2008

Trusts After Death

Source: Victoria

Published Date: 10 Sep 2008

 
How do you advise the trustees of a deceased estate on tax issues where the Will has been badly drawn or fails altogether? In what circumstances are family trust elections relevant to deceased estates?

This event covered some important "below the radar"? issues for estates including:

  • creating estate proceeds trusts and superannuation death benefits trusts after the death of a deceased, having regard to Division 6AA
  • superannuation child pensions
  • choices within a testamentary trust Will
  • choices within a Will that does not establish testamentary trusts
  • disclaimers and when they should be used and their tax consequences
  • franked dividends received by a deceased estate
  • losses incurred by a deceased estate
  • private companies with losses where shares are held by a deceased estate
  • in specie distributions from deceased estates - CGT and GST implications.

Trusts after death

Author(s): John Young CTA
Materials from this session:

After the event estate planning

Author(s): Allan Swan
Materials from this session:

Details

  • Published On:10 Sep 2008
  • Took place at:RACV Club, Melbourne

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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