Order by phone 1-866-808-5635 (M-F 9am-5pm CST)

BarristerBooks.com

Only $48.99 until FREE SHIPPING!

Estate Planning & Chapter 14: Understanding the Special Valuation Rules

$180.95 In stock:

Edition: 2nd ed., 2011
Author(s): Hader
ISBN:

9781402416873

SKU: ATTY20047

New
Paperback

$18095

List Price: $195.00

  • FREE SHIPPING!
  • This item ships within 1 to 2 business days.
  • This item earns 180 LawRewards points!What are LawRewards?

Product Description

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 “achieve 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

Information

Condition New
Shipping Availability This item ships within 1 to 2 business days.
Heavy No
Format Paperback
Author Hader
ISBN 9781402416873
Edition 2nd ed., 2011
Publisher Practising Law Institute