Estate and Trust Administration Research & Guidance

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Find the in-depth analysis, news, practice tools, and guidance you need on estate and trust administration from BNA Tax & Accounting. BNA offers a number of resources that provide insights on new policies and developments concerning every facet of estate and trust administration, including administration of estates, administration of trusts, options affecting decedent's taxes, fiduciary duties, and more. Our team of leading practitioners gives you timely updates on best practices, and our products feature working papers, client letters, source documents, practice tools, and sample forms.

18 Products Found
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IRS Practice Adviser
A continuously updated, comprehensive, Web-based guide to everything you need to know to practice before the IRS. Don't go before the IRS without the most comprehensive guidance and information available. This practical service covers IRS procedure from the first stages of an examination through the...		15-Day Free TrialAdd to Cart
Estates, Gifts and Trusts Portfolios Library
The premier estates, gifts and trusts resource that features research, planning and implementation tools on one platform — backed by the nation's leading tax authorities. You'll receive in-depth analysis of key issues necessary for developing and implementing the best estate, gift, and related incom...		15-Day Free TrialAdd to Cart
Administrative Powers (Portfolio 820)
Administrative Powers describes and analyzes the development of the law with regard to the estate and gift tax consequences of various administrative powers granted to trustees; reserved by a settlor or a decedent; or held by an executor, custodian or others. For many years, individuals have attempt...		$400.00Add to Cart
Valuation: General and Real Estate (Portfolio 830)
Valuation: General and Real Estate reviews the methods commonly used in the valuation of assets, including real estate. The fair market value of an asset ultimately determined must be one which fits within the definition of what a willing buyer would pay to a willing seller for the asset, neither be...		$400.00Add to Cart
Valuation of Corporate Stock (Portfolio 831)
Valuation of Corporate Stock discusses the methods for valuing corporate stock interests when the value cannot be readily determined by reference to an established market. It begins with the criteria used by the IRS for valuing stock, particularly Rev. Rul. 59-60, as well as the cases interpreting t...		$400.00Add to Cart
Section 2035 Transfers (Portfolio 818)
Section 2035 Transfers explains in detail the federal estate tax treatment of gifts made within three years of death. Under §2035(a), certain gifts made within three years of the donor's death are included in the donor's gross estate. This rule minimizes the incentive for a decedent to transfer prop...		$400.00Add to Cart
Section 2032A — Special Use Valuation (Portfolio 833)
Section 2032A — Special Use Valuation analyzes assets included in a decedent's gross estate that are valued at their “highest and best use” for estate tax purposes if specific requirements are met.  Section 2032A permits an alternative method for valuing certain real property used either as a farm f...		$400.00Add to Cart
Probate and Administration of Decedents' Estates (Portfolio 804)
Probate and Administration of Decedents’ Estates is an introduction to, and overview of, the process of probate and estate administration. Although the laws of each state differ with respect to the specifics of estate administration, there are sufficient common elements in estate administration in t...		$400.00Add to Cart
Powers of Appointment — Estate, Gift, and Income Tax Considerations (Portfolio 825)
Powers of Appointment — Estate, Gift, and Income Tax Considerations analyzes the application of federal estate, gift, and income tax statutes to holders of powers of appointment, focusing on §§2041, 2514, and 671–678 of the Internal Revenue Code. The effect of the generation-skipping transfer tax on...		$400.00Add to Cart
Managing Litigation Risks of Fiduciaries (Portfolio 857)
Managing Litigation Risks of Fiduciaries, written by Richard M. Horwood, Esq. of Horwood Marcus & Berk, Chartered, and Lauren J. Wolven, J.D. of Brown Brothers Harriman Trust Company, N.A., discusses the increasingly risky business of serving as trustee. Fiduciary litigation is on the rise as benefi...		$400.00Add to Cart
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