The only work to fully integrate estate, gift and income taxation into a unified transactional approach to estate and financial planning. All key estate planning topics are covered, including issues that may arise after 2009 (pursuant to the
Economic Growth and Tax Relief Reconciliation Act of 2001). Coverage includes:
• State and gift taxation/general principles
• Transfers and interests subject to estate and gift taxation
• Estate and gift tax deductions, exclusions and credits
• Generation-skipping transfer taxation
• Special valuation provisions
• Basic principles of income taxation of trusts and estates
• Income taxation of non-grantor trusts and estates
• Income taxation planning issues
• Grantor trusts
• Future estate planning issues
• Client focused planning
• Valuation techniques and drafting considerations
• Forms and clauses, tax returns, state taxation
• Practice and procedure
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