'Inter vivos' diaporamas de présentation

Chapter 27

Chapter 27. The Federal Gift and Estate Taxes. The Big Picture (slide 1 of 3). Over his lifetime, Peter Hood started and purchased numerous automobile dealerships that he eventually transferred to a newly formed entity, Hood Corporation.

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Chapter 12

Chapter 12. The Federal Gift and Estate Taxes. The Big Picture (slide 1 of 3). Over his lifetime, Peter Hood started and purchased numerous automobile dealerships that he eventually transferred to a newly formed entity, Hood Corporation.

766 views • 63 slides

Chapter 16

Chapter 16. Rollovers Under Section 85. Rollovers Defined. A Transfer At Tax Values. Important Examples. Transfers Of Property At Tax Values ITA 73: Inter Vivos To A Spouse ITA 70: To A Spouse At Death ITA 85: To A Corporation At Elected Values. The Standard Section 85 Scenario.

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EQUITY AND TRUSTS

EQUITY AND TRUSTS. Creation of express trusts 1. Creation of express trusts. To create an express trust four requirements must be satisfied: 1 Capacity to make a trust 2 Formality 3 Certainty 4 Constitution. Capacity to make a trust.

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What were the facts in Kauffman?, p. 191

What were the facts in Kauffman?, p. 191. Robert Kauffman was a multimillionaire by virtue of inheritance and developed an intimate relationship with Walter Weiss after moving from DC to NYC to establish a life independent of his family

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CHAPTER 19 Wills, Trusts, and Estates

CHAPTER 19 Wills, Trusts, and Estates. 19-1 Property Distribution Upon Death 19-2 Trusts. 19-1 Property Distribution Upon Death. GOALS Differentiate between dying testate (with a will) and dying intestate(without)

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SPECIAL NEEDS TRUSTS A mechanism for sheltering resources to benefit disabled family members.

INTRODUCTION TO SPECIAL NEEDS TRUSTS Nell Graham Sale, Esquire Miller Stratvert P.A. Tax Practitioners Institute Albuquerque, New Mexico September 28, 2005 Las Cruces, New Mexico September 30, 2005. SPECIAL NEEDS TRUSTS A mechanism for sheltering resources to benefit disabled family members.

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Life Insurance Trusts

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Chapter 21 Personal Property

Chapter 21 Personal Property. Twomey, Business Law and the Regulatory Environment (14th Ed.). Methods of Acquisition of Title [21-1]. Inter vivos gift Gift causa mortis Acquisition by finding lost property Acquisition of abandoned property Acquisition by escheat. Tenancy in Common [21-2].

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The Settlor

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Freehold Estates Introduction

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