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
B
Beneficiary, 273, 277, 132–133, 137–146, 148–149, 160–162, 192, 206
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
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
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
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
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
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
Pass-through tax status, 276, 102
Plaintiff, 276, 30, 40, 45, 178, 228, 230, 237, 14
R
Revocable, 276, 107, 133–136, 144, 148, 160, 192, 208–210, 8
S
S corporation, 263
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