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Administrative powers

Author: Alan S Acker; Tax Management Inc.
Publisher: [Washington, D.C.] : Tax Management Inc., ©2005-
Series: Tax management portfolios, 820-2nd.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Database:WorldCat
Summary:
" ... 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. For many years, individuals have attempted to reduce their income tax burden and their ultimate estate tax liability by means of inter vivos transfers of property in trust. In  Read more...
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Details

Material Type: Updating loose-leaf
Document Type: Continually Updated Resource
All Authors / Contributors: Alan S Acker; Tax Management Inc.
OCLC Number: 60812841
Notes: "Revises and supersedes 820 T.M."
Published: Arlington, VA, 2007-2012.
Description: v. (loose-leaf) ; 28 cm.
Contents: Detailed analysis. Introduction --
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 --
Table of worksheets.
Series Title: Tax management portfolios, 820-2nd.
Responsibility: by Alan S. Acker.

Abstract:

" ... 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. For many years, individuals have attempted to reduce their income tax burden and their ultimate estate tax liability by means of inter vivos transfers of property in trust. In many instances, the transferor has attempted to give away the property to achieve the tax benefit while, at the same time, retaining some degree of control over the transferred property by means of reserving, or granting to a trustee, certain discretionary and administrative powers."

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