About the Author
Flexible Trusts and Estates for Uncertain Times, 7th Edition
By Jerold I Horn
Flexible Trusts and Estates for Uncertain Times, 7th Edition
By Jerold I Horn
Written for lawyers who have expert knowledge of estate planning and will and trust drafting issues, this new edition refines and expands the analysis that experienced practitioners have come to expect from this title, and includes more than 150 sample forms and more than 20 complete wills, trusts and other instruments, with extensive analysis of the options for completing them.
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The Seventh Edition confronts continued and, indeed, increased instability. The new instability follows a relatively short lull after a period of unprecedented instability, including since 2001, increases in exemptions, reductions in rates, the repeal and restoration of the estate tax and the generation-skipping tax, the installation of a system of portability of the unused portion of the estate tax exemption of a predeceasing spouse, the advocacy by leading politicians of repeal of the taxes and, by others, of drastic increases in the taxes and the enactment of wealth taxes, and, probably most importantly, of a worldwide plague against which individuals, groups and even nations were unable to protect themselves.
Variations of techniques that have appeared in all prior editions of this book are the techniques of choice for the present environment. More than ever, flexibility is the hallmark.
Product Details
Authors
Sponsors
Publishers
ABA Book Publishing
ISBN
9781641058247
Page Count
1050
Product Code
1620802
Trim Size
7x10
Publication Date
3/17/2021 12:00:00 AM
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