The Resource Estate tax marital deduction, Jeffrey N. Pennell

Estate tax marital deduction, Jeffrey N. Pennell

Label
Estate tax marital deduction
Title
Estate tax marital deduction
Statement of responsibility
Jeffrey N. Pennell
Creator
Contributor
Author
Publisher
Subject
Genre
Language
eng
Summary
"... presents a detailed study of the marital deduction under the federal wealth transfer tax laws. It analyzes practical and tax advantages of using the marital deduction (as well as its potential pitfalls), including issues raised in planning, qualification, funding, and administering a marital bequest."
Member of
Cataloging source
BNA
Characteristic
updating web site
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 843-3rd ONLINE
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
Series statement
Estates, gifts, and trusts
Series volume
843-3rd
Label
Estate tax marital deduction, Jeffrey N. Pennell
Instantiates
Publication
Copyright
Note
  • Formerly published in Washington, D.C., 2004-2007
  • Title from title screen (viewed Aug. 21, 2013)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Planning in contemplation of divorce
  • Planning in contemplation of marriage
  • Ethics considerations
  • Planning for unmarried cohabitants
  • Working papers
  • Detailed analysis. Introduction
  • Basic marital deduction planning
  • Planning and drafting for larger estates
  • Specialized situations that affect proper size of marital bequests
  • Qualification requirements
  • Forms of dispositions
  • Selecting and drafting marital deduction trusts
  • Funding marital deduction transfers
Control code
60412627
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60412627
System details
Mode of access: World Wide Web
Label
Estate tax marital deduction, Jeffrey N. Pennell
Publication
Copyright
Note
  • Formerly published in Washington, D.C., 2004-2007
  • Title from title screen (viewed Aug. 21, 2013)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Planning in contemplation of divorce
  • Planning in contemplation of marriage
  • Ethics considerations
  • Planning for unmarried cohabitants
  • Working papers
  • Detailed analysis. Introduction
  • Basic marital deduction planning
  • Planning and drafting for larger estates
  • Specialized situations that affect proper size of marital bequests
  • Qualification requirements
  • Forms of dispositions
  • Selecting and drafting marital deduction trusts
  • Funding marital deduction transfers
Control code
60412627
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60412627
System details
Mode of access: World Wide Web

Library Locations

    • Pardee Legal Research CenterBorrow it
      5998 Alcalá Park, San Diego, CA, 92110-2492, US
      32.771471 -117.187496
Processing Feedback ...