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This casebook statutory supplement meets the needs of students in
basic and advanced courses on wills, trusts, decedents' estates,
fiduciary administration, and future interests, providing a
compendium of essential uniform act provisions and official
comments. It covers a wide range of topics, including: intestacy;
wills; probate administration; nonprobate transfers; disclaimers;
principal and income; prudent investments; perpetuities; trusts
(including trust decanting and directed trusts); powers of
appointment; and powers of attorney.
The Twelfth Edition continues to provide an engaging and insightful
introduction to the federal estate, gift, and generation-skipping
transfer taxes, placing leading cases in historical context and
exploring their practical significance and policy implications. It
reflects changes in the basic exclusion amount under the Tax Cuts
and Jobs Act of 2017, as well as final regulations implementing the
Supreme Court's Obergefell decision concerning same-sex marriage
and recent judicial decisions concerning lifetime transfers and
family limited partnerships.
This volume can serve either as a course supplement or as a
refresher for practicing lawyers. It provides an clear and
accessible explanation of the federal income taxation of estates,
trusts, and beneficiaries, focusing on key provisions of the Code
and regulations as well as judicial decisions and administrative
rulings. Numerous examples illustrate practical applications of the
relevant rules. Topical coverage includes the decedent's final
income tax return; income in respect of a decedent; classification
of estates and trusts; distributable net income; simple and complex
trusts; distributions; grantor trusts; charitable trusts; and
foreign trusts.
This casebook statutory supplement meets the needs of students in
basic and advanced courses on wills, trusts, decedents' estates,
fiduciary administration, and future interests, providing a
compendium of essential uniform act provisions and official
comments. It covers a wide range of topics, including: intestacy;
wills; probate administration; nonprobate transfers; disclaimers;
principal and income; prudent investments; perpetuities; trusts
(including trust decanting and directed trusts); powers of
appointment; and powers of attorney. The previous edition has been
updated to include the recently-promulgated Uniform Fiduciary
Income and Principal Act and related conforming amendments.
This comprehensive guide can serve either as a course supplement or
as a refresher for members of the bar. Expert commentary summarizes
the law and offers critical perspectives on the estate, gift, and
generation-skipping transfer taxes, including lifetime and
testamentary transfers, joint-and-survivor tenancies, life
insurance, annuities, and powers of appointment; inclusion and
valuation; exemptions and exclusions; deductions; and tax
liabilities. Additional chapters cover basic tax and estate
planning concepts, reform proposals, and fundamental alternatives
to the current transfer tax system.
This Nutshell presents an introduction to basic concepts and
techniques of estate planning. Subjects covered include transfers
of property at death by will or intestacy; inter vivos gifts;
survivor interests; revocable and irrevocable trusts; community
property; life insurance; retirement, disability and death
benefits; charitable trusts; future interests; fiduciary
administration; and federal estate and gift taxes.
The new edition of Gratuitous Transfers incorporates developments
in the law of wills, trusts and estates since 2013, including a new
principal case involving beneficiary consent to trust accounting.
The text also includes references to case law and literature
relating to same-sex marriage, revocation by divorce, reformation
of wills, directed trusts, trust decanting, and fiduciary access to
digital assets, as well as statutory references to recent
amendments to the Uniform Probate Code and Uniform Trust Code. The
coverage has been thoroughly updated while maintaining continuity
of organization and general approach with previous editions.
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