net and hosts a show called QTips
on YouTube, which educates viewers on local Arabic customs.
Developments in the areas of gift, estate, and generation-skipping transfer (GST) tax provide insight on gift and estate valuations, basis of inherited property, and inclusion of QTIPs
in an estate, among other topics.
Estate Planning, supra note 21, at A-58 to A-62 (explaining QTIPs
and their requirements; warning of the dangers associated with the estate making a QTIP
election that was not necessary to reduce estate tax liability and the corresponding possible relief available for a surviving spouse under Rev.
Pennell, 843-2nd Estates Gifts, and Trusts Portfolios, Estate Tax Marital Deduction (Tax Management 2007), A-83 to A-84, for a discussion of formula elections and examples which can be adapted for Illinois QTIPs
A review of extrinsic evidence, correspondence between the decedent and his attorney and the succession of earlier wills indicated Charles was knowledgeable about estate tax laws, had created and revoked QTIPs
under earlier wills, had not wished to relinquish control of assets to minimize estate taxes and was aware of the value of his estate after taxes as structured in the 1993 will.
Back in the 1970s he sang with various groups, including Kat Kool & The Kool Kats and the better known QTips
, who he played more than 700 gigs with.
The Product Locator is being utilized on the following Unilever web sites: Ben & Jerry's, Bertolli, Brummel and Brown, Caress, Country Crock, Cup a Soup, Degree, Dove, Finesse, Good-Humor/Breyers, Hellmann's Homebasics, I Can't Believe It's Not Butter, Knorr, Lawry's, Lever 2000, Lipton Tea, Ponds, Promise, Qtips
, Ragu, Recipe Secrets, Skippy, Slim Fast, Snuggle, Soup Secrets, Suave, Take Control, Thermasilk, Vaseline, Wish-Bone, Western, Wisk, and Unilever USA.
Although gift and generation-skipping taxes, QTIPs
and late filings are among the most common liability risks to CPAs, there are many other subtleties to estate tax law.
Examples where testamentary trusts are used with S corporations are QTIPs
and Unified Credit Trusts.
and B trusts may be more suitable as beneficiaries of non-IRA or non-retirement assets.
New features include IRC Chapter 14 -- Special Valuation Rules and its effect on value freezing as well as a new marital deduction chapter detailing the latest developments affecting QTIPS
25) IRS Letter Ruling 9925027 (3/25/99); see Easton, "Recent Developments in QPRTs and QTIPs
," 31 The Tax Adviser 416 (June 2000).