https://cendoldawet5000.blogspot.com/?book=B0797F1NVD
This book provides insights on estate and individual tax planning in the aftermath of the Reconciliation Act of 2017 (commonly called the Tax Cuts and Jobs Act). Topics include charitable giving, the structure of trusts (grantor vs. non-grantor trust, incomplete non-grantor trusts, possible use of completed gift non-grantor trusts, spousal lifetime access trusts in both grantor and non-grantor options, beneficiary defective trusts applied in a new way, self-settled trusts and variations after the Act), and more. This guide also covers practical trust drafting and planning, new trust drafting concepts, what types of estate and income tax planning should be done for which types of client, how existing estate plans and documents should be revised, and more.
