BarristerBooks- Your Only Online Law Bookstore! Law Books and More!

Items:

Total:

$0.00

Only $49.00 until FREE SHIPPING!


	Advanced Search

Estate Planning & Chapter 14: Understanding the Special Valuation Rules

by Hader
Edition: 2000 w/updates*
13-ISBN: 9780872241350
10-ISBN: 0872241351
Format: Binder/Looseleaf
SKU: ATTY20047

List Price:	$245.00
Our Low Price:	$241.95



	Estate Planning (2 Vols.)
	Blattmachr on Income Taxation of Estates and Trusts
	Stocker and Rikoon on Drawing Wills and Trusts
	Law in a Nutshell: Introduction to Estate Planning

	See other items related to: Wills, Trusts, Estates Law

Chapter 14 of the Code contains its own set of "special valuation rules" for transfer tax purposes that you must know in order to most effectively meet your clients' estate-planning needs. This in-depth Practising Law Institute resource, Estate Planning & Chapter 14, guides you through the complex rules, regulations and exemptions of Chapter 14 provisions regarding transfers of interests in trusts, corporations, and partnerships. You'll find authoritative analyses of various provisions of Chapter 14, practice tips, step-by-step advice on valuation of family-held interests, the impact of landmark court rulings, relevant private letter rulings, legislative history and much more.

Among the topics covered are the tax implications of transfer of interest in family-held business, GRITs, GRATs, GRUTs, QPRTs, buy-sell agreements, the tax treatment of lapsed voting or liquidation rights and certain restrictions on liquidation. The analyses include adjustments to avoid double taxation, indirect holding of interests and statute of limitations considerations.

Estate Planning & Chapter 14 also contains practical appendices illustrating the subtraction method of valuation, the impact of increasing age, term or interest rate on the value of different types of gifts in trust, and state-by-state analyses of partnership and LLC statutes to aid in the selection of an appropriate jurisdiction for the creation of a family business entity. Invaluable advice for all estate planners.

Table of Contents:

Rationale for Section 2701 IRC 2701: Special Valuation Rules;

Analysis of the Statute IRC 2702: Special Valuation Rules;

Valuation Under Section 2701 IRC 2703: Certain Rights and Restrictions Disregarded;

Who Is Affected by IRC 2704: Treatment of Certain Lapsing Rights and Restrictions;

Transfer Tax Treatment of Accumulated Qualified Payments;

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;

Qualified Interests: GRATs, GRUTs and Qualified Remainder Interests;

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;

Appendix A Chapter 14: The special Valuation Rules (complete text).

*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.

Shipping: This item may arrive separately from other items included in your order.

This item earns 241 BarristerRewards points! (What are BarristerRewards points?)