Connecticut Bar Journal, Volume 70State Bar Association of Connecticut, 1996 - Bar associations Includes Annual reports, and lists of members. |
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Page 137
... Gift Taxes The most publicized piece of legislation that the Connecti- cut lawmakers passed in the trusts and estates area was the re- peal of the succession tax . The tax will not be entirely phased out for ten years ; however , there ...
... Gift Taxes The most publicized piece of legislation that the Connecti- cut lawmakers passed in the trusts and estates area was the re- peal of the succession tax . The tax will not be entirely phased out for ten years ; however , there ...
Page 228
... tax of 32.50 out of his own funds at the time of sale , the grantor has maximized his gift . 151 If the sale by the GRAT is prearranged or too close in time to the transfer , however , the transaction might not be respected . The form ...
... tax of 32.50 out of his own funds at the time of sale , the grantor has maximized his gift . 151 If the sale by the GRAT is prearranged or too close in time to the transfer , however , the transaction might not be respected . The form ...
Page 231
freeze in value for gift and estate tax purposes , there is no freeze in value for GST tax purposes . Upon the conclusion of the an- nuity , the transfer to the remaindermen will be treated as a tax- able termination for GST purposes ...
freeze in value for gift and estate tax purposes , there is no freeze in value for GST tax purposes . Upon the conclusion of the an- nuity , the transfer to the remaindermen will be treated as a tax- able termination for GST purposes ...
Contents
APPELLATE REVIEW Wesley W Horton | 1 |
SURVEY OF 1995 CONNECTICUT | 11 |
DEVELOPMENTS IN CONNECTICUT | 37 |
Copyright | |
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action agency alleged amendment annuity Appellate Court held application approval arbitration attorney authority award Berdon Board of Appeals cause CEPA cert child Conn Connecticut Bar Connecticut Bar Association Connecticut constitution Connecticut Supreme Court constitutional corporation Court found CUTPA claims damages death decision defendant defendant's denied determined disclosure drug employee enforcement federal filed fund gift tax grantor GRAT Hague Service Convention Hartford income injury issue Judge judicial jury Justice lawyers legal services legislative liability limited ment negligence nonconforming offer of judgment parties payment plaintiff Planning & Zoning private letter rulings probate provides Public Act pursuant real estate reasonable Reed Elsevier regulations rule Section seller service of process Sess special permit STAT statute statutory subdivision Super Superior Court Supra note taxpayer term tion transfer Treas trial court trust Zoning Board Zoning Commission