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Start Over Author "Mariani, Michael" Journal trusts & estates
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2. QPRTs can be a good deal now.

Author

Mariani, Michael M.

Subjects
Qualified terminable interest property -- Usage, Estate planning -- Methods, Internal Revenue Code (I.R.C. 7520)
Published
2009

4. TRUST GLOSSARY.

Author

Mariani, Michael M.

Abstract

The article offers information on key planning techniques that would consider the wealth transfer goals of clients provided in a glossary with estate trust descriptions that can help estate planners. It defines the charitable lead annuity trust (CLAT), charitable lead unitrust (CLUT) and charitable remainder annuity trust (CRAT). It also notes the Crummey trust, generation-skipping transfer tax-exempt trust and inter vivos trust.

Published
2011

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