Covey on estate planning : insights on current issues
- Covey, Richard B.
- Additional Titles:
- Current estate planning developments
- [Harrisburg, Pa.] (104 South St., P.O. Box 1027, Harrisburg 17108-1027) : Pennsylvania Bar Institute, 
- Copyright Date:
- Physical Description:
- vii, 133 pages ; 28 cm.
- Additional Creators:
- Pennsylvania Bar Institute
- PBI ; 1994-908
- Marital deduction regulations -- Effect on marital or charitable deduction and on formula credit shelter dispositions of charging administration expenses (including post-death interest) to income -- Valuation -- Power to substitute other property of equivalent value : IRC section 2036, 2038 and 2042 -- IRC sec. 2035(c) : gift tax on gift by decedent or consenting spouse within three years of death -- Guarantees and estate tax marital deduction.
Gifts from revocable trusts within three years of death -- IRC sec. 2702 : GRITs, GRATs and GRUTs, and related transactions -- Life insurance -- Family limited partnerships.
View MARC record | catkey: 3050097