學員自創FIANL圖象複習法

文／Ann

這是在最近一個半內，在準備最後一個考科Auditing時，領悟出來的複習方式，我自己稱為『FIANL圖象複習法』 。

Ch45 Estate & Turst

Turst 成立必要的三種人 (1)settler  (2)trustee  (3)beneficiary
Remainderman  (X) successor trustee (X)

Trust type
Probate estate-> 指法院對will作確認之動作,

Rule against perpetuities limits
The rule against perpetuities limits the duration of a private trust to a life in being plus 21 years. This rule does apply to spendthrift trusts, totten trusts, and constructive trusts. Charitable trust –not subject to the rule against perpetuities.

Fiduciary of an estate
Ordinary and necessary administration exenses paid by the fiduciary of an estate are deductible on the fiduciary income tax return only if the estate tax deduction is waived for these expenses.

Gross estate
Deductible items :
(1)expenses of admininstering and settling the estate
(2)state inheritance or estate tax