Harrington, Plaine, & Zaritsky [electronic resource] : generation skipping transfer tax (WG&L).
Full text of the treatise Generation-skipping transfer tax, which provides techniques on how to allocate the generation-skipping transfer (GST) tax exemption; establish trusts with either zero or one inclusion ratio; use the GST tax exemption with qualified domestic trusts; use the GST tax exemption...
Saved in:
| Online Access: |
Law Students, Faculty, and Staff (via Westlaw) |
|---|---|
| Corporate Author: | |
| Other Authors: | , , |
| Other title: | Generation skipping transfer tax Harrington, Plaine, and Zaritsky : generation skipping transfer tax (Warren Gorham and Lamont) Westlaw online Westlaw online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
[St. Paul, Minnesota] :
Thomson Reuters,
2010-
|
| Subjects: |
| Summary: | Full text of the treatise Generation-skipping transfer tax, which provides techniques on how to allocate the generation-skipping transfer (GST) tax exemption; establish trusts with either zero or one inclusion ratio; use the GST tax exemption with qualified domestic trusts; use the GST tax exemption with S corporation stock; and use life insurance trusts, qualified terminable interest property (QTIP) trusts, and estate-freeze recapitalizations. |
|---|---|
| Item Description: | Database includes most recent edition only. Authors: Harrington Plaine and Zaritsky. |
| Publication Frequency: | Updated periodically |
| Source of Description, Etc. Note: | Description based on electronic file, viewed June 8, 2013. |