Portfolios

Estates, Gifts, and Trusts (EGT)

Nearly 100 Tax Management Portfolios™ provide in-depth analysis and unparalleled guidance enabling you to determine the most effective strategies to maximize your clients' control and minimize taxes and estate management costs.

Estates, Gifts, And Trusts (EGT)

Administrative Powers (Portfolio 820)

Bloomberg Tax Portfolio, Administrative Powers, No. 820, describes and analyzes the development of the law with regard to the estate and gift tax consequences of various administrative powers granted to trustees; reserved by a settlor or a decedent; or held by an executor, custodian or others, including third parties such as trust protectors.

Estates, Gifts, And Trusts (EGT)

Asset Protection Planning (Portfolio 810)

This Portfolio defines and analyzes "asset protection planning" and then examines methods used in preservation planning, and traps and pitfalls associated with these techniques.

Estates, Gifts, And Trusts (EGT)

Charitable Contributions: Income Tax Aspects (Portfolio 863)

The Portfolio, Charitable Contributions: Income Tax Aspects, discusses the income tax deduction for charitable contributions by individuals.

Estates, Gifts, And Trusts (EGT)

Charitable Lead Trusts (Portfolio 866)

This Portfolio analyzes the rules governing the qualifying of nongrantor charitable lead trusts, both inter vivos and testamentary; nonqualifying nongrantor lead trusts and more.

Estates, Gifts, And Trusts (EGT)

Charitable Remainder Trusts, Charitable Gift Annuities, and Pooled Income Funds (Portfolio 865)

This Portfolio describes the rules governing the administration of charitable remainder trusts and relevant income, gift, estate, and generation-skipping transfer tax considerations.

Estates, Gifts, And Trusts (EGT)

Choosing a Domestic Jurisdiction for a Long-Term Trust (Portfolio 867)

This Portfolio explores two important developments in trust law that emerged late in the 20th century. The first was the recognition of the tax and nontax benefits of creating long-term or dynasty trusts.

Estates, Gifts, And Trusts (EGT)

Community Property: General Considerations (Portfolio 802)

This Portfolio discusses the origins, general characteristics, and federal income, gift, estate, and generation-skipping transfer tax aspects of community property.

Estates, Gifts, And Trusts (EGT)

Conflicts, Confidentiality, and Other Ethical Considerations in Estate Planning (Portfolio 801)

This Portfolio focuses on the rules of professional conduct that govern lawyers whose practices involve tax and estate planning.

Estates, Gifts, And Trusts (EGT)

Debt-Financed Income (Section 514) (Portfolio 465)

This Portfolio describes and analyzes the tax treatment of income and deductions attributable to debt-financed assets owned by exempt organizations.

Estates, Gifts, And Trusts (EGT)

Disclaimers — Federal Estate, Gift and Generation-Skipping Tax Considerations (Portfolio 848)

This Portfolio presents a detailed study of disclaimers under the federal estate, gift and generation-skipping transfer tax laws.
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