Matches in SemOpenAlex for { <https://semopenalex.org/work/W2185767591> ?p ?o ?g. }
Showing items 1 to 67 of
67
with 100 items per page.
- W2185767591 abstract "Trusts have a multitude of purposes and, in estate planning, can be used in conjunction with estate freezes to allow flexibility to the person initiating the freeze to allocate future growth on a discretionary basis to family members. Where portfolio assets have grown in value and are expected to continue to do so, the use of a trust in an estate freeze must take into account a number of specific attribution rules throughout the Income Tax Act as well as the 21-year deemed disposition rule for trust property. Furthermore, where persons wishing to initiate a freeze own shares of a small business corporation the shares of which may qualify for the capital gains exemption, a number of opportunities exist not only to allow future growth to accrue to family members, but also to allow family members to access their capital gains exemption in the event that the shares of the operating company are sold. This article reviews a number of provisions of the Income Tax Act specifically applicable to these types of estate planning. The article focuses on two typical freeze structures in order to reveal the practical applications of the various rules. One structure involves freezing shares of an operating company, ensuring that its shares remain qualified for the capital gains exemption and multiplying the exemption by allocating future growth to family members. The second structure focuses on a freeze involving a corporation with portfolio investments, which have grown and are expected to continue to grow in value. In each case, the emphasis will be on the use of trusts in the context of the estate freeze." @default.
- W2185767591 created "2016-06-24" @default.
- W2185767591 creator A5033834327 @default.
- W2185767591 date "2002-01-01" @default.
- W2185767591 modified "2023-09-27" @default.
- W2185767591 title "ESTATE FREEZES INVOLVING TRUSTS" @default.
- W2185767591 hasPublicationYear "2002" @default.
- W2185767591 type Work @default.
- W2185767591 sameAs 2185767591 @default.
- W2185767591 citedByCount "0" @default.
- W2185767591 crossrefType "journal-article" @default.
- W2185767591 hasAuthorship W2185767591A5033834327 @default.
- W2185767591 hasConcept C100001284 @default.
- W2185767591 hasConcept C10138342 @default.
- W2185767591 hasConcept C144133560 @default.
- W2185767591 hasConcept C162118730 @default.
- W2185767591 hasConcept C162324750 @default.
- W2185767591 hasConcept C165786947 @default.
- W2185767591 hasConcept C187736073 @default.
- W2185767591 hasConcept C2777782279 @default.
- W2185767591 hasConcept C2778348171 @default.
- W2185767591 hasConcept C2778920669 @default.
- W2185767591 hasConcept C2780495726 @default.
- W2185767591 hasConcept C2780598303 @default.
- W2185767591 hasConcept C2780821815 @default.
- W2185767591 hasConcept C82279013 @default.
- W2185767591 hasConceptScore W2185767591C100001284 @default.
- W2185767591 hasConceptScore W2185767591C10138342 @default.
- W2185767591 hasConceptScore W2185767591C144133560 @default.
- W2185767591 hasConceptScore W2185767591C162118730 @default.
- W2185767591 hasConceptScore W2185767591C162324750 @default.
- W2185767591 hasConceptScore W2185767591C165786947 @default.
- W2185767591 hasConceptScore W2185767591C187736073 @default.
- W2185767591 hasConceptScore W2185767591C2777782279 @default.
- W2185767591 hasConceptScore W2185767591C2778348171 @default.
- W2185767591 hasConceptScore W2185767591C2778920669 @default.
- W2185767591 hasConceptScore W2185767591C2780495726 @default.
- W2185767591 hasConceptScore W2185767591C2780598303 @default.
- W2185767591 hasConceptScore W2185767591C2780821815 @default.
- W2185767591 hasConceptScore W2185767591C82279013 @default.
- W2185767591 hasLocation W21857675911 @default.
- W2185767591 hasOpenAccess W2185767591 @default.
- W2185767591 hasPrimaryLocation W21857675911 @default.
- W2185767591 hasRelatedWork W1029989123 @default.
- W2185767591 hasRelatedWork W107268356 @default.
- W2185767591 hasRelatedWork W109627820 @default.
- W2185767591 hasRelatedWork W118926413 @default.
- W2185767591 hasRelatedWork W1555941494 @default.
- W2185767591 hasRelatedWork W200450453 @default.
- W2185767591 hasRelatedWork W2004694749 @default.
- W2185767591 hasRelatedWork W2037980608 @default.
- W2185767591 hasRelatedWork W2075246612 @default.
- W2185767591 hasRelatedWork W223717655 @default.
- W2185767591 hasRelatedWork W2268451075 @default.
- W2185767591 hasRelatedWork W2340174804 @default.
- W2185767591 hasRelatedWork W2410901992 @default.
- W2185767591 hasRelatedWork W2747257866 @default.
- W2185767591 hasRelatedWork W2800859478 @default.
- W2185767591 hasRelatedWork W297786340 @default.
- W2185767591 hasRelatedWork W3093849166 @default.
- W2185767591 hasRelatedWork W3192255756 @default.
- W2185767591 hasRelatedWork W77484087 @default.
- W2185767591 hasRelatedWork W2188347533 @default.
- W2185767591 isParatext "false" @default.
- W2185767591 isRetracted "false" @default.
- W2185767591 magId "2185767591" @default.
- W2185767591 workType "article" @default.