Changing the Situs of a TrustLaw Journal Press, 2017. júl. 28. - 624 oldal This eminently practical deskbook will help you achieve considerable savings of income, property, gift and death taxes--even without an actual change of situs. Changing the Situs of a Trust includes suggested clauses for both inter vivos and testamentary instruments and examines court reactions to a petition for change when the trust instrument does not specifically provide for one. In addition, You'll find the full text of every state statute regarding situs changes, as well as an analysis of the key provisions of leading states and the Uniform Probate Code, the Uniform Trust Code, and the revision of the Uniform Partnership Act (including provisions governing applicable LLPs). This thorough volume also features extensive coverage of foreign and domestic asset-protection trusts, the international governance of trusts, U.S. tax treatment of transfers to foreign trusts and recognition of gains, departures from the traditional New York view of when a situs may be changed, the Alaska Trust, and revisions to the California Probate Code. |
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vii. oldal
... income or principal beneficiary , or both . " s The Internal Revenue Code does not define a trust . The regula- tions under the Code state that for tax purposes a trust is " an arrangement created either by a will or by an inter vivos ...
... income or principal beneficiary , or both . " s The Internal Revenue Code does not define a trust . The regula- tions under the Code state that for tax purposes a trust is " an arrangement created either by a will or by an inter vivos ...
viii. oldal
... income beneficiaries , typically entitled to the income produced by the principal held in trust , and remaindermen ... tax purposes , a trust is a separate legal entity . The income from a trust is taxed either to the entity itself or to ...
... income beneficiaries , typically entitled to the income produced by the principal held in trust , and remaindermen ... tax purposes , a trust is a separate legal entity . The income from a trust is taxed either to the entity itself or to ...
xiv. oldal
... Tax CHAPTER 6 The Impact of State Income and Property Taxes on Change of Situs of a Trust Introduction § 6.01 6-1 § 6.02 Former Situs State Tax Claim Barred 6-3 § 6.03 New York as a Tax Haven 6-7 § 6.04 Multistate Income Taxation 6-10 ...
... Tax CHAPTER 6 The Impact of State Income and Property Taxes on Change of Situs of a Trust Introduction § 6.01 6-1 § 6.02 Former Situs State Tax Claim Barred 6-3 § 6.03 New York as a Tax Haven 6-7 § 6.04 Multistate Income Taxation 6-10 ...
1-2. oldal
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1-3. oldal
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Tartalomjegyzék
II | 1-1 |
IV | 1-4 |
V | 1-6 |
VI | 1-8 |
VII | 1-10 |
VIII | 1-14 |
IX | 1-16 |
X | 1-17 |
LXXXI | 10-10 |
LXXXII | 10-12 |
LXXXIII | 10-13 |
LXXXIV | 7 |
LXXXV | 8 |
LXXXVI | 9 |
LXXXVII | 10 |
LXXXVIII | 12 |
XI | 1-25 |
XII | 1-31 |
XIII | 1-32 |
XIV | 1-34 |
XV | 10 |
XVI | 15 |
XVII | 17 |
XVIII | 21 |
XIX | 23 |
XX | 25 |
XXI | 2-1 |
XXVI | 2-4 |
XXVII | 2-24 |
XXVIII | 2-24 |
XXIX | 2-24 |
XXX | 2-24 |
XXXI | 3-1 |
XXXII | 3-2 |
XXXIII | 3-7 |
XXXIV | 3-8 |
XXXV | 3-11 |
XXXVI | 3-17 |
XXXVII | 3-19 |
XXXVIII | 3-24 |
XXXIX | 4-1 |
XL | 4-3 |
XLI | 4-5 |
XLII | 4-7 |
XLIII | 4-15 |
XLIV | 4-16 |
XLV | 5-1 |
XLVI | 5-9 |
XLVIII | 5-11 |
XLIX | 5-13 |
L | 5-15 |
LI | 5-19 |
LII | 5-20 |
LIII | 5-22 |
LIV | 5-25 |
LIX | 5-27 |
LX | 5-33 |
LXI | 5-36 |
LXII | 5-43 |
LXIII | 5-45 |
LXIV | 5-48 |
LXV | 1 |
LXVI | 6 |
LXVII | 9 |
LXVIII | 10 |
LXIX | 8-1 |
LXX | 8-5 |
LXXI | 8-7 |
LXXII | 9-1 |
LXXIV | 9-7 |
LXXV | 9-11 |
LXXVI | 9-13 |
LXXVII | 10-1 |
LXXIX | 10-5 |
LXXX | 10-9 |
LXXXIX | 11-9 |
XC | 11-15 |
XCI | 11-16 |
XCII | 11-19 |
XCIII | 11-20 |
XCIV | 9 |
XCV | 9 |
XCVI | 11 |
XCVII | 3 |
XCVIII | 4 |
XCIX | 10 |
C | 12 |
CI | 13 |
CII | 14 |
CIII | 15 |
CIV | 12-1 |
CV | 12-2 |
CVI | 12-8 |
CVII | 12-10 |
CVIII | 12-16 |
CIX | 12-18 |
CX | 12-26 |
CXI | 12-36 |
CXII | 12-37 |
CXIII | 12-39 |
CXIV | 12-45 |
CXV | 12-55 |
CXVI | 1 |
CXVII | 3 |
CXVIII | 17 |
CXIX | 26 |
CXX | 30 |
CXXI | 30 |
CXXII | 35 |
CXXIII | 49 |
CXXIV | 67 |
CXXVII | 87 |
CXXX | 88 |
CXXXII | 99 |
CXXXIII | 107 |
CXXXIV | 109 |
CXXXVI | 111 |
CXXXVIII | 121 |
CXLII | 127 |
CXLVI | 133 |
CXLVII | 139 |
CXLIX | 147 |
CLII | 159 |
CLIV | 167 |
CLV | 175 |
CLVI | 177 |
CLVII | 179 |
CLVIII | 181 |
CLIX | 185 |
CLX | 187 |
CLXI | 189 |
CLXII | 191 |
CLXIII | 11 |
Gyakori szavak és kifejezések
administer the trust application Article bank California capital gains Cayman Islands change of situs change the situs choice of law civil law Clause Commission common law trust Conflict of Laws corporate trustee court held creditors death tax deceased decedent decedent's determined domicile domiciliary effect executor fiduciary filed Florida forced heirship foreign trust governing law income beneficiary income tax intangible inter vivos trust interest investment issue Laura Bailey located N.Y. Surr nonresident parties Pattiz Pennsylvania personal property petition petitioners place of administration power of appointment principal proceedings pursuant qualified disposition real property registered removal Report resident trust residuary revocable rules separate trust settlor spouse Stat statute successor trustee supra Surrogate's Court taxable taxation testamentary trust testator testator's thereof tion transfer trust assets Trust Company Trust Convention trust created trust instrument trust property U.S. person Uniform Probate Code United validity