Wills, Trusts, and Estates
All the great features you've come to expect in previous editions are here! Along with expertly selected cases, this superb revision delivers comprehensive coverage and a flexible organization with chapters that can be easily rearranged or omitted to fit every instructor's preferences. Written with the lively intelligence that has made this book so popular, "Wills, Trusts, and Estates", Sixth Edition provides exactly what a course in estates and trusts should offer to students: engaging lessons in thinking critically about problems in family wealth transmission.
The Distinctly Different Casebook
-- Clear, concise text -- combined with witty and insightful notes -- make this a casebook that students love to read
-- Cases that hold students' interest, illustrate concepts, and make the material extremely accessible -- evidence of the authors' legendary talent for selecting effective cases
-- Comprehensiveness and flexibility of coverage give you the freedom to choose precisely which material you want to teach -- and in the topic sequence that you prefer
-- Solid, practical models of wills and trusts help students build the competence they will require as practitioners in the estates and trusts field
-- Brilliant problems and questions encourage and guide students in considering and comparing alternative solutions to problems in family wealth transmission
-- An examination of historical roots, where appropriate, gives students a better understanding of some peculiarities of modern law and of the continuing growth of the law
-- An outstanding Teacher's Manual contains answers to all problems and offers additional insights on cases
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Disclaimers and the generation-skipping transfer tax. The federal government
imposes a generation-skipping transfer tax upon any transfer to a grandchild or
other person two or more generations removed from the transferor. Internal ...
Transfer taxes are not levied until the spouses' property is transferred outside the
marital unit. With the unlimited marital deduction, and the exemption of estates
under $600,000, tax planning became — after 1981 — estate planning for the
case of inter vivos transfers by a married person, the transferor and his or her
spouse may elect to treat the transfer as made one-half by each spouse (as
under $2513 of the gift tax, see supra page 1004). A husband and wife can give
away $2 ...