a person who entices or lures another person or thing, as into danger, a trap, or the like. 2. anything used as a lure. 3. a trained bird or other animal used to entice game into a trap or within gunshot. 4. an artificial bird, as a painted wooden duck, used for the same purpose.
A credit-shelter trust (also known as an A-B trust, a bypass trust, or an exemption equivalent trust) is a way for you to pass on your estate and to avoid estate taxes. Under a credit-shelter trust, your surviving heirs would not receive your property (which would then be subject to an estate tax).
The maximum shelter deduction is $469 unless there is an aged/disabled household member. Households with aged or disabled members can deduct the full amount of excess shelter costs. 8 â¢ Excess Shelter Deduction: The Excess Shelter Deduction is monthly shelter costs that exceed 50 percent of the adjusted household income. Effective October 1, 2012, the maximum shelter deduction is $469, except for households with senior/ disabled members.9 Households with a member age 60 or older or with a disability can deduct the full amount of excess shelter costs. Utility Deduction: There are several