Essential handbook providing the guidance needed to use revocable grantor trusts in clients’ estate plans.
The essential handbook focuses on the revocable grantor trust document and all the tools you need to use it in your clients’ estate plans, including determination of the taxable estate, planning for spouses and descendants, drafting marital deduction and credit-shelter provisions, tax aspects of trust administration, planning for incapacity, funding the revocable grantor trust, the standard revocable grantor trust, S corporations and Illinois revocable grantor trusts, and trusts by citizens or residents for noncitizen spouses (qualified domestic trusts).
Elizabeth A. Garlovsky, Sarah M. Barnes, and Shawn M. McCullough, Harrison & Held, LLP, Chicago
Chapter 1 — Overview of Revocable Grantor Trusts
Chapter 2 — Determination of the Taxable Estate
Chapter 3 — Planning for Spouses and Descendants
Chapter 4 — Drafting Marital Deduction and Credit Shelter Provisions
Chapter 5 — Tax Aspects of Trust Administration
Chapter 6 — Planning for Incapacity
Chapter 7 — Funding the Revocable Grantor Trust
Chapter 8 — Standard Revocable Grantor Trust Agreement
Chapter 9 — S Corporations and Illinois Revocable Grantor Trusts
Chapter 10 — Trusts by Citizens or Residents for Noncitizen Spouses (Qualified Domestic Trusts)