Flexible Trusts and Estates for Uncertain Times, 7th Edition

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Flexible Trusts and Estates for Uncertain Times, 7th Edition image
ISBN-10:

1641058242

ISBN-13:

9781641058247

Author(s): Horn, Jerold I.
Edition: Seventh
Released: Mar 01, 2022
Format: Paperback, 1050 pages
Related ISBN: 9780831808518

Description:

The Seventh Edition confronts continued and, indeed, increased instability. The new instability follows a relatively short lull after a period of unprecedented instability, including since 2001, increases in exemptions, reductions in rates, the repeal and restoration of the estate tax and the generation-skipping tax, the installation of a system of portability of the unused portion of the estate tax exemption of a predeceasing spouse, the advocacy by leading politicians of repeal of the taxes and, by others, of drastic increases in the taxes and the enactment of wealth taxes, and, probably most importantly, of a worldwide plague against which individuals, groups and even nations were unable to protect themselves.Variations of techniques that have appeared in all prior editions of this book are the techniques of choice for the present environment. More than ever, flexibility is the hallmark.

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