Fontaine, Constance J. creator text pau Bryn Mawr, Pa American College Press c2010 2010 12th ed. monographic eng

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1 v. (various pagings) : ill., forms ; 26 cm. 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. Constance J. Fontaine. Includes index. n-us--- Estate planning United States KF750 .F85 2010 346.7305/2 9781932819922 2009908147 DLC 100524 20170215092236.0 16248969