The new edition of Gratuitous Transfers incorporates new developments in judicial decisions and statutory law since 1999, including the Massachusetts Supreme Judicial Court's decision in Woodward v. Commissioner (status of posthumously-conceived children under intestacy law), the Montana Supreme Court's decision in In re Estate of Kuralt (holographic wills), and the U.S. Supreme Court's decision in Marshall v. Marshall (scope of theprobate exception to federal jurisdiction). The text also includes extensive references to the Restatement (Third) of Trusts and the Uniform Trust Code. The chapter on estate and gift taxation has been updated to reflect significant statutory changes, including the Economic Growth and Tax Relief Reconciliation Act of 2001. The organization and general approach, however, remain essentially unchanged from previous editions.

Cases and Materials on Gratuitous Transfers (American Casebooks)

Elias Clark

Louis Lusky

Arthur W. Murphy

Mark L. Ascher

Grayson M.P. McCouch

Tax Law

West

Law school casebook statutory supplement, provides law students with a source containing all the uniform acts needed in the trusts and estates course. Can be used by students in basic and advanced courses on wills, trusts, decedents' estates, fiduciary administration, and future interests, providing a selection of essential statutory provisions and official comments. Includes new uniform laws concerning principal and income and disclaimers, as well as a Uniform Trust Code and amendments to the Uniform Probate Code.

Selected Statutes on Trusts and Estates 2005

This volume meets the needs of students in basic and advanced courses on wills, trusts, decedents' estates, fiduciary administration, and future interests, providing a selection of essential statutory provisions and official comments. From wills formalities to probate administration; rules of construction to the statutory rule against perpetuities; and prudent investment to principal and income, SELECTED STATUTES ON TRUSTS AND ESTATES provides a one-stop source. The 2007 edition includes recently-promulgated uniform acts on disclaimers and powers of attorney. It is the statutory supplement that you rely on regardless of casebook preference. With its consistent timeliness and reasonable student pricing this publication will be a staple in classrooms nationwide

Selected Statutes on Trusts and Estates, 2007 Edition

Thomson

Ascher and McCouch's Selected Statutes on Trusts and Estates meets the needs of students in basic and advanced courses on wills, trusts, decedents' estates, fiduciary administration, and future interests, providing a selection of essential statutory provisions and official comments. It covers a wide range of topics from wills formalities to probate administration, from rules of construction to the statutory rule against perpetuities, and from prudent investment to principal and income. The 2009 edition includes recently promulgated amendments to the Uniform Probate Code concerning intestate succession and the elective share. It is the statutory supplement that you can rely on regardless of your casebook preference.

Selected Statutes on Trusts and Estates

This casebook statutory supplement meets the needs of students in basic and advanced courses on wills, trusts, decedents' estates, fiduciary administration, and future interests, providing a selection of essential statutory provisions and official comments. It covers a wide range of topics, including will formalities, probate administration, rules of construction, the statutory rule against perpetuities, prudent investment, and principal and income. The changes are primarily in the Uniform Probate Code, including 2010 amendments to the official comments and 2011 technical amendments to the statutory text, as well as new Article 5A concerning adult guardianship and protective proceedings jurisdiction. Also included is new Uniform Trust Code sec. 113 concerning insurable interest.

Ascher and McCouch's Selected Statutes on Trusts and Estates, 2012

McCouch, Grayson

West Academic Publishing

This casebook statutory supplement meets the needs of students in basic and advanced courses on wills, trusts, decedents' estates, fiduciary administration, and future interests, providing a selection of essential statutory provisions and official comments. It covers a wide range of topics, including will formalities, probate administration, rules of construction, the statutory rule against perpetuities, prudent investment, and principal and income. The 2010 edition includes the new Uniform Real Property Transfer on Death Act as well as recently promulgated official comments to the Uniform Probate Code.

Selected Statutes on Trusts and Estates, 2010

While many fiduciaries and professionals share responsibility for wealth planning or reporting the income taxes relating to transfer of wealth, there is little published to guide them through the maze of choices and problems they may encounter. Federal Income Taxation of Estates, Trusts, &amp; Beneficiaries provides step-by-step guidance for dealing with the problems of preparation of the decedent s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts.

Federal Income Taxation of Estates, Trusts and Beneficiaries

M. Carr Ferguson

JAMES J. FREELAND

Business

CCH, Inc.

. . Over the last half-century or so, taxation of fiduciary income has become increasingly complex. While many fiduciaries and professionals share responsibility for wealth planning or reporting the income taxes relating to transmission of wealth, there is little published to guide them through the maze of choices and problems they may encounter. Federal Income Taxation of Estates, Trusts, & Beneficiaries provides step-by-step guidance for dealing with the problems of preparation of the decedent's final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts. As always, the update is designed to provide the reader with information that is timely and tailored to the needs of today's busy practitioner. The 2020 update to Federal Income Taxation of Estates, Trusts & Beneficiaries is a completely revised edition that brings you up to date on the latest developments in this complex and constantly changing area. . In late 2020, Congress enacted the Tax Cuts and Jobs Act of 2017. Its central feature is a reduction of the corporate tax rate to 21%. To provide so-called passthrough businesses relief of a somewhat similar nature, Congress added a new deduction under § 199A equal to 20% of "qualified business income." Even as applied to individuals who operate certain types of businesses (or activities that can be reconceived as such), the new provision is remarkably complicated. It also applies to trusts and estates. In the context of Subchapter J entities, § 199A seems likely to prove at least as difficult to apply as the passive activity rules and the tax on net investment income. . In TCJA 2017, Congress suspended "miscellaneous itemized deductions" for the period 2018 to 2025. Whether § 67(e)(1) will shelter certain deductions, such as those for trustees' fees, from the resulting general ban on deductions under § 212 remains to be seen. . In TCJA 2017, Congress suspended the deduction for the personal exemption for most taxpayers during taxable years 2018 to 2025. Estates and most trusts, however, continue to qualify for the familiar $600, $300, or $100 exemptions. . In TCJA 2017, Congress repealed the deduction for alimony, effective at the end of 2018. Accordingly, Congress also repealed § 682, also after 2018. . In Green v. United States, 121 A.F.T.R.2d 2018-427, 2018 WL 386656 (10th Cir. Jan. 12, 2018), the Tenth Circuit reversed a district court decision that had allowed a trust to deduct under § 642(c) the fair market value of various parcels of real estate transferred to charity.

FEDERAL INCOME TAXATION OF ESTATES, TRUSTS & BENEFICIARIES (2023)

FEDERAL INCOME TAXATION OF ESTATES, TRUSTS & BENEFICIARIES (2024)

Federal Income Taxation of Trusts and Estates: Cases, Problems, and Materials, Fourth Edition

Robert T. Danforth

Carolina Academic Press

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Books by Mark L. Ascher