Index

A

Asset Protection for Business Owners and High-Income Earners, 1–2

Administrator, 273–274, 70, 306

Appeal, 273, 27, 410, 46, 86, 106, 219, 224, 238, 242, 247–249, 255, 331, 371, 381, 418, 425, 12

Assets, 261–262, 279–280, 269, 271, 275, 26, 29, 31–34, 37–47, 49–51, 54–65, 68–74, 81, 83, 87–89, 91, 93, 105–108, 110–115, 122–123, 129, 132, 134–138, 140–142, 144–145, 147–149, 152–155, 157–158, 160–163, 165, 167–173, 175–179, 181–182, 188, 192–194, 197–199, 201–203, 205–206, 208–211, 213–214, 217–218, 220–222, 224, 226–228, 231, 233, 245–246, 248, 250, 252–253, 255–257, 259–260, 17–23, 6, 12–15, 68, 231, 254, 269, 273, 276–277, 279, 417–419, 423, 429, 9

Attachment, 273, 138

B

Beneficiary, 273, 277, 132–133, 137–146, 148–149, 160–162, 192, 206

C

Community property, 273, 70, 198–204, 216

Corporation, 263, 273–274, 276–277, 61, 63, 80, 86–88, 92–99, 101, 111, 156, 158, 175–176, 178, 189, 214–216, 225, 249, 251, 254, 257, 20, 7, 9, 397–409, 16, 32, 74–75, 159, 162–163, 257–263, 425, 429

Creditor, 273–275, 31–33, 38, 41, 54–60, 63–65, 70–71, 73–74, 76–77, 84, 87–90, 120–123, 126, 134, 138–139, 153, 157–158, 160–161, 164, 168, 173–174, 178–179, 182–184, 187, 190, 195–197, 199, 211, 216–217, 221–223, 225–226, 245–246, 248, 251–252, 256–257, 259, 22, 14

D

Default, 273, 277, 82, 85, 198, 206, 220, 222, 10, 13, 121, 263

Default judgment, 273

Defendant, 273–274, 276

Deposition, 274

Distribution, 274, 90, 112, 138, 161, 178, 206, 208, 248, 49, 247

Donor, 274, 410, 32, 52, 68, 74–75, 79, 89, 97, 106, 117, 134, 143, 179–180, 215–217, 220, 222–223, 225–228, 230–233, 243, 250, 254, 272–273, 276, 290, 294, 296–297, 299, 326, 347–348, 359, 370–371, 376, 386, 418, 421, 423, 425, 432, 8, 12

Double taxation, 274, 97–98, 102

E

Employee identification number, 81

ERISA, 266–267, 274, 33, 69, 71–72

Estate tax, 274, 106, 114, 135–136, 140, 147, 167, 206–209, 20

Executor, 274, 206, 208

F

Fair market value, 269, 274, 56

Family limited partnership, 274, 60, 62, 91–92, 260, 21, 7

Foreclosure, 274, 122, 195–196, 226

Fraud, 32, 54–59, 64, 109, 216, 6, 207, 338

Fraudulent conveyance, 274, 54, 58, 62–63, 153, 167, 173

Fraudulent transfer, 274, 54, 56, 58–59, 64, 70, 122, 129, 164, 167–168, 179, 222

G

Garnishment, 275, 76–78

General partner, 263, 275–276, 62, 85, 87–92, 102–103, 188, 254–256

General partnership, 263, 275, 82–88, 95–96, 102, 247, 249, 7

Gift, 274–275, 46, 52, 56, 91, 114, 142–143, 146, 167, 169, 193, 211, 246, 255, 413, 78, 128, 224–227, 230, 232–233, 238–240, 248–249, 251, 418, 423–425, 432

Gift tax, 275, 142–143, 193, 211, 255

Grantor, 275–277, 60, 114, 132, 145, 148, 157, 159

H

HELOC, 196, 221–222

Homestead exemption, 265, 275, 32, 73–76, 186–187, 191–192, 195, 6, 9

I

Inter vivos trust, 275, 135–136

Irrevocable, 275, 107, 125, 133–134, 136–139, 141–142, 144–145, 148–149, 152, 160, 192–193, 203, 210–211, 8, 10, 14

IRS, 32, 68–70, 75, 81, 96, 100, 108, 113, 140, 142, 148, 154, 159, 176, 180, 193, 207, 256, 415, 438, 15, 32–33, 35, 52, 65, 68, 71, 86–87, 101, 155, 240, 261, 277–278, 306–307, 394, 14

J

Joint tenancy, 275

Judgment creditor, 275, 158, 245

L

Liability, 263, 280, 275–276, 30, 34, 38, 40, 44–45, 47, 86–88, 92–94, 99–103, 111, 113–117, 120, 176–178, 180, 188–189, 199–200, 202, 216, 228–229, 231, 240, 251, 253, 256–257, 21, 2, 7, 10–11, 13–14, 70, 79, 82–85, 214, 269, 325, 358, 427, 2

Lien, 275, 32, 120, 168, 196, 222–224, 226

Limited liability, 263, 280, 276, 38, 93–94, 101, 103, 116–117, 176, 188–189, 216, 253, 256, 21, 7, 10, 14

Limited liability company (LLC), 276

Limited partner, 263, 276, 88–91, 249, 255

Limited partnership, 263, 274, 276, 60, 62, 80, 86–89, 91–92, 102–103, 187–188, 247, 249–250, 252, 254–257, 260, 21, 7, 9

M

Manager, 276, 72, 103, 106, 108, 112, 177–179, 412–414, 78, 280, 290–292, 301, 343, 349, 386, 424, 2

Member, 276, 48, 55, 103–104, 108, 112, 115–117, 140, 157, 166, 178–179, 189–190, 216, 219, 223, 238, 402, 405–407, 19, 30, 38, 42, 44–45, 47–50, 60, 62–65, 72–73, 79, 89, 98, 103, 105, 135, 141, 149, 160, 178, 205, 219, 239, 247, 270, 291–292, 326, 328, 331, 336, 343, 348, 356, 358, 360, 374, 376, 386, 393, 421, 424–425, 434

O

Operating agreement, 276, 61, 107, 117, 238, 253

P

Pass-through tax status, 276, 102

Plaintiff, 276, 30, 40, 45, 178, 228, 230, 237, 14

Pour-over will, 276, 260

R

Revocable, 276, 107, 133–136, 144, 148, 160, 192, 208–210, 8

S

S corporation, 263

Self settled trust, 277, 139

Settlor, 277, 132–137, 139, 144–145, 149, 159–162, 167

Shareholders, 262–263, 274, 277, 93–99, 103, 170, 189

Sole proprietorship, 262–263, 277, 79–80, 82–83, 96, 101, 115, 246, 249, 6

Supremacy clause, 277, 32, 70, 137

T

Tenancy by the entirety, 277, 185–186

Trust, 273, 275–277, 44, 46, 60–64, 69, 75–76, 88, 92, 106–110, 112–114, 125–126, 131–139, 141–149, 151, 155–179, 187, 191–194, 203–204, 208–211, 218, 222–223, 243, 260, 21, 3, 8–10, 405, 408, 59, 76, 118, 127, 172, 202, 221–222, 251, 258, 284, 336, 350, 357, 376, 378, 3