Friday, June 13, 2014
ABA publishing has released a new book entitled, Flexible Trusts and Estates for Uncertain Times, Fifth Edition. Provided below is a brief synopsis of the book:
In Flexible Trusts and Estates for Uncertain Times, Fifth Edition, Jerry Horn defines estate planning objectives, describes the climate of uncertainty, identifies planning problems, and suggests solutions. The completely updated fifth edition confronts a purported lull after a period of unprecedented instability and now covers the latest updates in the tax code. In addition to these updates, you'll find complete, up-to-date information on a wealth of day-to-day situations including how to:
- Facilitate increases in income tax bases.
- Rearrange ownership of assets to permit use of exemptions.
- Maximize flexibility in selection and succession of trustees.
- Apportion death costs consistently with tax efficiency and preservation of preferred assets, and much, much more.
With more than 155 sample forms (and many alternative variables) and 19 complete documents including wills, revocable trusts, trust and estates law documents, irrevocable trusts, powers of attorney for property management and for health care and beneficiary designations, this one-of-a-kind guide will be an indispensable asset to any trust and estates lawyer.