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Drafting California Irrevocable Trusts

Drafting California Irrevocable Trusts

A one-of-a-kind book containing extensive, detailed coverage on every aspect of structuring and drafting a trust.

  • Income tax, estate and gift tax
  • Valuing interests in property
  • Trust administration and trustee's powers
  • Introductory and basic clauses, dispositive clauses
  • Life insurance trusts and trusts for minors
  • Qualified domestic trusts (QDOTs)
  • Generation-skipping dynasty trusts
  • GRATs & QPRTs
  • Charitable remainder trusts
  • Issues related to nature of trust assets
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Table of Contents

    Table of Contents

    Volume 1

  • 1. Overview of Irrevocable Trusts
  • 2. Estate and Gift Tax: A Drafter’s Guide
  • 3. Income Tax: A Drafter’s Guide
  • 4. Generation-Skipping Tax Problems of Irrevocable
  • 5. Trust Planning: Permanent Trusts
  • 6. Valuing Interests in Property
  • 7. Structuring the Trust Instrument
  • 8. Introductory and Basic Clauses
  • 9. Dispositive Clauses
  • 10. Trust Administration and Trustee’s Powers
  • 11. Life Insurance Trusts
  • 12. Trusts for Minors
  • 13. Special Needs Trusts
  • 13A. Dynasty Trusts
  • Volume 2

  • 14. Grantor Retained Income Trusts (GRITs)
  • 15. Grantor Retained Annuity Trusts (GRATs)
  • 16. Grantor Retained Unitrusts (GRUTs)
  • 17. Qualified Personal Residence Trusts (QPRTs)
  • 18. Charitable Remainder Trusts
  • 18A. Nongrantor Charitable Lead Annuity Trusts
  • 19. Issues Related to Nature of Trust Assets
  • 20. Complete Irrevocable Trust Forms

Authors

    Original Authors

  • Sandra J. Chan
  • John R. Cohan
  • Monica Dell'Osso
  • Jeffrey A. Dennis-Strathmeyer
  • Jon J. Gallo
  • Bruce Givner
  • Ann C. Harris
  • Diana M. Hastings
  • Paul E. Hoelschen, Jr.
  • Owen Kaye
  • Richard S. Kinyon
  • Kathryn K. Miller
  • Lynda S. Moerschbaecher
  • Betty J. Orvell
  • Ruth A. Phelps
  • Sterling L. Ross, Jr.
  • Marc M. Stern
  • Belan K. Wagner
  • Bruce D. Whitley
  • Danielle T. Zaragoza
  • Update Authors

  • Sarah S. Broomer
  • Linda Eshoe
  • Bruce Givner
  • Andrew L. Gradman
  • Ann C. Harris
  • Samuel M. Huestis
  • Lawrence M. Lebowsky
  • Thomas M. Lee
  • Kate Wilcox

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