McCouch, Grayson/ Bittker, Boris I./ Clark, Elias  | West

0원  | 20050730  | 9780314161260

This book is a leader in the field, and as the new publisher we can assure loyal adopters that the basic structure, style and approach of the book remains essentially unchanged from previous editions. The Ninth Edition continues to provide an engaging and insightful introduction to the federal estate, gift and generation-skipping transfer taxes, placing leading cases in historical context and exploring their practical significance and policy implications. The Ninth Edition reflects statutory changes in rates, exemptions, and other matters included in the Economic Growth and Tax Relief Reconciliation Act of 2001, such as the introduction of a new federal deduction for state death taxes to replace the traditional credit mechanism. The new edition also addresses the possibility of temporary or permanent repeal of the estate and GST taxes beginning in 2010, and the attendant uncertainty for planners and policy makers in the meantime.

Turnier, William J. (EDT)/ McCouch, Grayson M. P.  | West

0원  | 20050527  | 9780314150059

This highly-practical tool deals with the full range of issues relating to family wealth management. The text helps law students attain a basic level of financial literacy, as well as providing a practical understanding of various topics that they will need to understand in advising clients and in planning their own financial futures. The book covers financial investing, property, income taxation, and estate and gift taxation as well as home ownership, higher education, life and disability insurance, retirement plans, elder law, and debtor-creditor transactions. Each of these topics is addressed in a separate chapter authored by a pre-eminent scholar in the field. The presentation resembles that of a treatise, supplemented with numerous examples and problems for classroom instruction.