Verfügbarkeit: Wills, trusts and estates

Wills, trusts and estates: including taxation and future interests

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Bibliographische Detailangaben
Format:	Buch
Sprache:	English
Veröffentlicht:	St. Paul, MN West Academic Publishing [2017]
Ausgabe:	Fifth edition
Schriftenreihe:	Hornbook series
Schlagworte:	Erbrecht Trust Testament Vermögensverwaltung Erbschaftsteuer USA
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	xiv, 780 Seiten
ISBN:	9781628101843

Internformat

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Datensatz im Suchindex

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adam_text	TABLE OF CONTENTS PAGE PREFACE M CHAPTER 1. TERMINOLOGY AND CHOICE OF LAW 1 §1.1 TERMINOLOGY 1 § 1.2 CONFLICT OF LAWS 28 § 1.3 CHANGE IN THE LAW 39 CHAPTER 2. INTESTATE SUCCESSION 49 § 2.1 THE SURVIVING SPOUSE S SHARE 49 §2.2 RELATIVES 53 § 2.3 GENERAL ASPECTS OF INTESTACY: STATUTORY WILLS 65 §2.4 GIFTS TO HEIRS 68 § 2.5 RECOVERY FOR WRONGFUL DEATH 71 § 2.6 ADVANCEMENTS 74 §2.7 HOMICIDE 79 § 2.8 DISCLAIMERS 87 §2.9 NONMARITAL CHILDREN 96 §2.10 ADOPTION 106 §2.11 ART CHILDREN 116 §2.12 SPOUSES 120 CHAPTER 3. FORMALITIES 133 § 3.1 HISTORY AND POLICY 133 § 3.2 SIGNATURE 138 §3.3 WITNESSES 141 § 3.4 HOLOGRAPHIC AND ORAL WILLS 149 § 3.5 FORMALITIES FOR GIFTS 154 §3.6 TRUSTS 165 § 3.7 PAYABLE-ON-DEATH CONTRACTS 174 § 3.8 JOINT TENANCY 176 § 3.9 CONTRACTS TO MAKE WILLS 180 CHAPTER 4. REVOCATION, GIFTS, AND WILL SUBSTITUTES 189 § 4.1 SUBSEQUENT INSTRUMENT 189 §4.2 PHYSICAL ACT 191 § 4.3 REVIVAL AND DEPENDENT RELATIVE REVOCATION 198 §4.4 DIVORCE 201 § 4.5 GIFTS AND WILL SUBSTITUTES 203 CHAPTER 5. INCAPACITY AND UNDUE INFLUENCE 215 § 5.1 INCAPACITY 215 § 5.2 CONSERVATORSHIP AND DURABLE POWERS OF ATTORNEY 220 § 5.3 UNDUE INFLUENCE 226 TABLE OF CONTENTS §5.4 ROLE OF LAWYERS 232 CHAPTER 6. ADEMPTION, ABATEMENT, AND LAPSE 241 § 6.1 CLASSIFICATION OF DEVISES 241 §6.2 ADEMPTION 242 § 6.3 INCREASES 250 §6.4 ABATEMENT 251 §6.5 LAPSE 256 CHAPTER 7. EXTRINSIC EVIDENCE 269 § 7.1 WILLS: MISTAKE AND AMBIGUITY 269 § 7.2 INTEGRATION, INCORPORATION BY REFERENCE, FACTS OF INDEPENDENT SIGNIFICANCE, AND POUR-OVER WILLS 281 §7.3 WILL SUBSTITUTES 287 § 7.4 DEEDS OF LAND: REFORMATION, CONSTRUCTIVE AND RESULTING TRUSTS 291 CHAPTER 8. LIMITS ON TESTAMENTARY POWER 303 §8.1 POLICY CONSIDERATIONS 303 § 8.2 HISTORY AND COMPARATIVE LAW 310 § 8.3 SURVIVAL OF CLAIMS FOR SUPPORT 314 § 8.4 FAMILY ALLOWANCE AND HOMESTEAD 317 § 8.5 PRETERMITTED HEIRS 321 §8.6 OMITTED SPOUSE 327 §8.7 ELECTIVE SHARE 329 § 8.8 COMMUNITY PROPERTY 340 § 8.9 WAIVERS 351 § 8.10 NEGATIVE LIMITATIONS 358 CHAPTER 9. PLANNING FOR INCAPACITY 365 § 9.1 INTRODUCTION 365 §9.2 GUARDIANSHIP 366 § 9.3 THE DURABLE POWER OF ATTORNEY 369 § 9.4 END-OF-LIFE DECISION MAKING 373 § 9.5 ADVANCE HEALTH-CARE DIRECTIVES 378 § 9.6 FAMILY CONSENT LAWS 380 §9.7 ANATOMICAL GIFTS 380 CHAPTER 10. TRUSTS 383 § 10.1 INTRODUCTION 383 § 10.2 THE UNIFORM TRUST CODE 385 § 10.3 CREATION OF TRUSTS 388 § 10.4 THE REVOCABLE TRUST 395 § 10.5 REVOCABLE TRUST ALTERNATIVES 401 § 10.6 PRINCIPAL AND INCOME 407 § 10.7 DISCRETIONARY TRUSTS 413 § 10.8 SPENDTHRIFT PROVISIONS AND CREDITOR CLAIMS 422 § 10.9 MODIFICATION AND TERMINATION OF TRUSTS 431 § 10.10 CHARITABLE TRUSTS 443 TABLE OF CONTENTS CHAPTER 11. FUTURE INTERESTS 455 § 11.1 CONDITIONS OF SURVIVAL 455 § 11.2 RULE OF CONVENIENCE 466 § 11.3 GIFTS TO HEIRS 470 § 11.4 CONTINUING EFFECT OF OLD RULES 472 § 11.5 POWERS OF APPOINTMENT 477 CHAPTER 12. THE RULE AGAINST PERPETUITIES 491 § 12.1 HISTORY AND POLICY OF THE RULE 491 § 12.2 OPERATION OF THE RULE 498 § 12.3 PLANNING TO AVOID THE RULE 506 § 12.4 MODERN REFORMS 509 § 12.5 POWERS AND THE RULE 514 § 12.6 GIFTS TO CHARITY; REVERSIONARY INTERESTS 518 § 12.7 COMMERCIAL TRANSACTIONS 522 § 12.8 RESTRAINTS ON ALIENATION 526 § 12.9 ACCUMULATIONS 530 CHAPTER 13. PROBATE ISSUES 533 § 13.1 PROBATE PROCESS 533 § 13.2 NECESSITY FOR ADMINISTRATION 538 § 13.3 WILL CONTESTS 542 § 13.4 ANCILLARY ADMINISTRATION 549 § 13.5 CLAIMS AGAINST ESTATE 552 § 13.6 CLAIMS AGAINST NONPROBATE ASSETS 557 CHAPTER 14. FIDUCIARY DUTIES AND ADMINISTRATION 561 § 14.1 DUTY OF LOYALTY 561 § 14.2 INVESTMENTS 567 § 14.3 DUTY TO INFORM AND ACCOUNT 578 § 14.4 OTHER DUTIES 587 § 14.5 ADMINISTRATIVE POWERS 592 § 14.6 SELECTION OF FIDUCIARY 597 § 14.7 COMPENSATION 608 § 14.8 REMEDIES OF BENEFICIARIES 618 § 14.9 RELATIONSHIPS WITH THIRD PARTIES 633 CHAPTER 15. OVERVIEW OF THE FEDERAL TAX LAWS RELATING TO ESTATES AND TRUSTS 641 § 15.1 INTRODUCTION 641 § 15.2 INCOME TAXATION OF GIFTS AND BEQUESTS AND BASIS OF GIFTED AND INHERITED PROPERTY 643 §15.3 GIFT TAX 645 § 15.4 THE ESTATE TAX 658 § 15.5 GENERATION SKIPPING TRANSFER TAX 686 § 15.6 INCOME TAXATION OF ESTATES AND TRUSTS 693 § 15.7 INCOME TAXATION OF GRANTOR TRUSTS 697 TABLE OF CASES 703 XIV TABLE OF CONTENTS TABLE OF UNIFORM PROBATE CODE SECTIONS 739 TABLE OF UNIFORM TRUST CODE SECTIONS 743 TABLE OF RESTATEMENT REFERENCES 747 INDEX 765
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spelling	Wills, trusts and estates including taxation and future interests William M. McGovern, Sheldon F. Kurt, David M. English, Thomas P. Gallanis Fifth edition St. Paul, MN West Academic Publishing [2017] © 2017 xiv, 780 Seiten txt rdacontent n rdamedia nc rdacarrier Hornbook series Erbrecht (DE-588)4015110-4 gnd rswk-swf Trust (DE-588)4129154-2 gnd rswk-swf Testament (DE-588)4059555-9 gnd rswk-swf Vermögensverwaltung (DE-588)4063089-4 gnd rswk-swf Erbschaftsteuer (DE-588)4015116-5 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Testament (DE-588)4059555-9 s Vermögensverwaltung (DE-588)4063089-4 s DE-604 Erbrecht (DE-588)4015110-4 s 1\p DE-604 Erbschaftsteuer (DE-588)4015116-5 s 2\p DE-604 Trust (DE-588)4129154-2 s 3\p DE-604 McGovern, William M. 1934- Sonstige (DE-588)124769187 oth Kurtz, Sheldon F. 1943- Sonstige (DE-588)17382112X oth English, David M. Sonstige oth Gallanis, Thomas P. Sonstige (DE-588)1152083805 oth SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029928686&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 3\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk
spellingShingle	Wills, trusts and estates including taxation and future interests Erbrecht (DE-588)4015110-4 gnd Trust (DE-588)4129154-2 gnd Testament (DE-588)4059555-9 gnd Vermögensverwaltung (DE-588)4063089-4 gnd Erbschaftsteuer (DE-588)4015116-5 gnd
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title	Wills, trusts and estates including taxation and future interests
title_auth	Wills, trusts and estates including taxation and future interests
title_exact_search	Wills, trusts and estates including taxation and future interests
title_full	Wills, trusts and estates including taxation and future interests William M. McGovern, Sheldon F. Kurt, David M. English, Thomas P. Gallanis
title_fullStr	Wills, trusts and estates including taxation and future interests William M. McGovern, Sheldon F. Kurt, David M. English, Thomas P. Gallanis
title_full_unstemmed	Wills, trusts and estates including taxation and future interests William M. McGovern, Sheldon F. Kurt, David M. English, Thomas P. Gallanis
title_short	Wills, trusts and estates
title_sort	wills trusts and estates including taxation and future interests
title_sub	including taxation and future interests
topic	Erbrecht (DE-588)4015110-4 gnd Trust (DE-588)4129154-2 gnd Testament (DE-588)4059555-9 gnd Vermögensverwaltung (DE-588)4063089-4 gnd Erbschaftsteuer (DE-588)4015116-5 gnd
topic_facet	Erbrecht Trust Testament Vermögensverwaltung Erbschaftsteuer USA
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