- Page 1 and 2:
Sponsored by 2013 Probate & Trust L
- Page 3 and 4:
Minnesota CLE’s Copyright Policy
- Page 5 and 6:
Faculty & Planners* Jill A. Adkins
- Page 7 and 8:
Table of Contents Plenary Day 1 Non
- Page 9 and 10:
17. Marital Deduction Planning and
- Page 11 and 12:
PLENARY DAY 1 Non-Tax Case Law Upda
- Page 13 and 14:
1. *In re Estate of Neuman and In r
- Page 15 and 16:
3. Edwards v. Gillis ..............
- Page 17 and 18:
I. UNIFORM PROBATE CODE A. Effect o
- Page 19 and 20:
conceived until after decedent’s
- Page 21 and 22:
granddaughter. Ultimately, the cour
- Page 23 and 24:
the benefit of the person for whose
- Page 25 and 26:
814 MCA, which provides that a divo
- Page 27 and 28:
524.3-203, persons who are nominate
- Page 29 and 30:
also been the sole personal represe
- Page 31 and 32:
within the prescribed time set out
- Page 33 and 34:
mother’s estate, had breached fid
- Page 35 and 36:
plan. The court found that Brown wa
- Page 37 and 38:
power of attorney was, in fact, a l
- Page 39 and 40:
questions before the court were the
- Page 41 and 42:
E. Adverse Possession 1. *Jokela v.
- Page 43 and 44:
presumption. Finally, the court fou
- Page 45 and 46:
death, her daughter, in her capacit
- Page 47 and 48:
3. Estate of Nuo Djeljaj, 954 N.Y.S
- Page 49 and 50:
C. Trust Construction but that the
- Page 51 and 52:
4. *In the Matter of the Frank J. R
- Page 53 and 54:
adding the “general charitable in
- Page 55 and 56:
may provide that at least a substan
- Page 57 and 58:
including those created for the ben
- Page 59 and 60:
D. Spendthrift Clauses Finally, the
- Page 61 and 62:
decedent’s execution of a financi
- Page 63 and 64:
not negligent. On appeal, the court
- Page 65 and 66:
purchasing the insurance but determ
- Page 67 and 68:
H. Trust Accounting Disputes 1. Chu
- Page 69 and 70:
settlor’s death in 2005, the trus
- Page 71 and 72:
entitled to a jury trial because th
- Page 73 and 74:
other manner whatsoever disposing o
- Page 75 and 76:
the trial judge rejected - as highl
- Page 77 and 78:
F. Inter Vivos Gifts community over
- Page 79 and 80:
V. POWER OF ATTORNEY A. Improper Us
- Page 81 and 82:
FEDERAL TAX UPDATE Important Develo
- Page 83 and 84:
• The preferential rates for net
- Page 85 and 86:
3. Planning for the Wannabes: Deali
- Page 87 and 88:
Suppose, for example, that a marrie
- Page 89 and 90:
ESTATE AND GIFT TAX PLANNING AFTER
- Page 91 and 92:
after the first spouse’s death),
- Page 93 and 94:
First, they will want one or more g
- Page 95 and 96:
In Estate of Christiansen v. Commis
- Page 97 and 98:
Grandchild A 11,000 Grandchild B 11
- Page 99 and 100:
In the end, Wandry is correctly dec
- Page 101 and 102:
RECENT VALUATION CASE OF INTEREST (
- Page 103 and 104:
uncertainties, ahypothetical buyer
- Page 105 and 106:
So portability is achieved by givin
- Page 107 and 108:
(5) Special rules. (A) Election req
- Page 109 and 110:
million, and H2’s executor makes
- Page 111 and 112:
standard, but saves the rest for th
- Page 113 and 114:
THE IMAPCT OF WINDSOR ON ESTATE PLA
- Page 115 and 116:
Decanting: Refining an Old Vintage
- Page 117 and 118:
DECANTING: REFINING AN OLD VINTAGE
- Page 119 and 120:
XI. Trustee Liability .............
- Page 121 and 122:
D. Change Governing Law E. Trustee
- Page 123 and 124:
absolute discretion for some modifi
- Page 125 and 126:
K. Court Approval. Court approval i
- Page 127 and 128:
eliminate beneficiaries or change t
- Page 129 and 130:
precisely, to make certain exceptio
- Page 131 and 132:
appointment created under the new t
- Page 133 and 134:
If contributions to the original tr
- Page 135 and 136:
Qualified personal residence trusts
- Page 137 and 138:
enefit the beneficiaries by convert
- Page 139 and 140:
B. Notice Required. Other states re
- Page 141 and 142:
of the particular state, apparently
- Page 143 and 144:
tax consequences. See Tax Effects a
- Page 145 and 146:
(ii) at the time the exempt trust b
- Page 147 and 148:
BIBLIOGRAPHY Articles 1. Farhad Agh
- Page 149 and 150:
APPENDIX I STATE DECANTING STATUTES
- Page 151 and 152:
ALTERNATIVE PLENARY Tax Issues (For
- Page 153 and 154:
I. MINNESOTA ESTATE TAX - LIFETIME
- Page 155 and 156:
NOTE: In the examples below, I will
- Page 157 and 158:
At his death, he leaves the followi
- Page 159 and 160:
total federal gross estate (line 1)
- Page 161 and 162:
Note: in several of the examples ab
- Page 163 and 164:
C. Source of Charitable Gift - Ordi
- Page 165 and 166:
Many tax preparers relied on that r
- Page 167 and 168:
RESULT: •Because the amount paid
- Page 169 and 170:
III. DEDUCTION OF MORTGAGE INTEREST
- Page 171:
•Estates with net taxable assets
- Page 189 and 190:
05/20/13 HOUSE RESEARCH ANALYST JM
- Page 191 and 192:
05/20/13 HOUSE RESEARCH ANALYST JM
- Page 193 and 194:
05/20/13 HOUSE RESEARCH ANALYST JM
- Page 195 and 196:
05/20/13 HOUSE RESEARCH ANALYST JM
- Page 197 and 198:
05/20/13 HOUSE RESEARCH ANALYST JM
- Page 199 and 200:
05/20/13 HOUSE RESEARCH ANALYST JM
- Page 201 and 202:
SECTION 1 Funding Education: The Gi
- Page 203 and 204:
E. Five-Year Proration Required ...
- Page 205 and 206:
I. Saving and Paying for Higher Edu
- Page 207 and 208:
1. TAM 199941013. In Technical Advi
- Page 209 and 210:
. Estate Tax. Assuming that the don
- Page 211 and 212:
exclusion. If contributions to the
- Page 213 and 214:
distribute principal for GC’s ben
- Page 215 and 216:
sample trust language was used wher
- Page 217 and 218:
university, or (iii) making reasona
- Page 219 and 220:
treatment granted by section 529 wi
- Page 221 and 222:
and the beneficiary’s family duri
- Page 223 and 224:
eginning with the year of the contr
- Page 225 and 226:
Rule 5. If, by the due date for fil
- Page 227 and 228:
2. Attach Explanation. An explanati
- Page 229 and 230:
It is impossible for an account own
- Page 231 and 232:
were not making other gifts to thei
- Page 233 and 234:
a. Proposed Regulations Tax the Ben
- Page 235 and 236:
Prop. Treas. Reg. § 1.529-1(c). D.
- Page 237 and 238:
SECTION 2 Avoiding the Uncommon Dif
- Page 239 and 240:
2. Discouraging Bad Behavior ......
- Page 241 and 242:
problems in a document but so can a
- Page 243 and 244:
B. Who suffers from a drafting prob
- Page 245 and 246:
succeed to the preceding trustee’
- Page 247 and 248:
“ (a) Property a testator, while
- Page 249 and 250:
home. When devising recreational re
- Page 251 and 252:
to allow the beneficiary to pay off
- Page 253 and 254:
The remaining principal and any acc
- Page 255 and 256:
outright and free of trust. If eith
- Page 257 and 258:
D. Incentive Trusts 1. Encouraging
- Page 259 and 260:
that exemptions or deductions allow
- Page 261 and 262:
F. Family Business Succession. The
- Page 263 and 264:
3. Problems with Allocation of Fami
- Page 265 and 266:
SECTION 3 Unlimited Duration Trusts
- Page 267 and 268:
3. CONCLUSION .....................
- Page 269 and 270:
*In 1995, Delaware enacted legislat
- Page 271 and 272:
2. Exercise the power of appointmen
- Page 273 and 274:
ii. States: 1. Alaska 43 - 1,000 ye
- Page 275 and 276:
4. CONCLUSION vii. New Jersey viii.
- Page 277 and 278:
the “prudent man rule” required
- Page 279 and 280:
Additionally, many advisors are dra
- Page 281 and 282:
investment committee and/or distrib
- Page 283 and 284:
1. Significant change in asset allo
- Page 285 and 286:
Please see example below of a typic
- Page 287 and 288:
IV. DECANTING 1. INTRODUCTION Decan
- Page 289 and 290:
. States May Limit Trustee’s Auth
- Page 291 and 292:
V. VIRTUAL REPRESENTATION 1. INTROD
- Page 293 and 294:
ecome entitled to an interest, if i
- Page 295 and 296:
VI. PRIVACY OF COURT RECORDS 1. INT
- Page 297 and 298:
iii. Statutes c. South Dakota Proce
- Page 299 and 300:
VII. DOMESTIC ASSET PROTECTION AND
- Page 301 and 302:
property interests. 206 This can be
- Page 303 and 304:
11. EXTINGUISHMENT OF CREDITORS’
- Page 305 and 306:
13. SPENDTHRIFT TRUSTS As previousl
- Page 307 and 308:
SECTION 4 Drafting and Administerin
- Page 309 and 310:
1. Supplemental&SpecialNeedsTrust B
- Page 311 and 312:
iii. Discretionary Trust Trusts cre
- Page 313 and 314:
v. Vehicle One vehicle used to tran
- Page 315 and 316:
ii. Legal Guardian It is generally
- Page 317 and 318:
ii. SSA Determination Anyone receiv
- Page 319 and 320:
eimburse the State following the be
- Page 321 and 322:
else uses the computer from time to
- Page 323 and 324:
h. Revocable vs. Irrevocable i. Spe
- Page 325 and 326:
Qualified Disability Trust (QDT) ex
- Page 327 and 328:
(1) An inventory of Trust assets an
- Page 329 and 330:
Assistance benefits paid on behalf
- Page 331 and 332:
SECTION 5 Notable North Dakota Nuan
- Page 333 and 334:
I. North Dakota Real Property A. No
- Page 335 and 336:
a Statement of Claim is recorded by
- Page 337 and 338:
1. Any grantee or grantee’s autho
- Page 339 and 340:
By North Dakota Information Technol
- Page 341 and 342:
insolvent estates. Has priority ove
- Page 343 and 344:
(2) Would be a permissible distribu
- Page 345 and 346:
o North Dakota has two (2) pooled t
- Page 347 and 348:
G. The value of currently owned min
- Page 349 and 350:
* * * * * * * * * * * * * * lease r
- Page 351 and 352:
eceived, are not considered to be t
- Page 353 and 354:
disqualifying transfer provisions i
- Page 361 and 362:
ONLINE NORTH DAKOTA RESOURCES Title
- Page 363 and 364:
Table of Contents The Beauty and Bu
- Page 365 and 366:
--volatility in the financial marke
- Page 367 and 368:
For the trustee: If an individual t
- Page 369 and 370:
VII. Duty to keep records and provi
- Page 371 and 372:
specific information like their fin
- Page 373 and 374:
An alternative structure might be t
- Page 375 and 376:
--Intellectual property which may i
- Page 377 and 378:
SECTION 7 “Bleak House” Reviste
- Page 379 and 380:
PROBATE INSTITUTE 2013 HARD TIMES:
- Page 381 and 382:
TIP THREE: FOR REALLY BAD FIDUCIARI
- Page 383 and 384:
with disfavor on attempts to depriv
- Page 385 and 386:
E. Undue influence 1. Must prove te
- Page 387 and 388:
3. The Partition statute allows adm
- Page 389 and 390:
APPENDIX 524.3-720 EXPENSES IN ESTA
- Page 391 and 392:
owner of the real property or the o
- Page 393 and 394:
524.3-911PARTITION FOR PURPOSE OF D
- Page 395 and 396:
STATE OF MINNESOTA COUNTY OF MCLEOD
- Page 397 and 398:
STATE OF MINNESOTA COUNTY OF MCLEOD
- Page 399 and 400:
5. For such other and further relie
- Page 401 and 402:
STATE OF MINNESOTA COUNTY OF MCLEOD
- Page 403 and 404:
STATE OF MINNESOTA COUNTY OF MCLEOD
- Page 405 and 406:
personal representatives determined
- Page 407 and 408:
notations in the memo portion indic
- Page 409 and 410:
Page 12 costs charged by private de
- Page 411 and 412:
The Well-Prepared Executive: Person
- Page 413 and 414:
The Well-Prepared Executive: Person
- Page 415 and 416:
The Well-Prepared Executive: Person
- Page 417 and 418:
The Well-Prepared Executive: Person
- Page 419 and 420:
The Well-Prepared Executive: Person
- Page 421 and 422:
The Well-Prepared Executive: Person
- Page 423 and 424:
The Well-Prepared Executive: Person
- Page 425 and 426:
The Well-Prepared Executive: Person
- Page 427 and 428:
The Well-Prepared Executive: Person
- Page 429 and 430:
Stock Options: Sales, Gifts, & Tran
- Page 431 and 432:
the stock has been held for more th
- Page 433 and 434:
the initial appraisal is arranged f
- Page 435 and 436:
not property for purposes of Sectio
- Page 437 and 438:
emains the owner for income tax pur
- Page 439 and 440:
will also be treated as owning inte
- Page 441 and 442:
ealm of the estate tax. This is con
- Page 443 and 444:
eneficiary, as the case may be, wil
- Page 445 and 446:
CONFIDENTIAL Appendix
- Page 447 and 448:
Summary of Option Strategies 5. to
- Page 449 and 450:
Summary of Option Strategies 10. Co
- Page 451 and 452:
Transferring an asset via a GRAT re
- Page 453 and 454:
A CRT can result in greater total v
- Page 455 and 456:
IRA Rollback Strategy Pension Rescu
- Page 457 and 458:
Use Interest Rate Swaps to Lock in
- Page 459 and 460:
How does a 10b5-1 plan work? 1 2 3
- Page 461 and 462:
SECTION 9 Spousal Elections Under M
- Page 463 and 464:
1. INTRODUCTION Minnesota, as in ma
- Page 465 and 466:
. 1969 Version In the 1969 statutor
- Page 467 and 468:
each other. 11 The statutory notes
- Page 469 and 470:
(b) Personal property not exceeding
- Page 471 and 472:
category includes properly gifted t
- Page 473 and 474:
.) Next, assets owned by the spouse
- Page 475 and 476:
4. Unspoken fourth: The spouse and
- Page 477 and 478:
Table of Contents Crummey Power Pro
- Page 479 and 480:
however, that my Spouse’s power t
- Page 481 and 482:
Estate or the proceeds of such asse
- Page 483 and 484:
such Power Holder is entitled to wi
- Page 485 and 486: 1.2 Discretionary Payments From Ini
- Page 487 and 488: didn’t occur) a long time ago? 1
- Page 489 and 490: Upon my spouse's incapacity or deat
- Page 491 and 492: Trustees of the Separate Trusts *Op
- Page 493 and 494: Unfilled Trustee Vacancy If the off
- Page 495 and 496: the independent special trustee. An
- Page 497 and 498: Removal and Replacement of Trust Ad
- Page 499 and 500: Definitions 6 Compensation Any Trus
- Page 501 and 502: Trust Asset Diversification and Con
- Page 503 and 504: As a Grantor Retained Annuity Trust
- Page 505 and 506: ultimate burning out of the sun and
- Page 507 and 508: Granting and Exercising Powers of A
- Page 509 and 510: POWER TO CHANGE LIMITED POWER INTO
- Page 511 and 512: Single Fund QTIP Marital Trust Inco
- Page 513 and 514: 5.8 Reverse QTIP Election. The Trus
- Page 515 and 516: SECTION 11 Federal and Minnesota In
- Page 517 and 518: Federal and Minnesota Individual Ta
- Page 519 and 520: qualifying charities. Distributions
- Page 521 and 522: iii. In the Reesink case, taxpayer
- Page 523 and 524: The 10% threshold applies to all ta
- Page 525 and 526: A Baker’s Dozen of Dangerous Assu
- Page 527 and 528: In short, domicile is the combinati
- Page 529 and 530: choice of law process in the render
- Page 531 and 532: Germany is one such example of a co
- Page 533 and 534: The US State Department lists the v
- Page 535: In every other case, a foreign trus
- Page 560 and 561: Table of Contents Introduction ....
- Page 562 and 563: . No Power to Reject Assets. 1. Cor
- Page 564 and 565: Example of Trust f/b/o ”H.” I m
- Page 566 and 567: acknowledged, the conflict waived a
- Page 568 and 569: enough. A professional fiduciary is
- Page 570 and 571: set expectations of the beneficiari
- Page 572 and 573: Current Status of the Wisconsin Tru
- Page 574 and 575: a. A trustee may limit the claims o
- Page 576 and 577: a. Pourover wills for each spouse.
- Page 578 and 579: d. Duty of the trustee to notify th
- Page 580 and 581: UTC gives the states the discretion
- Page 582 and 583: e. A trustee shall notify the quali
- Page 584 and 585: y other states. The ULC provided us
- Page 586 and 587:
d. With respect to directed trust p
- Page 588 and 589:
viii. Any other power granted to th
- Page 590 and 591:
Electronic reproduction of 2011−1
- Page 592 and 593:
Electronic reproduction of 2011−1
- Page 594 and 595:
Electronic reproduction of 2011−1
- Page 596 and 597:
Electronic reproduction of 2011−1
- Page 598 and 599:
Electronic reproduction of 2011−1
- Page 600 and 601:
Electronic reproduction of 2011−1
- Page 602 and 603:
Electronic reproduction of 2011−1
- Page 604 and 605:
Electronic reproduction of 2011−1
- Page 606 and 607:
Electronic reproduction of 2011−1
- Page 608 and 609:
SECTION 15 Fiduciaries and Fighting
- Page 610 and 611:
III. Crafting Lasting Settlement Ag
- Page 612 and 613:
SECTION 16 Medical Assistance 2013
- Page 614 and 615:
B. START DATE OF PENALTY PERIOD REM
- Page 616 and 617:
control eligibility for entitlement
- Page 618 and 619:
57,302 received benefits available
- Page 620 and 621:
usually becomes known in late June
- Page 622 and 623:
of institutionalization for the spo
- Page 624 and 625:
from July 1, 2012, through June 30,
- Page 626 and 627:
4. As a result of these maintenance
- Page 628 and 629:
This was commonly known as the "tra
- Page 630 and 631:
Ronald applied for MA. He transferr
- Page 632 and 633:
full return of the transferred asse
- Page 634 and 635:
applicant is eligible for benefits
- Page 636 and 637:
e called the “Essential Community
- Page 638 and 639:
NF (28) (166) EW (1,630) (3,396) CA
- Page 640 and 641:
(8) Implement nursing home level of
- Page 642 and 643:
Assistance Long-term Care. 31 This
- Page 644 and 645:
C. UNDUE HARDSHIP WAIVERS 1. As tra
- Page 646 and 647:
Attorney Sally K. Mortenson of Burn
- Page 648 and 649:
that portion of long-term care serv
- Page 650 and 651:
Appeals, but within three weeks of
- Page 652 and 653:
the monthly contribution, monitorin
- Page 654 and 655:
Each state must have a transparent,
- Page 656 and 657:
Since its inception, MinnesotaCare
- Page 658 and 659:
to provide that an individual who i
- Page 660 and 661:
Art.2, Sec. 21, amends Minn. Stat.
- Page 662 and 663:
SECTION 17 Marital Deduction Planni
- Page 664 and 665:
THE BASICS OF MARITAL DEDUCTION PLA
- Page 666 and 667:
) If a timely return is not filed,
- Page 668 and 669:
2) The surviving spouse must not be
- Page 670 and 671:
value on date of distribution excee
- Page 672 and 673:
. Any unused portion of this beques
- Page 674 and 675:
spouses are able to use GST exempti
- Page 676 and 677:
for tax years 2002 through 2010. No
- Page 678 and 679:
As the statute indicates, the Minne
- Page 680 and 681:
. The primary concern with meeting
- Page 682 and 683:
Many clients name their spouse and
- Page 720 and 721:
SECTION 19 Representing the Fiducia
- Page 722 and 723:
REPRESENTING THE FIDUCIARY WITH IRS
- Page 724 and 725:
ii. The personal representative, if
- Page 726 and 727:
personal liability. If no such noti
- Page 728 and 729:
the liability is not granted? vii.
- Page 730:
“break” for when an IRC §§616
- Page 738 and 739:
TABLE OF CONTENTS Page I. HOW TO MA
- Page 740 and 741:
set forth in the instructions issue
- Page 742 and 743:
G. Computing the DSUE Amount. The D
- Page 744 and 745:
educing the gift tax liability to z
- Page 746 and 747:
made and $2,000,000 was placed into
- Page 748 and 749:
or more. If you fund a credit shelt
- Page 750 and 751:
(2) Portability election upon filin
- Page 752 and 753:
under section 6018(a). Accordingly,
- Page 754 and 755:
Example 1. (i) Facts. The assets in
- Page 756 and 757:
3T(c)(2) regarding the timing of th
- Page 758 and 759:
spouse, not being married to the su
- Page 760 and 761:
(g) Expiration date. The applicabil
- Page 762 and 763:
divorce or an annulment, the subseq
- Page 764 and 765:
(e) Authority to examine returns of
- Page 766 and 767:
Table of Contents Building & Managi
- Page 768 and 769:
It is important for you to know the
- Page 770 and 771:
client would assume would be includ
- Page 772 and 773:
IV. Send birthday cards Mail an ann
- Page 774 and 775:
Table of Contents Estate and Trust
- Page 776 and 777:
family members. Particularly if you
- Page 778 and 779:
1. Website. The fiduciary should co
- Page 780 and 781:
Transfer on Death Deed. A “Transf
- Page 782 and 783:
Transfer on Death/Payable on Death
- Page 784 and 785:
Table of Contents Surviving Your Fi
- Page 786 and 787:
3. If more than 3 years have passed
- Page 788 and 789:
E. Personal Representative personal
- Page 790 and 791:
Estate Planning to Reduce, Defer or
- Page 792 and 793:
2. 2013 Exemption Amount: $5,250,00
- Page 794 and 795:
2. If one spouse has greater financ
- Page 796 and 797:
2. Correct mistakes in the benefici
- Page 798 and 799:
Table of Contents Preparing Your Fi
- Page 800 and 801:
dividends. It is important to make
- Page 802:
($13,000 per year per donee). If yo
- Page 834 and 835:
THE WANDRY WAY: A BETTER APPROACH T
- Page 836 and 837:
estate is presumed upon the recordi
- Page 838 and 839:
donee. There cannot be a renunciati
- Page 840 and 841:
formula disclaimer might renounce
- Page 842 and 843:
approximately a 1.98% Norseman memb
- Page 844 and 845:
V. Conclusion Disclaimers will cont
- Page 846 and 847:
amendment to Minn. Stat. § 519.05(
- Page 848 and 849:
On April 25, 2013, Governor Dayton
- Page 850 and 851:
More specifically, Minnesota Statut
- Page 852 and 853:
John filed notice of review of the
- Page 854 and 855:
2. Possible Ramifications. It is of
- Page 856 and 857:
SECTION 23 Transfer on Death Deeds;
- Page 858 and 859:
I. INTRODUCTION TRANSFER ON DEATH D
- Page 860 and 861:
Authority: Minn. Stat. § 287.22(15
- Page 862 and 863:
G. MARRIAGE AND DIVORCE What happen
- Page 864 and 865:
TODD would be void or the surviving
- Page 866 and 867:
In the absence of TODD language tha
- Page 868 and 869:
(c) "Grantor Owner" means an owner
- Page 870 and 871:
A transfer on death deed may design
- Page 872 and 873:
death and the transfer on death dee
- Page 874 and 875:
invalidate any deed that is not a t
- Page 876 and 877:
affecting the estate of the grantor
- Page 878 and 879:
SALES OF REAL ESTATE - FROM LISTING
- Page 880 and 881:
D. Best Practices townhomes, detach
- Page 882 and 883:
. Application for financing c. Limi
- Page 884 and 885:
agreement is cancelled if defaultin
- Page 886 and 887:
A GIFT FOR ALL DONORS: ADVISING PHI
- Page 888 and 889:
2. What is the donor’s relationsh
- Page 890 and 891:
income exceeds the unitrust amount.
- Page 892 and 893:
2. Gift Tax. a. The donor will rece
- Page 894 and 895:
must be made within five years afte
- Page 896 and 897:
iii. iv. The gift can satisfy the d
- Page 898 and 899:
. If P wished to leave only part of
- Page 900 and 901:
v. Income tax. The QTIP distributio
- Page 902 and 903:
ii. iii. iv. RMDs. Spouse takes ove
- Page 904 and 905:
3. The estate planning benefit of a
- Page 906 and 907:
1. Purpose. A core concept of a pri
- Page 908 and 909:
3. The fund is “donor advised”
- Page 910 and 911:
Comparisons of Methods - See Append
- Page 912 and 913:
Table of Contents I. Introduction .
- Page 914 and 915:
may be more important for estate pl
- Page 916 and 917:
those who are members of a partners
- Page 918 and 919:
V. Planning Techniques. Trusts are
- Page 920 and 921:
property interest nor an enforceabl
- Page 922 and 923:
VIII. Conclusion Estate planners sh
- Page 924 and 925:
3. Distribution Upon Receiving a Ba
- Page 926 and 927:
(C) (D) (E) (F) (G) whether the ben
- Page 928 and 929:
estate and the beneficiaries of the
- Page 930 and 931:
divided by the number of great-gran
- Page 932 and 933:
meet those Needs. Such Trustee may,
- Page 934 and 935:
investments of the Trust shall cons
- Page 936 and 937:
that distributions from this trust
- Page 938 and 939:
(B) _________ Foundation. In additi
- Page 940 and 941:
(E) Release and Indemnification. Se
- Page 942 and 943:
(E) (F) If the trust set forth here
- Page 944 and 945:
Law Update: Changes to Minnesota’
- Page 946 and 947:
Acknowledgment in order to benefit
- Page 948 and 949:
STATUTORY SHORT FORM POWER OF ATTOR
- Page 950 and 951:
THIRD: My attorney(s)-in-fact MAY N
- Page 952 and 953:
IMPORTANT NOTICE TO THE PRINCIPAL R
- Page 954 and 955:
PLENARY DAY 2 Digital Life, Virtual
- Page 956 and 957:
I. Advances in Technology and the I
- Page 958 and 959:
Southwest blog. The death of an emp
- Page 960 and 961:
iii. Note that it is unlikely that
- Page 962 and 963:
password, to my Executor, and the w
- Page 964 and 965:
the Uniform Trust Code, the Uniform
- Page 966 and 967:
communications and records, (iii) w
- Page 968 and 969:
5. Fiduciary should change the pass
- Page 970 and 971:
iii. Identify what domain names are
- Page 972 and 973:
iv. The statute allows for electron
- Page 974 and 975:
4. Blogs, Webpages and Domain Names
- Page 976 and 977:
BONUS ELIMINATION OF BIAS I Am Not
- Page 978 and 979:
WORKING WITH A CLIENT OR FAMILY MEM
- Page 980:
such, moral and ethical considerati