TY  - BOOK
AU  - Fontaine,Constance J.
TI  - Fundamentals of estate planning
T2  - Huebner School series
SN  - 9781932819922
AV  - KF750 .F85 2010
U1  - 346.7305/2 22
PY  - 2010///
CY  - Bryn Mawr, Pa.
PB  - American College Press
KW  - Estate planning
KW  - United States
N1  - 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
ER  -