Overview
Identify the court-appointed substitute decision maker for an incompetent adult.:Recall the most critical feature of a special needs trust.:Identify the person appointed to manage Social Security payments on behalf of an individual.:Recall the features of a qualified terminable interest property trust.:Recall the due date for Form 706, "United States Estate (and Generation-Skipping Transfer) Tax Return.":Identify the latest date by which a disclaimer must be made.:Recognize the implications of a nonresident, noncitizen spouse of a U.S. citizen.:Recall the personal financial planning constraints when working with cohabitating partners.