Creative Estate Planning, Tom 2

acquired administration adopted allowance amount annuity apply appointment assets avoid basis beneficiary benefit board of directors capital claim clause client Code Comm'r community property Company considered continue contract contributions corporation court death desirable determined distribution dividend earnings effect election employee entitled estate tax example execution exercise extent funds gain gift give gross estate held income interest Internal Revenue Code investment issue Jones jurisdictions less liability liquidation loss marital deduction market value meeting normally obtain officers one-half Optics option paid Participant pass payment percent period person planner portion principal profits purchase qualify reason received redemption reorganization respect result retirement rule securities separate shareholders shares specific statute stockholders taxable termination tion transfer trust Type United vote wife