An introduction to basic concepts and techniques of estate planning. Subjects covered include transfers of property at death by will or intestacy; inter vivos gifts; survivor interests; revocable and irrevocable trusts; community property; life insurance; retirement, disability and death benefits; charitable trusts; future interests; fiduciary administration; and federal estate and gift taxes. Introduction to Estate Planning in a Nutshell is also available online via West Academic Study Aids.
New edition includes coverage of electronic wills, new uniform act treatment of the parent-child relationship and unmarried cohabitants, directed trusts and trust protectors, and the uniform power of appointment act. Includes examples, charts, cross-references among similar concepts, and frameworks for analyzing problem areas. Offers a concise yet comprehensive overview of the law governing wills, trusts, and future interests.
This popular introductory text introduces wills and trust terminology to the lay audience and summarizes the law included in the Uniform Probate Code, Uniform Trust Code, Uniform Principal and Income Act, Uniform Guardianship and Protective Proceedings Act, Uniform Prudent Investor Act, and the Restatement of Trusts. New edition updates laws affecting intestate succession, wills, guardianships, and trusts. Wills and Trusts in a Nutshell is also available online via West Academic Study Aids.
Available via PLI Plus and written by experienced practitioners, this text provides advice on how to craft flexible, individualized estate plans that help clients reach tax and non-tax goals. Includes a comprehensive survey of the features, advantages, drawbacks, risks, and current and future viability of every available planning vehicle. Offers extensive guidance on a number of topics, including the martial deduction and nonmarital share, providing for children, gifts and generation-skipping transfers, grantor-retained interest trusts, life insurance, retirement benefits, estate and gift tax issues affecting business interests, family and partner interests in a business, joint interests, choosing executors and trustees, and the payment of estate taxes.