Estate Planning & Chapter 14: Understanding the Special Valuation Rules

Edition : 2nd edition
Author(s) : Hader

Estate Planning & Chapter 14: Understanding the Special Valuation Rules
- ISBN: 9781402416873
- SKU: ATTY20047
- Condition: New
- Format: Paperback
$205.80

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

Estate Planning & Chapter 14 has been completely updated in light of the federal estate tax changes of the past few years. Now in a handy paperback format, this comprehensive resource gives you all the facts you need to take advantage of the still available tax-saving opportunities for clients wishing to pass wealth from older to younger generations within a family. It is stocked with sample documents, case studies, charts, and graphs that help you implement tax-advantaged strategies.

Estate Planning and Chapter 14: Understanding the Special Valuation Rules is an indispensable guide for estate and tax planners, tax attorneys, and general practitioners involved in estate and tax planning.

Chapter Headings:

Rationale for Section 2701
Analysis of the Statute; And Appendices 2A-2D
Valuation Under Section 2701; And Appendix 3A: Subtraction Method of Valuation
Who Is Affected by Section 2701?
Transfer Tax Treatment of Accumulated Qualified Payments; And Appendix 5A: Election Statement to Treat Late Qualified Payment As Taxable Event
Adjustments to Avoid Double Taxation
Indirect Holding of Interests
Rationale for Section 2702
General Rule of Section 2702
GRITs Holding Tangible Property: Special Rules
Residence GRITs: Personal Residence Trusts and Qualified Personal Residence Trusts; And Appendices 11A-11B
Qualified Interests: GRATs, GRUTs, and Qualified Remainder Interests; And Appendices 12A-12B
Certain Property Treated As Held in Trust
Avoiding Double Taxation: Reduction in Taxable Gifts
Overview and Background of Section 2703
Detailed Analysis of the Statute
Family Limited Partnerships and Section 2703
Overview and Background of Section 2704
Detailed Analysis of Section 2704
Family Limited Partnerships and Section 2704
Planning Implications; And Appendices 21A-21B
Appendix A: Chapter 14: The Special Valuation Rules (Complete Text)
Table of Authorities
Index to Estate Planning & Chapter 14

Estate Planning & Chapter 14: Understanding the Special Valuation Rules

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