Living Trusts: After the 1997 Taxpayer Relief Act
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More About This Title Living Trusts: After the 1997 Taxpayer Relief Act
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Doug H. Moy is a consultant in estate and gift taxation and planning whose clients include accountants, attorneys, and individuals nationwide. A nationally recognized author of books and professional articles in his field, he received the 1995 and 1996 Golden Quill Awards from the National Society of Accountants.X
English
THE LIVING TRUST IN PERSPECTIVE.
Framework of a Living Trust.
Trustee's Powers, Duties, and Responsibilities.
Property Management and Other Benefits.
Disadvantages, Reservations, and Limitations.
OPERATION OF AND TAXES AFFECTING A LIVING TRUST.
Lifetime Operation of a Living Trust.
Federal Income Tax.
Federal and State Transfer Taxes.
LIFETIME FUNDING OF A LIVING TRUST.
Overview of the Funding Process.
Real Property Interests.
Publicly Traded Securities and U.S.
Government Obligations.
Closely Held Business Interests.
Accounts in Banks, Savings Associations, and Credit Unions.
Tangible and Intangible Personal Property.
Retirement Plans, Life Insurance, and Annuities.
Power of Attorney and Pour-Over Will.
Notes.
Appendices.
Bibliography.
Index.
