Connecticut Bar Journal, Volume 70State Bar Association of Connecticut, 1996 - Bar associations Includes Annual reports, and lists of members. |
From inside the book
Results 1-3 of 91
Page 207
... interest rate , and , where appropriate , a built in actuarial factor based on the life expectancy of the holder of the interest . In the case of a gift of a remainder interest after a term , the factor is applied to the full value of ...
... interest rate , and , where appropriate , a built in actuarial factor based on the life expectancy of the holder of the interest . In the case of a gift of a remainder interest after a term , the factor is applied to the full value of ...
Page 208
... interest in the trust by the transferor or by an applicable family member1o , the retained interest will be valued at zero , making the entire value of the property subject to gift tax . An excep- tion to this harsh rule is made for a ...
... interest in the trust by the transferor or by an applicable family member1o , the retained interest will be valued at zero , making the entire value of the property subject to gift tax . An excep- tion to this harsh rule is made for a ...
Page 216
... interest is partially for the benefit of a family member and the retained interest is held by the grantor or applicable family member , the retained interest will be valued at zero unless the retained interest is a qualified one.75 If ...
... interest is partially for the benefit of a family member and the retained interest is held by the grantor or applicable family member , the retained interest will be valued at zero unless the retained interest is a qualified one.75 If ...
Contents
APPELLATE REVIEW Wesley W Horton | 1 |
SURVEY OF 1995 CONNECTICUT | 11 |
DEVELOPMENTS IN CONNECTICUT | 37 |
Copyright | |
24 other sections not shown
Other editions - View all
Common terms and phrases
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