滿額折
Disclaimers in Estate Planning
商品資訊
ISBN13：9781614384298
出版社：Natl Book Network
作者：Christopher P. Cline
出版日：2014/06/10
裝訂／頁數：平裝／220頁
規格：22.9cm*15.2cm (高/寬)
定價
：NT$ 6298 元若需訂購本書，請電洽客服 02-25006600[分機130、131]。
商品簡介
作者簡介
商品簡介
Disclaimers are governed by both state and federal law. Section 2518 introduced the term "qualified disclaimer" for federal transfer tax purposes, but has little impact on the state law, and does not apply to pre-1977 disclaimers. This concise guide explains the Uniform Acts involved and the specific issues raised by Section 2518 in order to create the best strategies and techniques for effectively utilizing disclaimers. Topics include transfer tax uses; planning with generation-skipping transfers; income tax planning and creditor avoidance; and much more.
作者簡介
Christopher P. Cline is Wells Fargo Bank Senior Regional Fiduciary Manager for Oregon and SW Washington. Before joining the financial services industry, he practiced estate planning law for over 15 years.
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