Family, kinship, descent, and distribution /
" ... examines in detail the interaction of estate planning and family, kinship, descent, and distribution. The focus of the portfolio is on the numerous relationships that fit under the standard descriptions of status, such as child, descendant, and spouse. Whether these terms are being used i...
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| Main Author: | |
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| Corporate Author: | |
| Format: | Online Continuing Resource |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Inc.,
©2012-
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| Series: | Tax management portfolios ;
858 |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%20858 |
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| Summary: | " ... examines in detail the interaction of estate planning and family, kinship, descent, and distribution. The focus of the portfolio is on the numerous relationships that fit under the standard descriptions of status, such as child, descendant, and spouse. Whether these terms are being used in a will, trust, or other dispositive instrument, the changing nature of relationships is giving rise to vital issues that the estate planner must take into account. Facile, comfortable assumptions can no longer be made as to who is entitled to property based on status. For example, rights as an heir, devisee, or trust beneficiary may turn on status as a "child", "descendant", or "spouse." Who qualifies as such is considerably less certain and more disputable than was traditionally the case." |
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| Item Description: | Title from title screen (viewed Sept. 19, 2012) |
| Publication Frequency: | Updated irregularly |
| Bibliography: | Includes bibliographical references (pages C1-C2) |