Open Access. Powered by Scholars. Published by Universities.®
- Keyword
Articles 1 - 5 of 5
Full-Text Articles in Law
The Function Of The Lawyer In Estate Planning, Charles I. Stone
The Function Of The Lawyer In Estate Planning, Charles I. Stone
Washington Law Review
Inflation and an unprecedented increase in employment and national income have multiplied the number of individuals having at least a modest net worth and therefore the groundwork for an estate. Our staggering national debt has been accompanied by an expanding and intricate pattern of taxation winch takes increasingly more from an increasingly greater group. From the individual's point of view, the only interruption in this trend has been the Revenue Act of 1948. It is probable, if not certain, that the future will bring greater tax demands. The many who have recently acquired actual or potential estates are finding themselves …
The Function Of The Corporate Trustee In The Planning Of Estates, Henry H. Judson
The Function Of The Corporate Trustee In The Planning Of Estates, Henry H. Judson
Washington Law Review
With the advent of diversified types of wealth, the increasing complexities of the economic structure, development of legal devices and statutory enactments, changing trends and theories of governmental emphasis on the social fabric through the power of taxation, estate plannmg has become a complex and involved problem, meriting the most careful consideration and best advice obtainable. The basic purpose of any plan for an individual's estate is to provide for the economic settlement of the estate and for its orderly and practical distribution in a manner commensurate with the personal requirements and economic needs of the beneficiaries. There can be …
Participation By The Certified Public Accountant In Estate Planning, John G. Larson
Participation By The Certified Public Accountant In Estate Planning, John G. Larson
Washington Law Review
Since estate taxes and administration costs do not weigh heavily on smaller estates, the accountant generally will not be concerned with planning for persons whose estates consist primarily of life insurance or with community estates of husband and wife with a value under $120,000. It would be appropriate, however, even in those cases, to inquire whether wills have been prepared, how recently, the plan of disposition, and whether the insurance program has been co-ordinated with the testamentary disposition. It is desirable that the clients of every accountant be made more conscious of the importance of estate planning.
The Role Of The Advanced Life Underwriter In The Field Of Estate Planning, Sanford M. Bernbaum
The Role Of The Advanced Life Underwriter In The Field Of Estate Planning, Sanford M. Bernbaum
Washington Law Review
Estate planning is a continuing process, never completed, always subject to review and change to reflect altered personal, family, legal, or economic circumstances. The estate plan is fluid and affected by many factors, including the daily business and investment operations of the estate owner. Many kinds of specialized knowledge and experience must be utilized in its original formulation and brought to bear upon a periodic review The professional status of the lawyer, certified public accountant, and trust officer of a recognized bank has been established for many years. Each designation carries with it considerable prestige. In recent years another professional …
Estate Plannning And Estate Tax Savings, By Edward N. Polisher (1948) And Estate Planner's Handbook, By Mayo Adams Shattuck (1948), Charles Horowitz
Estate Plannning And Estate Tax Savings, By Edward N. Polisher (1948) And Estate Planner's Handbook, By Mayo Adams Shattuck (1948), Charles Horowitz
Washington Law Review
The volumes under review are written primarily for attorneys dealing in the subject of estate planning. Mr. Polisher's emphasis is on the tax consequences of estate planning, accompanied, however, with numerous practical suggestions on the merits of various substantive provisions in the estate plan, looking to the minimization of tax liabilities. He discusses in readable detail the provisions of the federal estate and gift tax law (with incidental reference to income tax liability) as it affects both common law and community property. However, his discussion of community property in relation to federal taxes is rather brief. Mr. Shattuck's discussion is …