Connecticut Bar Journal, Volume 70State Bar Association of Connecticut, 1996 - Bar associations Includes Annual reports, and lists of members. |
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Page 140
... trust and the trust is revocable ; ( 2 ) the trustee is the spouse , widow or widower of the settlor and a marital deduction has been allowed for federal estate tax purposes with respect to the trust property that is subject to the ...
... trust and the trust is revocable ; ( 2 ) the trustee is the spouse , widow or widower of the settlor and a marital deduction has been allowed for federal estate tax purposes with respect to the trust property that is subject to the ...
Page 141
trust into two or more separate trusts . " A trustee may make such a division if it is in the best interests of the ... trust into separate trusts , for generation skipping purposes or for other reasons . Id . The separate trusts do not ...
trust into two or more separate trusts . " A trustee may make such a division if it is in the best interests of the ... trust into separate trusts , for generation skipping purposes or for other reasons . Id . The separate trusts do not ...
Page 212
... trust for income tax purposes.39 Thus , the transfer of assets to the trust and payment of annuity amounts to the grantor will have no fed- eral income tax consequences.40 Since an inevitable consequence of this type of trust is the ...
... trust for income tax purposes.39 Thus , the transfer of assets to the trust and payment of annuity amounts to the grantor will have no fed- eral income tax consequences.40 Since an inevitable consequence of this type of trust is the ...
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