Drafting California Irrevocable Trusts 7/2024
Drafting California Irrevocable Trusts 7/2024
Published July 2024
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
- 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 Trusts
- 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
- 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