Abstracts - faqs.org

Abstracts

Law

Search abstracts:
Abstracts » Law

Recent private rulings highlight different ways to create an eligible S-corporation grantor trust

Article Abstract:

The author discusses the tax treatment of transfers of S corporation stock to grantor trusts for tax and estate planning purposes. IRS guidance and the relative merits of using this planning method are included in the discussion.

Author: Zaritsky, Howard M.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2000
Tax Management, Analysis, Tax accounting, Securities, S corporations, Grantor trusts

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


Think forward when drafting a QTIP trust

Article Abstract:

The author discusses IRS Revenue Ruling 199908033 which is used as an example of the importance of planning and careful drafting of QTIP (qualified terminable interest property) trusts.

Author: Zaritsky, Howard M.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2000
Gifts, Trusts and trustees, Trustees, Trusts (Law), Qualified terminable interest property, Qualified terminable interest property trusts

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


Marital cooperation is a signficant estate planning aid

Article Abstract:

The author examines a method set forth in IRS Letter Ruling 200022031 under which married couples can reduce and defer transfer taxes by using nonqualified disclaimers.

Author: Zaritsky, Howard M.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2000
Methods, Usage, Married people, Disclaimer of gifts

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


Subjects list: United States, Taxation, Tax law, Tax planning, Planning, Estate planning
Similar abstracts:
  • Abstracts: Shopping to bag a practice; model rule says goodwill can be sold, but most solos prefer partnership transfers
  • Abstracts: Admissions tests; fewer post-Daubert federal judges allow experts to testify without limitation in civil trials, study finds
  • Abstracts: New prop. regs. challenge accelerated charitable remainder trusts. Prop. regs. clarify treating revocable trust as part of estate
  • Abstracts: Employers operating in Canada may be required to provide pension and other benefits to same-sex domestic partners; U.S. court upholds challenge to phone company's same-sex domestic partner benefits
  • Abstracts: SEC restrictions on stock at decedent's death were considered in valuing the stock. Estate tax on life insurance trust was not reduced by unified credit, rules CA-6
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.
Some parts © 2025 Advameg, Inc.