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Changing the Situs of a Trust

by Hendrickson, Silverman
Edition: 1982 w/updates*
13-ISBN: 9781588520142
10-ISBN: 1588520145
Format: Binder/Looseleaf
SKU: ATTY71010

List Price:	$219.00
Our Low Price:	$216.95



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This eminently practical deskbook will help you achieve considerable savings of income, property, gift and death taxes – even without an actual change of situs. Changing the Situs of a Trust includes suggested clauses for both inter vivos and testamentary instruments and examines court reactions to a petition for change when the trust instrument does not specifically provide for one. In addition, you’ll find the full text of every state statute regarding situs changes, as well as an analysis of the key provisions of leading states and the Uniform Probate Code, the Uniform Trust Code, and the revision of the Uniform Partnership Act (including provisions governing applicable LLPs). This thorough volume also features extensive coverage of foreign and domestic asset protection trusts, the international governance of trusts, U.S. tax treatment of transfers to foreign trusts and recognition of gains, departures from the traditional New York view of when a situs may be changed, the Alaska Trust, and revisions of the California Probate Code.

*Important! Supplement Update Policy: Like most attorney-practitioner titles, this item may be supplemented from time to time with updates by the publisher in order to reflect any changes in the legal topic area covered. These updates are important in ensuring that your item always reflects the most up-to-date legal information. Your purchase price includes the cost of all previous updates and any updates that may be issued within 60 days of your purchase. After that period, subsequent supplements will be sent to you directly from the publisher for your review and purchase.

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