Evaluating the Estate Tax Exposure of the SCTC Trust Termination Provisions

Evaluating the Estate Tax Exposure of the SCTC Trust Termination Provisions

Description

The South Carolina Trust Code (SCTC) became effective January 1, 2006. It is the most significant codification of the law affecting estate planners and probate lawyers since the introduction of the South Carolina Probate Code in 1987. The SCTC codifies or recodifies some of the existing South Carolina statutory and common law, clarifies some issues not previously dealt with legislatively or judicially in South Carolina, and changes some of the existing South Carolina law. This important and timely publication explains the SCTC in depth, discusses how it affects South Carolina Trust law, and advises practitioners about the SCTC's impact on the estate planning and probate practice.

Source Editors/Authors

James C. Hardin, III, S. Alan Medlin

Publication Date

2006

Evaluating the Estate Tax Exposure of the SCTC Trust Termination Provisions

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