Tax, Estate, and Lifetime Planning for Minors

Tax, Estate, and Lifetime Planning for Minors

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Numerous and often complicated issues are involved in estate planning for minor children, including taxation, education funding, insurance, disability, and making arrangements in the event of an adult's incapacity or death. Combining core legal concepts with practical wisdom, this is a ready reference to the federal and state laws involving planning for minors. Includes sample forms, tables, forms, and drafting examples. Accompanying CD-ROM contains forms.In these states, the state estate tax is a true pickup tax, but the state also imposes a separate estate or inheritance tax on ... tax credit as it would have been calculated in a prior year and the state statute has in effect aquot;frozenaquot; the reference toanbsp;...

Title:Tax, Estate, and Lifetime Planning for Minors
Author: Carmina Y. D'Aversa
Publisher:American Bar Association - 2006

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