Published: June 2012

Comprehensive coverage is the hallmark of Examples & Explanations: Wills, Trusts, and Estates, Fifth Edition. It combines textual material with well-written examples, explanations, and questions to test students’ comprehension and provide them with practice in applying information to fact patterns. It includes comprehensive questions which present a variety of issues in one fact situation.

Topics covered:

• Transfer of death deeds
• Self-settled spendthrift trusts
• The Rule Against Perpetuities reform
• Federal Gift, Estate, and Generation-Skipping Transfer Tax
• Uniform Trust Code
• The rights of same-sex partners
• Medicaid planning
• Physician-assisted suicide
• Intestacy
• Wills and trusts, including non-probate assets
• Disability and death planning
• Malpractice and professional responsibility

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Published: January 2013

Derived from the renowned multi-volume International Encyclopaedia of Laws, Competition Law of the United States covers every aspect of the subject – the various forms of restrictive agreements and abuse of dominance prohibited by law and the rules on merger control; tests of illegality; filing obligations; administrative investigation and enforcement procedures; civil remedies and criminal penalties; and raising challenges to administrative decisions.

Throughout the book, the treatment emphasizes enforcement, with relevant cases analysed where appropriate. An informative introductory chapter provides detailed information on the economic, legal, and historical background, including national and international sources, scope of application, an overview of substantive provisions and main notions, and a comprehensive description of the enforcement system including private enforcement.

The book proceeds to a detailed analysis of substantive prohibitions, including:

• Cartels and other horizontal agreements
• Vertical restraints
• The various types of abusive conduct by the dominant firms and the appraisal of concentrations
• Administrative enforcement of competition law, with a focus on the antitrust authorities’ powers of investigation and the right of defence of suspected companies
• Voluntary merger notifications and clearance decisions
• Description of the judicial review of administrative decisions

Lawyers who handle transnational commercial transactions will appreciate the explanation of fundamental differences in procedure from one legal system to another, as well as the international aspects of competition law.

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A Practical Guide to Estates and Trusts provides pertinent estate and trust compliance information for professionals who complete tax returns for estates and trusts. Accountants and lawyers who provide advice on the administration of estates or trusts will find the tips and checklists provided by the author, helpful in the planning process.

Since the last edition was published, there have been substantial changes that impact estate planning in the form of budgetary pronouncements, legislative changes, new case law, and CRA administrative positions.

The new edition of A Practical Guide to Estates and Trusts has been updated to include:

• all legislative changes to October 2010
• new CRA administrative filing requirements
• new CRA technical interpretations
• new court cases with respect to trust residency determination

Other topics covered include:

• Estate Administration
• Calculating Income Taxes Payable
• Income and Capital Interest in Trusts
• Family Trusts
• Executor's Compensation
• Estate Accounting
• Capital Gains Deduction
• Allocations – Designations
• Anti-Avoidance Rules
• The 21-Year Deemed Disposition Rule

The author provides guidance on completing appropriate Canada Revenue Agency forms. Selected Interpretation Bulletins and Information Circulars are reproduced to further assist in the completion of the relevant forms.

Related Products

Implementing Estate Freezes, 3rd Edition

Estate Planning with Life Insurance, 5th Edition

Death of a Taxpayer, 10th Edition

The Estate Planner's Handbook, 4th Edition

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"So far, 17 states and UTs have integrated and three more states Odisha, Mizoram and Nagaland are also getting prepared. Total 20 states/UTs will be ready for the launch of ration card portability from June 1," Paswan told reporters.

Women make up half the workforce in the Indian tea industry at the bottom of the pack, but it’s only in the last decade that they have entered the top ranks

Assocham president Niranjan Hiranandani said his talks with government officials showed dues to industry and states were pending in the form of refunds of income tax, value-added tax, and GST, and compensation, payments to discoms in the power sector, fertiliser subsidies, etc.