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Tag Archives: Delaware Asset Protection Trust
Taxation of Grantor Trusts
Posted in Delaware Asset Protection Trusts, Grantor Trust Treatise, Grantor Trusts, Grantor Trusts, News, Treatises, Trusts
Tagged administrative powers, adverse party, asset protection trusts, beneficial enjoyment, beneficial owner, compliance issues grantor trusts, Delaware Asset Protection Trust, estate planning, fiduciary accounting income, fiduciary income, grantor trusts, IRC 671, irc 672, irc 673, IRC 674, irc 675, irc 676, IRC 677, irc 678, mallinckrodt trusts, nevada asset protection trust, nonadverse party, nongrantor trusts, plr 200131002, power to control beneficial interest, reporting grantor trust income, substitution powers, table income of trust
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Peering Through the Legal Prism: When Asset Protection Becomes Fraudulent
VIEW IN PDF: Tax News & Comment — August 2011 I. Introduction English law addressing fraudulent conveyances dates back to the early Middle Ages. The first comprehensive attempt to prohibit such transfers appeared in the Fraudulent Conveyances Act of 1571, … Continue reading
Tax News & Comment — May 2013
Tax News & Comment — May 2013
Posted in Tax News & Comment
Tagged applicable exclusion amount, credit shelter trust, Delaware Asset Protection Trust, estate planning, estate tax, gift tax, gross estate, GST, probate, tax appeals tribunal, tax lawyer, tax legislation, tax planning
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Tax News & Comment — October 2012
View in PDF: Tax News & Comment — October 2012
Tax News & Comment — October 2012
View in PDF: Tax News & Comment — October 2012
Posted in Tax News & Comment
Tagged 1031, applicable exclusion amount, asset protection, asset protection trusts, carryover basis, Congress, credit shelter trust, Delaware Asset Protection Trust, division of tax appeals, estate attorney, estate planning, estate tax, form 709, gift tax, gross estate, GST, income tax, Obama taxes, surviving spouse, tax appeals tribunal, tax attorney, tax lawyer, tax legislation, tax planning
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2011 Tax and Estate Planning Decisions of Note
A. Issues Arising Under IRC §2036 An important objective in estate tax planning is to transfer of assets out of one’s taxable estate, while retaining a degree of beneficial enjoyment over the transferred property. Where the IRS believes too much … Continue reading
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Tax News & Comment — October 2013