Special Powers of Appointment: The Key to Flexibility in Planning.

Autor: Forsberg, William S.
Zdroj: Estate Planning; Jan2000, Vol. 29 Issue 1, p13, 8p
Abstrakt: Provides estate planning strategies using special powers of appointment (POA). Examples of powers of appointment; Categories of special POA; Gift tax consequences of a general POA; Uses of special POA.
Databáze: Supplemental Index