01955cam a2200313 a 4500 16248969 OSt 20170215092236.0 100524s2010 pauak 001 0 eng 2009908147 9781932819922 DLC DLC n-us--- KF750 .F85 2010 346.7305/2 22 Fontaine, Constance J. Fundamentals of estate planning / Constance J. Fontaine. 12th ed. Bryn Mawr, Pa. : American College Press, c2010. 1 v. (various pagings) : ill., forms ; 26 cm. Huebner School series Includes index. Estate planning : an overview -- Ehics for the estate planner -- Ownership of property -- Community property -- Trusts, trustees, and other fiduciaries, and powers of appointment -- Lifetime transfers by gift : an overview -- Lifetime transfers by gift : an overview of federal gift taxation -- Transfers at death -- Administration of the estate -- Valuation of assets for federal estate and gift taxation -- Buy-sell agreements -- Federal estate taxation : the gross estate : part I -- Federal estate taxation : the gross estate : part II -- Deductions from the gross estate -- The marital deduction -- The charitable deduction -- State death taxes and estate planning -- Computation and payment of federal estate tax -- The basis rules for propoerty transferred during lifetime or at death -- Income taxation of estates and trusts -- The generation : skipping transfer tax -- Other estate planning techniques -- Postmortem, health, and special groups planning -- Case study in estate planning. Estate planning United States. 7 cbc origcop 2 ncip 20 y-gencatlg lcc BK 255497 255496 0 0 lcc 0 0 40404 40404 GEN 2017-02-15 0 KF750 .F85 2010 201616763 2017-02-15 2017-02-15 BK