|
|
|
|
| LEADER |
02448cam a2200241 7i4500 |
| 001 |
0000004173 |
| 005 |
20140220090000.0 |
| 008 |
020201s2001 ohua b 001 0 eng d |
| 020 |
|
|
|a 0872182916
|
| 020 |
|
|
|a 9780872182912
|
| 043 |
|
|
|a n-us---
|
| 090 |
0 |
0 |
|a 346.730
|b THE
|
| 245 |
0 |
4 |
|a The tools & techniques of estate planning
|c Stephan R. Leimberg ... [et al.]..
|
| 246 |
3 |
|
|a Tools and techniques of estate planning.
|
| 250 |
|
|
|a 12th ed..
|
| 260 |
|
|
|a Cincinnati, Ohio:
|b National Underwriter Co.,
|c c2001..
|
| 300 |
|
|
|a xii, 691 p.:
|b ill.;
|c 28 cm..
|
| 504 |
|
|
|a Includes bibliographical references (p. ix-x) and index.
|
| 505 |
0 |
|
|a 1. Buy-Sell (business continuation) agreement -- 2. Charitable contributions -- 3. Charitable split interest trusts -- 4. Conservation easement exclusion -- 5. Deferred compensation (nonqualified -- 6. Disclaimers -- 7. Durable power of attorney -- 8. Elderly and disabled (Planning for) -- 9. Employee stock ownership plan -- 10. Extensions of time to pay federal estate tax -- 11. Family limited partnerships -- 12. Family-owned business deduction -- 13. Freezing techniques - corporations and partnerships -- 14. Generation-skipping transfers -- 15. Gifts -- 16. HR-10 (Keogh) retirement plan for the self-employed -- 17. Incorporation -- 18. Individual retirement plans (and SEPs) -- 19. Installment sales and SCINs -- 20. Interest-free and below market rate loans -- 21. Life insurance -- 22. Limited liability companies -- 23. Medical expense reimbursement plan -- 24. Non U.S. persons (Planning for) -- 25. Personal holding company -- 26. Power of appointment -- 27. Private annuity -- 28. Profit-sharing/pension plan -- 29. S corporation -- 30. Sale (gift) - leaseback -- 31. Section 303 stock redemption -- 32. Split interest purchase of property (split) -- 33. Survivor's income benefit plan -- 34. Trust - defective -- 35. Trust - Grantor retained interests (GRAT, GRUT, QPRT) -- 36. Trust - Irrevocable life insurance -- 37. Trust - marital deduction and bypass -- 38. Trust - revocable -- 39. Trust - section 2503(b) and 2503(c) -- 40. Trust - tax basis revocable -- 41. Uniform gifts/ transfers to minors acts -- 42. Valuation planning -- 43. Wills.
|
| 650 |
|
0 |
|a Inheritance and transfer tax --
|x Law and legislation --
|z United States.
|
| 650 |
|
0 |
|a Taxation --
|x Law and legislation --
|z United States.
|
| 650 |
|
0 |
|a Estate planning --
|z United States.
|
| 700 |
1 |
|
|a Leimberg, Stephan R.
|
