2102176
9780314147141
Provides an overview of federal gift, estate, and generation-skipping transfer tax laws for the law student or practitioner. Grantor trust rules affecting the wealth disposition process is also addressed. Other subjects include intestacy, succession, power of disposition limits, transfer requirements, revocation, extrinsic evidence, incapacity, and undue influence. Examines trusts and their alternatives, changes in will execution, and problems of construction in future interests. Overviews the Federal Transfer Tax laws relating to estates and trusts, deductions in computing taxable estates, asset valuation, and credits. Generally, emphasis is placed on the Uniform Probate Code throughout the text.William M. McGovern is the author of 'Wills, Trusts and Estates: Including Taxation and Future Interests (Hornbook Series Student Edition)' with ISBN 9780314147141 and ISBN 0314147144.
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