Disclaimers in estate planning

Cline, Christopher P., 1960-
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Publication Details Click to collapse Cite/Export

  • Creator Christopher P. Cline
  • Format Books
  • Publication Second edition. Chicago : American Bar Association, [2012] ©2012
  • Physical Details
    • ix, 210 pages ; 23 cm
  • ISBNs 9781614384298, 1614384290, 9781614384304, 1614384304
  • OCLC ocn778828782

Notes

  • Includes bibliographical references and index.

Contents

  • General -- State disclaimer laws -- State disclaimer laws : particular interests -- Federal tax law of pre-1977 transfers -- Federal tax law of the qualified disclaimer : section 2518 -- Section 2518 : specific issues -- General transfer tax uses of disclaimer -- Using disclaimers for credit shelter drafting and repairs -- More sophisticated tax disclaimer techniques -- Disclaimer planning with generation-skipping transfers -- Disclaimers for income tax planning -- Disclaimer planning for creditor avoidance -- Potential disclaimer problems
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