D] : Sale to Intentionally Defective Grantor Trust7-31
  • § 7:5 : Qualified Personal Residence Trust7-35
    • § 7:5.1 : Personal Residence7-36
    • § 7:5.2 : Other Assets7-39
    • § 7:5.3 : Conversion to a GRAT7-40
    • § 7:5.4 : Estate and Gift Tax Consequences7-41
    • § 7:5.5 : Practical Considerations7-43
    • § 7:5.6 : Prohibition Against Reacquisition7-45
    • § 7:5.7 : Joint Ownership7-48
    • § 7:5.8 : Measuring the Effectiveness of a QPRT7-49
  • § 7:6 : Joint (Combined) Purchases7-50
  • § 7:7 : Sales of Remainder Interests7-55
  • § 7:8 : The Private Annuity7-61
  • Appendix 7A : Qualified Personal Residence TrustApp. 7A-1
Chapter 8: Life Insurance
  • § 8:1 : Introduction8-1
    • § 8:1.1 : Impact of the 2012 Tax Law on the Use of Life Insurance in Estate Planning8-4
    • § 8:1.2 : Life Insurance Products8-6
  • § 8:2 : Transfer the Policy?8-8
    • § 8:2.1 : Collecting the Proceeds8-10
    • § 8:2.2 : Transferring the Policy8-13
  • § 8:3 : Insurance Trusts8-16
  • § 8:4 : Payment of Estate Tax8-18
  • § 8:5 : Second-to-Die Insurance8-20
  • § 8:6 : Owner of Policy Dies8-23
  • § 8:7 : Premium Payments and Estate Tax8-27
    • § 8:7.1 : Premium Payments As Gifts8-31
  • § 8:8 : Loans8-39
  • § 8:9 : Dissolving Old Borrowing Plans8-42
  • § 8:10 : More About Borrowing Against the Policy8-43
  • § 8:11 : Group Policies and Premiums8-44
  • § 8:12 : Corporate-Owned Insurance8-45
  • § 8:13 : Split-Dollar Policies8-47
  • § 8:14 : Life Settlements8-58
Chapter 9: Retirement Benefits
  • § 9:1 : Introduction9-1
  • § 9:2 : Estate Tax9-3
  • § 9:3 : Income Tax Rules9-6
    • § 9:3.1 : Rollovers9-7
      • [A] : Rollovers by Participant or Surviving Spouse9-7
      • [B] : Rollovers by Nonspouse Beneficiary9-9
    • § 9:3.2 : Lump-Sum Distributions—Capital Gains and Averaging Rules (applicable to participants born before January 1, 1936)9-9
    • § 9:3.3 : Lump-Sum Elections (Pre-1987 Rules)9-13
    • § 9:3.4 : Taxable Amount of Lump-Sum Distributions (Pre-1987 Rules)9-14
    • § 9:3.5 : Income Tax Treatment of Employee Contributions9-16
    • § 9:3.6 : Roth IRAs9-17
    • § 9:3.7 : Income in Respect of a Decedent9-18
    • § 9:3.8 : Penalty Taxes on Premature Distributions, Failure to Make Minimum Distributions, and Excess Distributions and Accumulations9-19
      • [A] : Tax on Premature Distributions9-20
      • [B] : Minimum Distributions9-22
      • [C] : Excess Distributions and Accumulations9-24
  • § 9:4 : Selecting the Beneficiary9-24
  • § 9:5 : Funding the Applicable Credit Amount Trust with Retirement Benefits9-31
  • § 9:6 : Use of Retirement Benefits for Charity9-33
  • § 9:7 : Payment of Estate Taxes Attributable to Retirement Benefits9-34
  • § 9:8 : Retirement9-35
  • § 9:9 : Nonqualified Plans9-36
Chapter 10: Valuation and Other Estate and Gift Tax Issues Relating to Closely-Held Enterprises
  • § 10:1 : Introduction10-2
  • § 10:2 : Preliminary Comments Concerning Valuation10-3
    • § 10:2.1 : Penalty for Understatement of Value10-4
    • § 10:2.2 : Revenue Ruling 59-6010-4
    • § 10:2.3 : Statute of Limitations and Adequate Disclosure10-5
    • § 10:2.4 : Anticipating the IRS’s Response10-7
    • § 10:2.5 : Valuation When No Estate Tax Is Due10-8
  • § 10:3 : Valuation Discounts10-9
    • § 10:3.1 : Minority Discount10-9
    • § 10:3.2 : Discount for Lack of Marketability10-10
    • § 10:3.3 : Market Absorption/Blockage Discount10-12
    • § 10:3.4 : Fractional Interest Discount10-12
    • § 10:3.5 : Planning for Discounts and QTIP Trusts10-14
    • § 10:3.6 : Key Person Discount10-15
    • § 10:3.7 : Discount for Securities Law Restrictions10-15
    • § 10:3.8 : Discount for Built-In Capital Gains10-16
    • § 10:3.9 : Substantiating Valuation Discounts10-20
  • § 10:4 : Valuation Premiums10-21
    • § 10:4.1 : Control Premium10-21
    • § 10:4.2 : Swing Vote Premium10-23
  • § 10:5 : Transfers Soon Before Death to Achieve Minority Position10-24
  • § 10:6 : Family Limited Partnerships10-25
    • § 10:6.1 : Discounted Gifts with Retained Control10-26
    • § 10:6.2 : Economic Substance Doctrine and Section 270310-28
    • § 10:6.3 : Gift on Formation10-37
    • § 10:6.4 : Section 2704(b)10-43
    • § 10:6.5 : Section 2704(a)10-47
    • § 10:6.6 : Potential Estate Tax Inclusion—Section 203610-51
    • § 10:6.7 : Annual Gift Tax Exclusion10-60
    • § 10:6.8 : Planning Considerations10-63
    • § 10:6.9 : Summing Up FLPs10-65
  • § 10:7 : Section 2704 Proposed Regulations10-66
    • § 10:7.1 : Disregarded Restrictions10-67
    • § 10:7.2 : Applicable Restrictions10-71
    • § 10:7.3 : Lapses of Certain Rights and the Three-Year Clawback Upon Death10-72
    • § 10:7.4 : Estate Planning Before the Proposed Regulations Are Finalized10-74
  • § 10:8 : Family-Owned Business Deduction10-75
  • § 10:9 : Special Valuation of Farms and Qualifying Real Property10-75
  • § 10:10 : Estate Freezes10-76
    • § 10:10.1 : Prior Attacks on Estate Freezes10-77
    • § 10:10.2 : Overview of Section 270110-78
    • § 10:10.3 : Statutory Prerequisites10-81
    • § 10:10.4 : Transfer of Equity Interest10-81
    • § 10:10.5 : Family Relationships10-82
    • § 10:10.6 : Applicable Retained Interest10-83
      • [A] : Distribution Right10-84
      • [B] : Extraordinary Payment Rights10-86
    • § 10:10.7 : Exceptions to Section 270110-87
    • § 10:10.8 : Valuation of Applicable Retained Interests10-88
      • [A] : Extraordinary Payment Rights10-89
      • [B] : Distribution Rights10-89
      • [C] : Qualified Payment Rights Combined with Extraordinary Payment Rights10-91
      • [D] : Ten Percent Threshold10-92
    • § 10:10.9 : Subtraction Method of Valuation10-93
      • [A] : Step One10-93
      • [B] : Step Two10-93
      • [C] : Step Three10-95
      • [D] : Step Four10-95
    • § 10:10.10 : Cumulative, but Unpaid, Distributions10-96
    • § 10:10.11 : Adjustments to Avoid Double Taxation10-97
    • § 10:10.12 : Income Tax Concerns10-99
    • § 10:10.13 : Summing Up Estate Freezes10-105
  • § 10:11 : Formula Transfers10-106
Chapter 11: Business Interests: Family and Partner Concerns
  • § 11:1 : Introduction11-2
  • § 11:2 : Continuing the Business11-2
    • § 11:2.1 : Will the Business Survive?11-2
    • § 11:2.2 : Instructions to Fiduciaries11-3
  • § 11:3 : Family Problems11-4
    • § 11:3.1 : Income for Dependents11-6
    • § 11:3.2 : Corporate Redemption11-8
    • § 11:3.3 : Different Classes of Stock11-9
      • [A] : Section 2701 Concerns11-10
      • [B] : Satisfying Family Members Not in Business11-11
      • [C] : Post-Death Reorganization11-12
    • § 11:3.4 : S Corporation11-14
      • [A] : Qualified Subchapter S Trusts11-15
      • [B] : Electing Small Business Trusts11-16
    • § 11:3.5 : Partnership and Limited Liability Company11-19
    • § 11:3.6 : Nonbusiness Assets11-20
    • § 11:3.7 : Sibling Rivalry11-21
  • § 11:4 : The Deceased Co-Owner11-22
  • § 11:5 : The Surviving Co-Owner11-24
  • § 11:6 : The Buy-Sell Agreement11-25
    • § 11:6.1 : Tax Law Requirements11-27
      • [A] : Case Law11-27
      • [B] : Pre-October 9, 1990 Agreements11-31
      • [C] : Three-Pronged Test Under Section 270311-32
    • § 11:6.2 : Price Formula11-36
    • § 11:6.3 : Funding Through Insurance11-38
    • § 11:6.4 : Basis11-41
    • § 11:6.5 : Dividend Considerations11-42
    • § 11:6.6 : Partnerships11-44
    • § 11:6.7 : Other Considerations11-46
Chapter 12: Joint Interests
  • § 12:1 : Introduction12-1
  • § 12:2 : Nature of Ownership Interests12-2
    • § 12:2.1 : Property Rights12-2
    • § 12:2.2 : State Law12-3
  • § 12:3 : Gift Tax12-4
    • § 12:3.1 : Creation of Joint Tenancy12-4
      • [A] : Annual Exclusion and Gift Splitting12-4
      • [B] : Value of Gift12-5
      • [C] : Joint Bank Accounts12-6
      • [D] : U.S. Savings Bonds12-7
      • [E] : Family Residence12-7
    • § 12:3.2 : Termination of Joint Tenancy12-7
  • § 12:4 : Estate Tax12-9
    • § 12:4.1 : General Rule12-9
    • § 12:4.2 : Qualified Joint Property12-13
  • § 12:5 : Generation-Skipping Transfer Tax12-14
  • § 12:6 : Advantages and Disadvantages12-15
    • § 12:6.1 : Income Tax Considerations12-15
      • [A] : Cost Basis12-15
      • [B] : Spousal Joint Tenancies Created Before 197712-18
    • § 12:6.2 : Controlling Disposition of Property12-19
    • § 12:6.3 : Exploiting the Unified Credit12-20
    • § 12:6.4 : Disclaimers12-20
    • § 12:6.5 : Other Considerations12-23
Chapter 13: Choosing Executors and Trustees
  • § 13:1 : Introduction13-1
  • § 13:2 : Investment Responsibilities13-6
  • § 13:3 : Family Members As Fiduciaries13-12
  • § 13:4 : Other Fiduciaries13-18
    • § 13:4.1 : Banks As Fiduciaries13-20
  • § 13:5 : Multiple Fiduciaries13-22
    • § 13:5.1 : Limitation of Powers13-23
      • [A] : Sprinkling Trusts13-25
      • [B] : Life Insurance13-26
  • § 13:6 : Successor Trustees13-27
    • § 13:6.1 : Appointment13-28
    • § 13:6.2 : Removal13-29
      • [A] : Scope of Power13-31
Chapter 14: Payment of Transfer Taxes
  • § 14:1 : Introduction14-1
  • § 14:2 : Responsibility for Tax14-3
    • § 14:2.1 : Common Law14-3
    • § 14:2.2 : Tax Apportionment14-4
      • [A] : Broad Tax Clause14-7
      • [B] : Marital Deduction Trust14-8
      • [C] : Generation-Skipping Tax14-12
      • [D] : Trusts and Tax Payment14-15
      • [E] : Special Problems/Source of Payment of Taxes14-18
      • [F] : Confirming Apportionment14-21
    • § 14:2.3 : Filing the Estate Tax Return; Closing Letters; Basis Reporting14-21
  • § 14:3 : Deferral of Estate Tax14-23
Chapter 15: Not to Be Overlooked
  • § 15:1 : Introduction15-2
  • § 15:2 : Costs of Dying15-2
  • § 15:3 : Memento Bequests15-5
  • § 15:4 : Tangible Property15-6
  • § 15:5 : Disclaimers15-11
  • § 15:6 : Providing for In-Laws15-23
  • § 15:7 : Income in Respect of a Decedent15-25
  • § 15:8 : Estate Liquidity15-28
    • § 15:8.1 : Life Insurance15-32
  • § 15:9 : Care for the Elderly and the Failing15-33
  • § 15:10 : IRS Guidance on the 2-Percent of Adjusted Gross Income Floor for Trusts and Estates15-46
    • § 15:10.1 : The Basic Rules15-47
    • § 15:10.2 : The Special Case of Investment Advisory Fees15-48
    • § 15:10.3 : Bundled Fees15-49
  • § 15:11 : Proposed Regulations Concerning Basis Consistency and Reporting for Property Acquired from a Decedent15-51
    • § 15:11.1 : Consistency of Basis with Estate Tax Return15-52
    • § 15:11.2 : Property that Increases Estate Tax Liability15-52
    • § 15:11.3 : Final Value of Property Acquired from a Decedent15-53
    • § 15:11.4 : After-Discovered or Omitted Property15-53
    • § 15:11.5 : Definition of Executor for Purposes of Sections 1014(f) and 603515-54
    • § 15:11.6 : Requirement to Provide Information Return and Statement(s) Under Section 603515-54
    • § 15:11.7 : Circumstances Under which No Form 8971 or Schedule A Is Required Under Section 603515-55
    • § 15:11.8 : Property to Be Reported on the Form 8971 and Schedule A15-55
    • § 15:11.9 : Beneficiaries15-55
    • § 15:11.10 : Due Date for Information Return and Statements15-57
    • § 15:11.11 : Supplemental Form 8971 and Schedule A15-57
    • § 15:11.12 : Subsequent Transfers15-58
    • § 15:11.13 : Proposed Effective/Applicability Date15-59
  Index

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"[Manning] covers all of the major areas with which the planner must be familiar, and does so in significant detail & an outstanding text."
New York Law Journal

"A penetrating, thoughtful treatment presented in a most winning style."
Estate Planning

The book covers all of the major areas with which the estate planner must be familiar, and does so in significant detail... an outstanding text..."
New York Law Journal


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