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 14 titles matched: Gifts -- Taxation -- Law and legislation -- United States.
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 1.
Administrative powers / by Alan S. Acker. This library owns a copy
by Acker, Alan S., 1953-
Arlington, VA : Tax Management Inc., c2012-
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contents: General estate and gift tax implications -- Definition of administrative powers -- Creation of administrative powers -- Power of settlor to act as trustee or to appoint trustees -- Estate tax statutory concepts -- Gift tax statutory concepts -- Effect of state law -- Specific administrative powers.
Notes: "Revises and supersedes 820-2nd T.M."
"describes and analyzes the development of the law with regard to the estate and gift tax consequences of various administrative powers granted to trustees; reserved by a settlor or a decedent; or held by an executor, custodian or others, including third parties such as trust protectors." -- iii.
LocationCollectionCall No.StatusDue Date
Pierce County Law LibraryReading RoomKF6289.A1 T35 no.820-3rdAvailable for use 
 
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 2.
Estate and gift tax issues for employee benefit plans / by Louis A. Mezzullo. This library owns a copy
by Mezzullo, Louis A., 1944-
Arlington, VA : Tax Management Inc., c2013-
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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."
LocationCollectionCall No.StatusDue Date
Pierce County Law LibraryReading RoomKF6289.A1 T35 no. 378-4thChecked in 
 
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 3.
Estate and gift tax issues for employee benefit plans / by Louis A. Mezzullo. This library owns a copy
by Mezzullo, Louis A., 1944-
Arlington, VA. : Tax Management Inc., c2013-
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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."
LocationCollectionCall No.StatusDue Date
Pierce County Law LibraryReading RoomKF6289.A1 T35 no.814-4thAvailable for use 
 
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 4.
Estate planning / by William P. Streng. This library owns a copy
by Streng, William P.
Arlington, VA : Tax Management Inc., c2013-
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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.
LocationCollectionCall No.StatusDue Date
Pierce County Law LibraryReading RoomKF6289.A1 T35 no.800-3rdChecked in 
 
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 5.
Fall probate and trust seminar : updates, planning and disputes / program co-chairs, Jessica C. Allen, A. Paul Firuz, Tiffany Gorton; presented by WSBA CLE in partnership with the RPPT Section.  This library owns a copy
by Allen, Jessica C.
[Seattle, Wash.] : Washington State Bar Association, 2016.
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contents: Medicaid and special needs planning: practice tips when a client is elderly or disabled -- Modern family: wrongful death considerations in probate -- Real property practice tips for estate planning and probate attorneys -- Trust and estate disputes-TEDRA -- Powers of attorney: digital asssets and partnership audit -- An ethical review of representing trusts and estates: who is the client?
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LocationCollectionCall No.StatusDue Date
Pierce County Law LibrarySeminar materialsKF750 .A2 R42 2016 CLEChecked in 
 
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 6.
Federal estate and gift taxation in a nutshell / by John K. McNulty, Grayson M.P. McCouch. This library owns a copy
by McNulty, John K.
St. Paul, MN : Thomson/West, c2003.
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Notes: Includes index.
LocationCollectionCall No.StatusDue Date
Pierce County Law LibraryReading RoomKF6572.Z9 M3 2003Checked in 
 
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 7.
Federal gift, estate, and generation-skipping transfer taxation of life insurance / Lawrence Brody, Norman H. Lane, Mary Ann Mancini. This library owns a copy
by Brody, Lawrence, 1942-
Chicago, Ill. : ABA Section of Real Property, Trust & Estate Law, c2012.
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contents: Gift taxation of life insurance -- Estate taxation of life insurance -- Generation-skipping transfer taxation of life insurance -- Community property considerations.
Notes: Rev. ed. of: Federal gift, estate, and generation-skipping transfer taxation of life insurance / Kevin D. Millard, Lawrence Brody, Norman H. Lane. 2nd ed. 1998.
LocationCollectionCall No.StatusDue Date
Pierce County Law LibraryReading RoomKF736.L4 .B76 2012Available for use 
 
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 8.
Powers of appointment : estate, gift, and income tax considerations / by Christopher P. Cline. This library owns a copy
by Cline, Christopher P., 1960-
Arlington, VA : Tax Management Inc., c2014.
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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."
LocationCollectionCall No.StatusDue Date
Pierce County Law LibraryReading RoomKF6289.A1 T35 no. 825-4thAvailable for use 
 
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 9.
Price on contemporary estate planning / John R. Price, Samuel A. Donaldson.  This library owns a copy
by Price, John R. (John Richard)
Chicago, IL: CCH; c2020.
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contents: Professional responsibility and estate planning -- Basic transfer tax laws and estate planning strategies -- Concurrent ownership and nontestamentary transfers -- Wills and related documents -- The gift and estate tax marital deductions -- Life insurance -- Planning lifetime noncharitable gifts -- Gifts to charitable organizations -- Limiting estate size through intrafamily transactions -- Trusts -- Closely-held business interests -- Post-mortem planning.
Notes: 2020 revised ed. of: Price on contemporary estate planning (2nd ed. 2000)
LocationCollectionCall No.StatusDue Date
Pierce County Law LibraryReading RoomKF750 .P7 2020Available for use 
 
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 10.
Spouse's elective share / by Christopher P. Cline, Jeffrey N. Pennell, Terry L. Turnipseed.  This library owns a copy
by Cline, Christopher P.
Arlington, VA : Tax Management Inc., c2012-
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contents: Introduction -- Policy concerns over the elective share -- Representative elective share statutes -- Related relevant uniform acts -- Tax consequences of elective share statutes -- Planning to minimize an elective share -- Impact on other beneficiaries -- Conflict of laws aspects -- Conflicts of interest.
Notes: "is a detailed study of the state law right granted to a surviving spouse to reject a deceased spouse's estate plan in favor of a statutorily determined share of that decedent's estate. The portfolio analyzes the origin and policy underpinnings of the spouse's entitlement, compares the elective share to community property, and addresses the dissonance between a spouse's marital property entitlement on termination of a marriage inter vivos (dissolution) versus at death (the elective share). - p. iii.
LocationCollectionCall No.StatusDue Date
Pierce County Law LibraryReading RoomKF6289.A1 T35 no. 841Available for use 
 
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