* Preparing the decedent's final return
* Income and deduction in respect of a decedent
* Problems arising from partnership interests of the decedent
* Characterization of amounts in distributable net income (DNI)
* Ways to maximize the distribution deduction, with analysis of the latest cases
* How the charitable deduction affects DNI
* Mandatory and discretionary distributions
* The throwback rule
* Grantor trusts
* Split-interest charitable trusts
* Intersection of passive activity rules with Subchapter J.
Of special value is the in-depth discussion of the executor's personal liability for the decedent's or estate's taxes, with authoritative guidance on the steps you should take to minimize, shift, or terminate it.
]]>* Preparing the decedent's final return
* Income and deduction in respect of a decedent
* Problems arising from partnership interests of the decedent
* Characterization of amounts in distributable net income (DNI)
* Ways to maximize the distribution deduction, with analysis of the latest cases
* How the charitable deduction affects DNI
* Mandatory and discretionary distributions
* The throwback rule
* Grantor trusts
* Split-interest charitable trusts
* Intersection of passive activity rules with Subchapter J.
Of special value is the in-depth discussion of the executor's personal liability for the decedent's or estate's taxes, with authoritative guidance on the steps you should take to minimize, shift, or terminate it.
]]>* What can make a trust illegal
* Powers and liabilities of the trustee
* Remedies of the beneficiary
* Charitable, constructive, and resulting trusts
* Third-person liabilities
* Power of creditors to reach trust property
* ERISA
* Conflict of laws
* Moral and political factors influencing a trustee's investments
* Corporate fiduciaries
* Creditors and bankruptcy
* Eligibility of beneficiary for Medicaid.
* Preparing the decedent's final return
* Income and deduction in respect of a decedent
* Problems arising from partnership interests of the decedent
* Characterization of amounts in distributable net income (DNI)
* Ways to maximize the distribution deduction, with analysis of the latest cases
* How the charitable deduction affects DNI
* Mandatory and discretionary distributions
* The throwback rule
* Grantor trusts
* Split-interest charitable trusts
* Intersection of passive activity rules with Subchapter J.
Of special value is the in-depth discussion of the executor's personal liability for the decedent's or estate's taxes, with authoritative guidance on the steps you should take to minimize, shift, or terminate it.
]]>* Preparing the decedent's final return
* Income and deduction in respect of a decedent
* Problems arising from partnership interests of the decedent
* Characterization of amounts in distributable net income (DNI)
* Ways to maximize the distribution deduction, with analysis of the latest cases
* How the charitable deduction affects DNI
* Mandatory and discretionary distributions
* The throwback rule
* Grantor trusts
* Split-interest charitable trusts
* Intersection of passive activity rules with Subchapter J.
Of special value is the in-depth discussion of the executor's personal liability for the decedent's or estate's taxes, with authoritative guidance on the steps you should take to minimize, shift, or terminate it.
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