《遗嘱 信托 遗产》PDF下载

  • 购买积分:28 如何计算积分?
  • 作  者:(美)杜克米尼尔等著
  • 出 版 社:北京:中信出版社
  • 出版年份:2003
  • ISBN:7800737942
  • 页数:1111 页
图书介绍:本书论述了设定遗嘱的能力、形式、遗嘱的解释、遗嘱财产处分权的限制,委托的设立、类型、委托的期限和管理,遗产税等方面的内容,并对养老金、递延储蓄等新出现的家庭财富形式的继承问题作了探讨。

1. Introduction to Estate Planning 1

2. Intestacy: An Estate Plan by Default 71

3. Wills: Capacity and Contests 159

4. Wills: Formalities and Forms 223

5. Will Substitutes: Nonprobate Transfers 331

6. Construction of Wills 409

7. Restrictions on the Power of Disposition: Protection of the Spouse and Children 471

8. Trusts: Creation, Types, and Characteristics 553

9. Building Flexibility into Trusts: Powers of Appointment 665

10. Construction of Trusts: Future Interests 709

11. Duration of Trusts: The Rule against Perpetuities 787

12. Charitable Trusts 859

13. Trust Administration: The Fiduciary Obligation 903

14. Wealth Transfer Taxation: Tax Planning 977

Table of Cases 1081

Author Index 1089

Index 1095