000			02352nam a2200229Ia 4500
001			0000004173
005			20251012174731.0
008			020201s2001 ohua b 001 0 eng d
020			_a0872182916
020			_a9780872182912
043			_an-us---
090	0	0	_a346.730 _bTHE _c2001
245	0	4	_aThe tools & techniques of estate planning _cStephan R. Leimberg ... [et al.].
250			_a12th ed.
260			_aCincinnati, Ohio _bNational Underwriter Co. _cc2001.
300			_axii, 691 p. _bill. _c28 cm.
504			_aIncludes bibliographical references (p. ix-x) and index.
505	0		_a1. Buy-Sell (business continuation) agreement -- 2. Charitable contributions -- 3. Charitable split interest trusts -- 4. Conservation easement exclusion -- 5. Deferred compensation (nonqualified -- 6. Disclaimers -- 7. Durable power of attorney -- 8. Elderly and disabled (Planning for) -- 9. Employee stock ownership plan -- 10. Extensions of time to pay federal estate tax -- 11. Family limited partnerships -- 12. Family-owned business deduction -- 13. Freezing techniques - corporations and partnerships -- 14. Generation-skipping transfers -- 15. Gifts -- 16. HR-10 (Keogh) retirement plan for the self-employed -- 17. Incorporation -- 18. Individual retirement plans (and SEPs) -- 19. Installment sales and SCINs -- 20. Interest-free and below market rate loans -- 21. Life insurance -- 22. Limited liability companies -- 23. Medical expense reimbursement plan -- 24. Non U.S. persons (Planning for) -- 25. Personal holding company -- 26. Power of appointment -- 27. Private annuity -- 28. Profit-sharing/pension plan -- 29. S corporation -- 30. Sale (gift) - leaseback -- 31. Section 303 stock redemption -- 32. Split interest purchase of property (split) -- 33. Survivor's income benefit plan -- 34. Trust - defective -- 35. Trust - Grantor retained interests (GRAT, GRUT, QPRT) -- 36. Trust - Irrevocable life insurance -- 37. Trust - marital deduction and bypass -- 38. Trust - revocable -- 39. Trust - section 2503(b) and 2503(c) -- 40. Trust - tax basis revocable -- 41. Uniform gifts/ transfers to minors acts -- 42. Valuation planning -- 43. Wills.
650		0	_aEstate planning _zUnited States.
650		0	_aInheritance and transfer tax _xLaw and legislation _zUnited States.
650		0	_aTaxation _xLaw and legislation _zUnited States.
999			_c9626 _d9626