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21. Estate and gift tax issues for employee benefit plans / by Louis A. Mezzullo.  by Mezzullo, Louis A., 1944- Arlington, VA : Tax Management Inc., c2013- Contents:  Background -- Transfer and income taxes; penalty taxes -- Planning. Notes:  "...discusses estate planning considerations relating to distributions from qualified retirement plans and individual retirement accounts (IRAs). The portfolio includes a general discussion of qualified retirement plans, traditional IRAs, Roth IRAs, and nonqualified deferred compensation plans. In addition, spousal rights, provided under the Retirement Equity Act of 1984, are discussed in detail." - iii. "This Portfolio revises and supersedes 378-3rd T.M., Estate and gift tax issues for employee benefit plans." Update frequency:  Updated irregularly. Location Collection Call No. Status Due Date Pierce County Law Library Reading Room KF6289.A1 T35 no. 378-4th Checked in           22. Estate and gift tax issues for employee benefit plans / by Louis A. Mezzullo.  by Mezzullo, Louis A., 1944- Arlington, VA. : Tax Management Inc., c2013- Contents:  Background -- Transfer and income taxes; penalty taxes -- Planning. Notes:  "explores the gift, estate, and generation-skipping transfer tax issues that arise with respect to qualified retirement plan benefits and IRAs. It also discusses income tax considerations, including the income taxation of distributions, the special income tax treatment of employer securities received as part of a distribution, income in respect of a decedent issues that arise when plan benefits and IRAs are paid to the beneficiaries of a deceased participant or account holder, rolling over inherited IRAs, and the ability to roll over distributions from qualified retirement plans. -- iii. "This Portfolio revises and supersedes 814-3rd T.M., Estate and gift tax issues for employee benefit plans." Update frequency:  Updated irregularly. Location Collection Call No. Status Due Date Pierce County Law Library Reading Room KF6289.A1 T35 no.814-4th Available for use           23. Tax planning for family wealth transfers during life : analysis with forms / Howard M. Zaritsky ; [edited by] Bruce Furst, Mark Canizio, Max Clarke.  by Zaritsky, Howard M. New York, NY : Thomson Reuters, c2013. Contents:  v.1 An intrafamily transfer program -- Outright transfers, transfers by representatives, and transfers of concurrent ownership interests -- Transfers with retained interests -- Gifts to minors -- Transfers split with charities -- Transfers split with spouse -- v. 2 Transfers to persons with special circumstances -- Transfers by persons with special problems -- Transfers of interests in family corporations -- Transfers of interests in family partnerships and limited liability companies -- Transfers of special assets -- Making large transfers with reduced gift taxes. Notes:  Includes index. Supplement note:  Updated with pages that are interfiled and with a softbound supplement volume. Location Collection Call No. Status Due Date Pierce County Law Library Online & discs KF6572 .Z3 2013 Available for use   Pierce County Law Library Reading Room KF6572 .Z3 2013 Available for use   Pierce County Law Library Reading Room KF6572 .Z3 2013 Available for use   Pierce County Law Library Reading Room KF6572 .Z3 2013 Available for use           24. Estate planning / by William P. Streng.  by Streng, William P. Arlington, VA : Tax Management Inc., c2013- Contents:  Inventory of the client's assets and objectives -- Preliminary estate planning considerations -- The basic federal transfer tax and income tax structure -- Fundamental testamentary planning -- Lifetime asset transfers -- Intrafamily transfer alternatives to gifts -- Generation-skipping transfers -- Special nonprobate planning situations -- Special business planning situations -- Special executive compensation/deferred benefits estate planning -- Post-mortem estate planning -- Estate planner-client relationship. Notes:  "This portfolio revises and supersedes 800 T.M.-2nd"--Cover. "...designed as an authoritative and practical working tool for attorneys, accountants, and others involved in estate planning practice. The basic estate, gift, and trust planning concepts are presented in a descriptive and conveniently accessible form. The topics treated include: the development by the advisor of an estate planning strategy for the client; fundamentals of the federal transfer tax system and related federal income tax rules; lifetime donative asset transfers; gratuitous property transfers at death; generation-skipping transfers; special property transfer planning considerations (e.g., community property, life insurance, charitable transfers, closely held corporations); and post-mortem planning. - p. iii. Location Collection Call No. Status Due Date Pierce County Law Library Reading Room KF6289.A1 T35 no.800-3rd Checked in           25. Estate and trust administration : tax planning / by Alan S. Acker.  by Acker, Alan S., 1953- Arlington, VA : Tax Management, c2014 Contents:  Introduction -- Options affecting the decedent's income taxes -- Options affecting the decedent's gift taxes -- Option to treat revocable trust as part of estate - section 645 election -- Options affecting the decedent's gross estate -- Options affecting the decedent's taxable estate -- Options affecting the decedent's estate tax payments -- Options affecting the decedent's GST exemption -- Options available to beneficiaries affecting the disposition of the decedent's estate -- Options affecting fiduciary income taxes -- Options involving business interests -- Options involving interests in employee benefits. Notes:  "This portfolio revises and supersedes 855-2nd T.M." Update frequency:  Updated irregularly. Location Collection Call No. Status Due Date Pierce County Law Library Reading Room KF6289.A1 T35 no. 855-3rd Available for use           26. Moving on: a pragmatic approach to succession planning for owners of closely held businesses / program chairs, Kristi Marie Mathisen, Lisa E. Schaures ; presented in partnership with the WSBA Real Property, Probate and Trust Section.  [Seattle, Wash.] : Washington State Bar Association, 2013. Contents:  Getting started: how to get clients to plan for business succession / David Stiefel, Matthew Wesley -- Trust and buy/sell funding strategies and issues / Jennifer Todd, Barbara Potter, Diana M. Zottman -- Planning strategies and the business reality check / Renee Pradels Ryan, James K. McBain, Sean K. Griffee, Rob Keasal -- Estate tax update and tax planning opportunities for Washington small businesses / RoseMary Reed, Sarah MacLeod -- Too many tiaras: estate administration with businesses / RoseMary Reed, Sarah MacLeod -- Cautionary tales: planning failures and fixes / Lora L. Brown, Kenneth W. Hart, Mary Anne Petesch, Lisa E. Schaures. Notes:  December 6, 2013. Location Collection Call No. Status Due Date Pierce County Law Library Seminar materials KF753.A75 M6 2013 CLE Available for use           27. Life insurance / by Louis A. Mezzullo.   by Mezzullo, Louis A. Arlington, VA : Tax Management, c2014- Contents:  Estate taxation -- Gift taxation and estate planning -- Special issues in estate planning with life insurance. Notes:  "Revises and supersedes 826 T.M.-2nd" "...analyzes in detail the federal estate and gift tax treatment of life insurance policies. After outlining the general principles involved, the Portfolio applies the concepts to both personal and business insurance in various contexts, such as group term insurance, split-dollar insurance, and buy-sell insurance. The Portfolio reviews the application of life insurance to other transfer tax and planning areas, such as the marital deduction, section 2035 (the three-year rule), and retirement planning." -- p. iii. Location Collection Call No. Status Due Date Pierce County Law Library Reading Room KF6289.A1 T35 no.826-3rd Available for use           28. Powers of appointment : estate, gift, and income tax considerations / by Christopher P. Cline.  by Cline, Christopher P., 1960- Arlington, VA : Tax Management Inc., c2014. Contents:  Non-tax provisions governing powers of appointment -- General power of appointment defined -- Estate and gift taxation of general powers of appointment -- Income tax consequences -- Generation-skipping transfer tax consequences -- Planning ideas. Notes:  "...analyzes the application of federal estate, gift, and income tax statutes to holders of powers of appointment, focusing on section 2041, section 2514, and sections 671 - sections 678 of the Internal Revenue Code. The effect of the generation-skipping transfer tax on powers of appointment is also examined, as well as the taxation of property subject to powers of appointment under other provisions." -- p.iii. "This portfolio revises and supersedes 825-3rd T.M." Location Collection Call No. Status Due Date Pierce County Law Library Reading Room KF6289.A1 T35 no. 825-4th Available for use           29. Retained powers (sections 2036(a)(2) and 2038) / by Henry J. Lischer, Jr. (Emeritus Professor of Law, Dedman School of Law, Sourthern Methodist University, Dallas, Texas.  by Lischer, Henry J. Arlington, VA : Tax Management, c2008- Contents:  Detailed analysis. Introduction -- Section 2036(a)(2) -- Section 2038 -- Comparison of scopes of [section] 2036(a)(2) and [section] 2038 -- Elements Common to [section] 2036, [section] 2037 and [section] 2038 -- Table of worksheets. Notes:  "... is concerned with lifetime transfers with respect to which the transferor retains or possesses at death one or more rights or powers over possession or enjoyment. If such a right or power exists at the death of the transferor, one or both of [section] 2036(a)(2) or [section] 2038 may cause all or a portion of the transferred property to be included in the gross estate of the decedent." Kept up to date with revision pages. 500 "This portfolios revises and supersedes 50-6th T.M." "This portfolios revises and supersedes 50-6th T.M." " "Bloomberg BNA"--Cover. Location Collection Call No. Status Due Date Pierce County Law Library Reading Room KF6289.A1 T35 no.876 Available for use           30. Retained beneficial interests (sections 2036(a)(1) and 2037) / by Henry J. Lischer, Jr. (Emeritus Professor of Law, Dedman School of Law, Sourthern Methodist University, Dallas, Texas.  by Lischer, Henry J. Arlington, VA : Tax Management, c2008- Contents:  Detailed analysis. Introduction -- Section 2036(a)(1) -- Section 2037 -- Elements common to [section] 2036, [section] 2037 and [section] 2038 -- Table of worksheets. Notes:  "... is concerned with lifetime transfers with respect to which the transferor retains at death one or more specified beneficial interests in the property transferred during life. If such an interest is retained at the death of the transferor, one or both of [section] 2036(a)(1) or [section] 2037 may cause all or a portion of the transferred property to be included in the gross estate of the decedent." Kept up to date with revision pages. 500 "This portfolios revises and supersedes 52 T.M." "This portfolios revises and supersedes 50-6th T.M." " "Bloomberg BNA"--Cover. Location Collection Call No. Status Due Date Pierce County Law Library Reading Room KF6289.A1 T35 no.877 Available for use

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