haku: @author Diss, W. T. / yhteensä: 2
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Tekijä: | Diss, W. T. |
Otsikko: | Estate planning tips: locking in the advantages |
Lehti: | Journal of Accountancy
1988 : JUL, VOL. 166:1, p. 36-43 |
Asiasana: | PROPERTY TAX PROPERTY FINANCIAL PLANNING |
Kieli: | eng |
Tiivistelmä: | Review of estate planning tax changes needed under US 1968 Tax Reform Act /TRA/. Estate valuation freeze and action plan. Gift planning. TRA changes. Estate excise tax. The choice of wills or trusts. Other planning: insurance, marital deductions, and planning ahead for changes. A Box reviews advantages of a "generation-skipping tax" and planning tips. |
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