Connecticut Bar Journal, Volume 52Connecticut Bar Association, 1978 - Bar associations Includes Annual reports, and lists of members. |
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Page 255
... trust , the total estate tax would have been $ 5,388 . Thus , use of a nonmarital trust would have produced a tax savings of $ 21,118 . However , if the husband's death occurs after 1980 , there will be no need to use a trust to reduce ...
... trust , the total estate tax would have been $ 5,388 . Thus , use of a nonmarital trust would have produced a tax savings of $ 21,118 . However , if the husband's death occurs after 1980 , there will be no need to use a trust to reduce ...
Page 278
... trusts or trust equivalents.1 A " generation - skipping trust " is a trust having at least two generations of beneficiaries each of which is a " younger " generation than the grantor's generation.145 Section 2611 ( c ) pro- vides rules ...
... trusts or trust equivalents.1 A " generation - skipping trust " is a trust having at least two generations of beneficiaries each of which is a " younger " generation than the grantor's generation.145 Section 2611 ( c ) pro- vides rules ...
Page 283
... trust is exempt from tax if the trust was irrevocable on April 30 , 1976160 except to the extent of property added to the trust after that date . Also exempt is a transfer from a revocable or testamentary trust of a person dying on or ...
... trust is exempt from tax if the trust was irrevocable on April 30 , 1976160 except to the extent of property added to the trust after that date . Also exempt is a transfer from a revocable or testamentary trust of a person dying on or ...
Contents
THE CONNECTICUT SUPREME COURT | 45 |
HUMAN RIGHTS COMMENTATOR | 61 |
THE COMMITTEE MEMBERS LAMENT | 78 |
Copyright | |
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action adjusted agency alimony Amendment amount application Attorney authority bankruptcy beneficiaries Board of Appeals carryover basis client Conn Connecticut Bar Connecticut Bar Association Connecticut Supreme Court constitutional consumer credit creditor criminal CUTPA death tax debtor decedent decedent's December 31 decision defendant deficiency judgment disclaimer disclosure dual representation effect estate tax exemption federal estate tax filed floating zone Fourth Amendment generation-skipping gift tax gross estate H.R. REP Hartford income individual interest Justice land lawyer legislative marital deduction ment municipality notice owner payments period person Planning and Zoning prior procedure protection reasonable registration repossession rule Section sentencing special permit Stanford Daily STAT statute statutory succession tax sumer Supp supra note Supreme Court Tax Reform Act taxable termination testosterone tion transfer trial trust Truth in Lending unfair Zoning Board Zoning Comm'n zoning commission zoning regulations