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References in periodicals archive ?
In certain cases, it makes sense to set up such a credit shelter trust for each spouse to house certain assets.
The TBE trust could provide that the disclaimed interest be allocated to a tax credit shelter trust so that the disclaimed interest will not be part of the surviving spouse's estate, and continue creditor protection on the disclaimed portion.
Significantly, this is accomplished without the need of a credit shelter trust under the husband's will and without having to retitle assets to assure each spouse owns at least $5 million.
This can be accomplished without setting up a credit shelter trust or incurring many of die expenses related to sophislieaied relate planning techniques The following examples found in Joint Commission on Taxation Report (JGX-55-10) illustrate the results of making the portability election:
The reasons for continuing to provide for the so-called bypass or credit shelter trusts would include the following:
For years, fundamental estate tax planning for a married couple revolved around funding the credit shelter trust of the first to die ("first deceased spouse") with assets equal to the federal estate tax exclusion amount.
You can equalize your estates--for instance, by holding property as tenants in common or by properly titling community property--and use a credit shelter trust to minimize estate taxes.
The assets can be transferred to a trust that qualifies as a QTIP trust (see Chapter 24), and its taxation at the survivor's death would then be determined by whether Martha's estate elected the marital deduction for such property or, instead, funded the credit shelter trust with such property.
But with proper planning and creation of a credit shelter trust before the death of the first spouse, hundreds of thousands of dollars in taxes could be saved says David Cornwell, attorney with Beckman Lawson in Fort Wayne.
Vorhees Survivor Trust bought 57 percent, while the V Purn Vorhees Credit Shelter Trust bought the remaining 43 percent.
In many cases, particularly if a will was drafted when the federal estate tax exemption was lower and the federal estate tax rate was higher, a will could cause an inadvertent disinheritance of the spouse or children (see the credit shelter trust discussion below).
Emergency Estate Planning includes topics like the durable power of attorney for assets, medical power of attorney, probate process flow chart, trust concepts and applications, personal property trust, living trust basics, credit shelter trust and marital trust concepts, living trust for spouse and other heirs, quit claim deed into trust, and many more important concepts of estate planning.