Fixing estate planning documents

被引：0
|
作者：
McCaffrey, Carlyn S. [1 ]
Hellery, Amy E. [2 ]
机构：
[1] McDermott Will & Emery LLP, Law Firm, Chicago, IL 60606 USA
[2] McDermott Will & Emery LLP, Chicago, IL USA
来源：
TRUSTS & TRUSTEES | 2015年 / 21卷 / 1-2期
关键词：
D O I：
10.1093/tandt/ttu241
中图分类号：
D9 [法律]; DF [法律];
学科分类号：
0301 ;
摘要：
This article discusses the various methods available in the United States to make changes to irrevocable trusts, including amendment, construction and reformation proceedings, divisions and the exercise of powers to appoint to different trusts. It also discusses the tax risks and issues raised by the use of any of these techniques, including possible income tax consequences and, in some cases, the loss of exemption from the generation-skipping transfer tax.
引用
收藏
页码：152 / 205
页数：54
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