The Optimal Basis Increase Trust: Exploiting Opportunities to Maximize Basis, Lessen Income Taxes and Improve Asset Protection for Married Couples after ATRA (Or: Why You'll Learn to Love the Delaware Tax Trap)

Author:

Morrow Edwin P.

Publisher

Elsevier BV

Reference49 articles.

1. $500,000" for "$250,000" if-(i) either spouse meets the ownership requirements of subsection (a) with respect to such property;(ii) both spouses meet the use requirements of subsection (a) with respect to such property; and (iii) neither spouse is ineligible for the benefits of subsection (a);$500,000 Limitation for certain joint returns Paragraph (1) shall be applied by substituting

2. Trustee Investment and Management Responsibilities under the Uniform Prudent Investor Act

3. Housework

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