Practical Guide to Estate Planning, 2021 Edition (U.S.)

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PGET-5013

Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated.

Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla

The 2021 edition addresses the rules involved in estate planning, the various ways in which estates may be structured to achieve desired tax effects, and a new section discussing deductibility of cash gifts to public charities under the coronavirus (COVID-19) legislation. In addition, the chapter entitled “Estate Planning with Retirement Benefits” contains complete coverage of the SECURE Act.

Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms.

Included are a living trust, an irrevocable life insurance trust, an annual exclusion trust, a pour-over will, a will with outright dispositions, a codicil, a living will, a charitable remainder unitrust, a durable power of attorney, a health care proxy, a qualified personal residence trust (QPRT) and a Grantor Retained Annuity Trust (GRAT). The authors provide alternative drafting options as well as comprehensive annotations that can be used as quick references that explain why and how these devices operate.

  1. The Estate Planning Process
  2. Basic Rules of Property Transfers Upon Death
  3. Basic Estate Planning Documents
  4. Trust Basics
  5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner
  6. Planning for A Spouse or Nonmarital Partner
  7. Issues in Planning for Children
  8. Using Gifts in Estate Planning
  9. Generation-Skipping Transfer Tax Planning
  10. Charitable Giving
  11. Planning for a Closely Held Business Interest
  12. Insurance
  13. Estate Planning with Retirement Benefits
  14. Post Mortem Estate Planning

Form 1       LivingTrust with Traditional Marital Trust and Credit Shelter Trust

Form 2       Living Trust with Multiple QTIP Marital Trust Options

Form 3       Living Trust Amendment

Form 4       Irrevocable Life Insurance Trust

Form 5       Annual Exclusion Trust

Form 6       Additional Annual Exclusion Trust

Form 7       Will with Pour-Over Provision

Form 8       Will with Outright Dispositions

Form 9       Codicil

Form 10     Durable Power of Attorney

Form 11     Health Care Proxy

Form 12     Living Will

Form 13     HIPAA Authorization Form

Form 14     Charitable Remainder Unitrust

Form 15     Qualified Personal Residence Trust (QPRT)

Form 16     Grantor Retained Annuity Trust (GRAT)

 

7/30/2020       864 pages       9780808055013

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ISBN9780808055013