Trustee investments /
" ... provides detailed coverage of the rules governing the different types of investments available to trustees, some basic income tax consequences of those investments, and some of the economic theory behind investing. This Portfolio discusses the laws applicable to trustees when investing tr...
| Main Author: | |
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| Format: | Reference Material |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Inc.,
[2006]-
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| Series: | Tax management portfolios ;
861-2nd |
| Subjects: |
Table of Contents:
- Detailed analysis. Introduction
- Defining "investments"
- Income tax consequences of investments
- Basics of economic theory of investments
- Prudent investment under the Uniform Prudent Investor Act and Restatement (Third) of Trusts
- The Uniform Principal and Income Act
- The income tax definition of "income"
- The total return trust
- Drafting suggestions
- Developing the investment plan
- Working papers