Proceedings - Annual Notre Dame Estate Planning Institute, Volume 3

allocated alternate valuation alternative minimum tax amount annuity apply assets benefit bequest capital gains carryover basis charitable child client Code Comm'r corporation corpus death taxes decedent decedent's deemed distributable net income document election Estate Planning estate tax marital estate tax purposes executor federal estate tax fiduciary funds generation-skipping gift tax grantor gross estate included income tax income tax purposes independent trustee insurance policies inter vivos trust Internal Revenue Service irrevocable joint interest joint tenancy loan lump-sum distribution marital trust ordinary income paid payment percent person POUROVER power of appointment premiums Primary Trust prior probate qualified residuary residuary estate Revenue Ruling revocable trust settlor settlor's spouse share short-term trust spouse's surviving spouse tax consequences Tax Court tax liability tax marital deduction tax return taxpayer termination testator's spouse tion transfer Treas Trust Agreement trust instrument Variations Applicable Throughout