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Tom Anichini
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Decks in this class (21)
11. Marital Deduction
Marital deduction definition 1,
Marital deduction qualifications 2,
Marital deductions exceptions to ...
12
cards
17 Generation Skipping Transfer Tax
Gstt 1,
Skip person 2,
Gstt effect of marriage 3
8
cards
7. Gifting Strategies
Advantages of lifetime gifts 1,
Types of interest transferred 2,
Basic gifting strategies for weal...
14
cards
21 Post-Mortem Estate Planning Techniques
Estate income tax return 1,
Joint income tax return w decedent 2,
Interest deductions 3
8
cards
10 Powers of Appointment
Power of appointment definition 1,
Power of appiontment gift tax imp...,
Crummey powers definition 3
9
cards
16 Deferral and Minimization of Estate Taxes
What is the special use valuation 1,
Conditions for special use valuat...,
Consequence of special use proper...
10
cards
12. Types, Features, and Taxation of Trusts
Trust legal arrangement 1,
Types of trust interests 2,
Trust duration 3
28
cards
8. Estate Tax Compliance and Tax Calculation
Gross estate 2033 property owned ...,
Gross estate 2033 cont d 2,
Gross estate 2034 dower and curte...
21
cards
3. Incapacity planning
Living wills and advanced medical...,
Durable power of attorney for hea...,
Durable power of attorney for pro...
3
cards
9. Sources for Estate Liquidity
Estate liquidity needs 1,
Estate liquidity problems 2,
Liquidity sources 3
4
cards
2 Estate planning documents
Estate planning documents 3 1,
Advantages of a will 7 2,
Possible advserse consequences of...
9
cards
13. Qualified Interest Trusts
Chapter 14 grantor interest trust 1,
Chapter 14 value of grit taxable ...,
Chapter 14 section 2702 limits on...
29
cards
14 Charitable Transfers
Charitable transfers direct outri...,
Charitable gift annuity 2,
Pooled income fund pif 3
23
cards
15 Intrafamily and Other Business Transfer Techniques
Business succession planning 1,
Possible challenges in business s...,
Family limited partnership flp 3
35
cards
6. Gift Tax Compliance and Tax Calculation
Unified transfer tax system under 1,
Applicable exclusion for lifetime...,
Max tax rate for gift estate gstt 3
22
cards
4. Characteristics and Consequences of Property Titling
Personal property 1,
Real property 2,
Present property interests fee si...
17
cards
1 What is Estate Planning?
Process 1,
Choices 2,
Cost objectives 3
12
cards
18 Fiduciaries
Examples of fiduciaries 1,
Fiduciary duties 2,
Executor responsibilities 3
7
cards
19 Use of Life Insurance in Estate Planning
Situations when entire life ins p...,
Value included in ge of policy ow...,
Value on other policy in ge if aw...
33
cards
20 Income in Respect of a Decedent (IRD)
Ird definition 1,
Income tax treatment of ird 2,
Examples of ird 3
6
cards
22 Estate Planning for Nontrad Relationships
Nontrad issues 1,
Disadvantages of nontrad 2,
Planning for transfers at death 3
6
cards
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Estate Planning
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