Thomson Tax & Accounting Education Series
ESTATE PLANNING
Structuring Estate Freezes: Analysis with
Forms
ISBN: 0-7913-2955-0
SEFS
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Structuring Estate Freezes: Analysis with Forms, Second Edition is the most
comprehensive, completely up-to-date authority on estate freezing. Included
are all relevant IRS rulings and the text of many private letter rulings
issued on Chapter 14.
This timely and practical resource contains hundreds of completed examples.
Alerts and cautions highlight areas of the law and specific transactions
that require special handling. More than a dozen forms facilitate estate
freezing and wealth transmission techniques are included.
This treatise provides the assurance and confidence to act on every planning
aspect of a client's needs with regard to Chapter 14, including:
- Personal residence trusts
- New trust evaluation rules
- Recapitalizing an established business
- Capitalizing a new business
- Lapsing rights and restrictions
- GRITS, SCINS, remainder sales, joint purchases and private annuities
- Minority discounts
- Trusts in planning for closely held businesses
- Representing spouses, siblings and multiple generations
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