Perpetual Generation-Skipping Trusts
This article examines the interaction of permissive state rules against perpetuities and decanting laws and their effect on generation-skipping trusts.
Volume 58, Issue 3
This article examines the interaction of permissive state rules against perpetuities and decanting laws and their effect on generation-skipping trusts.
This Article addresses some of the less discussed aspects of annual gift tax exclusion planning, including the methods frequently used for taking advantage of the annual exclusion and the considerati…