Uses of Trusts in Estate Planning - Stewart McKelvey
Uses of Trusts in Estate Planning - Stewart McKelvey
Uses of Trusts in Estate Planning - Stewart McKelvey
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Spousal <strong>Trusts</strong> (Cont’d)<br />
• Can elect out <strong>of</strong> the spousal rollover<br />
provisions if, for example, the property<br />
transferred would otherwise qualify for the<br />
$750,000 enhanced capital ga<strong>in</strong>s<br />
exemption for qualified small bus<strong>in</strong>ess<br />
corporation shares