Strategic trusts for elderly and disabled clients / [by Bradley J. Frigon]
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| Main Author: | |
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| Corporate Authors: | , |
| Format: | Book |
| Language: | English |
| Published: |
Denver, Colo. :
CLE in Colo.,
[2010]
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| Series: | Understanding and using trusts. Program 7.
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| Subjects: |
Table of Contents:
- d4A disability trust
- Third party SNT
- Pooled trusts
- Tax planning with special needs trusts. Grantor trust rules ; Simple-complex trusts ; Qualified disability trust ; Grantor trust status and third party SNTs ; Case comparison of a complex trust, a grantor trust and a complex trust that qualifies as a qualified disability trust ; Kiddie tax ; Gift tax ; Gifts of present interests : Crummey trusts provisions ; Naming a SNT trust as a beneficiary of a retirement account ; First party (D)(4)(A) trusts and inherited IRAs
- Appendix. Disability trust form ; Seidenberg v. Weil ; Last will form ; CMS d4C trust gift penalties ; Third party SNT form ; SNT intake form for inheritance ; Uniform lifetime table ; Single life expectancy table for inherited IRAs ; Designation of beneficiary form.