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Structuring Estate Freezes: Analysis with Forms

Structuring Estate Freezes: Analysis with Forms

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Main volume(s), which includes latest update; future updates sold separately.
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One-year subscription, includes all updates.
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Structuring Estate Freezes: Analysis with Forms, Second Edition is the most comprehensive, completely up-to-date authority on estate freezing. Included are all relevant IRS rulings and the text of many private letter rulings issued on Chapter 14.

This timely and practical resource contains hundreds of completed examples. Alerts and cautions highlight areas of the law and specific transactions that require special handling. More than a dozen forms facilitate estate freezing and wealth transmission techniques are included.

This treatise provides the assurance and confidence to act on every planning aspect of a client's needs with regard to Chapter 14, including:

  • Personal residence trusts
  • New trust evaluation rules
  • Recapitalizing an established business
  • Capitalizing a new business
  • Lapsing rights and restrictions
  • GRITS, SCINS, remainder sales, joint purchases and private annuities
  • Minority discounts
  • Trusts in planning for closely held businesses
  • Representing spouses, siblings and multiple generations