Q&A Equity and Trusts 2012 and 2013 (Questions & Answers)

Format: Paperback

Language: English

Format: PDF / Kindle / ePub

Size: 13.75 MB

Downloadable formats: PDF

Support and educational trusts for children and other family members can be designed to minimize income taxes while providing assurance that resources will be available to your heirs and beneficiaries in accordance with your desires. Both allow you to spell out how you would like your property to be distributed, but they also go far beyond that. We are skilled at spotting potential issues before they become major problems and in guiding our clients through the maze of fiduciary law and regulations.

Pages: 258

Publisher: Oxford University Press; 8 edition (March 21, 2012)

ISBN: 0199697639

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With limitation on the generality of the foregoing, the aforesaid direction to minimize taxes shall include the following particular matters: (1) exclusion from or inclusion in my gross estate of any assets, and all matters of valuation, in the first instance, for federal estate tax purposes; (2) election as to alternative valuation dates for federal estate tax purposes; (3) allocation of such charges and costs of administration as are available for reduction of either federal estate or income taxes; (4) election to continue, revoke, or make any consent to any election under subchapter S of the Internal Revenue Code of 1986, as amended; (5) selection of any appropriate income tax year, timing the distributions and of payment of deductible expenses, et cetera; and (6) retaining of competent tax counsel, for advice, the preparation of returns, et cetera ref.: Estates & Trusts: Cases and download for free Estates & Trusts: Cases and Materials. Recent New York State Decisions, Case Notes—Recent New York State Surrogate's and Supreme Court Decisions, and a Florida Update are featured in each issue Wills, Administration and read online http://plundit.com/lib/wills-administration-and-taxation-a-practical-guide.

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