The Complete Guide to TrustsThe Minerva Group, Inc., 2001 - 240 pages |
Contents
Introduction Trust Me A Word About Trusts | 1 |
Trust Purposes and Principles | 19 |
Parties People Powers | 45 |
Taxes and Trusts | 67 |
The Charitable Remainder Trust Too Good to | 81 |
An Immediate Charitable Tax Deduction | 88 |
The Payout Rate What and How | 94 |
The CRT and the Prudent Investor Rule | 101 |
The Life Insurance Trust | 135 |
Trusts for Business and Investment | 147 |
The Foreign Asset Protection Trust | 159 |
Swiss Annuities as Alternatives to Trusts | 179 |
A Very Valuable Alternative | 191 |
Glossary | 213 |
EndNotes | 225 |
Internationalizing Your CRT | 107 |
Common terms and phrases
$1 million allocation allows annual annuities offer Ansbacher asset protection trust avoid bank beneficiary benefit capital gains tax cash charitable remainder trust clients common law court created credit shelter trust creditors death distribution donor estate planning estate tax federal fiduciary foreign trust gift tax grantor heirs imposed income tax inheritance insurance policies insurance trust interest Internal Revenue Code investment trusts investor IRS rules liability limited marital deduction offshore trust options owner ownership parent partnership payment payout rate percent probate purchase purposes Q-TIP Q-TIP trust QPRT qualified real estate remainderman revocable living trust sell settlor shareholders spendthrift trust surviving spouse Swiss annuities Swiss franc Swiss insurance taxable testamentary trust transfer trust assets trust creation trust declaration trust income trust law trust principal trust property trustee's U.S. person usually