This invaluable Estate Planning two-volume set introduces the intermediate to expert tax planner to unique wealth transfer strategies that will add immense value to the services you provide your clients. It will save you time and help you gain a tax-planning advantage when you deal with both simple and complex estate planning and transfer documents. Coverage includes wills, living trusts, gifts in trust, insurance trusts, estate and gift tax returns, gifts or purchases of stock, and family estate plans. Estate Planning is an authoritative guide to the use of tax planning tools such as the discount valuation of intrafamily gifts of minority interests in a closely held family business context, LLCs, and the use of charitable techniques.
Topics explored in depth include traditional and Roth IRAs; 401(k) profit-sharing plans and trust agreements; the impact of beneficiary designations for IRAs, qualified plans, and life insurance policies; and financial planning for retirement plan distributions.
Estate Planning features practical planning techniques and provides many easy-to-adapt clauses, forms, and checklists, including a goals and objectives questionnaire, gifts of life estate to a spouse, irrevocable minor’s trusts, survivorship life insurance trusts, and standard will clauses. Numerous examples of complete wills and alternative clauses are included.
Estate Planning also discusses payment of gift and estate taxes and tax planning tools such as Grantor Retained Income Trusts (GRITs), Grantor Retained Annuity Trusts (GRATs), and Grantor Retained Unitrusts (GRUTs). The book analyzes Charitable Remainder Annuity Trusts (CRATs) and Charitable Remainder Unitrusts (CRUTs) and evaluates asset protection devices such as the Alaska Trust, Intentionally Defective Grantor Trusts (IDGTs), change of trust situs as well as business planning techniques such as Family Limited Partnerships (FLPs) and Business Continuity Living Trusts (BCLTs). Estate Planning will also give you a new perspective on the far-reaching effects of EGTRRA 2001 and JGTRRA 2003.
*Important! Supplement Update Policy: Like most attorney-practitioner titles, this item may be supplemented from time to time with updates by the publisher in order to reflect any changes in the legal topic area covered. These updates are important in ensuring that your item always reflects the most up-to-date legal information. Your purchase price includes the cost of all previous updates and any updates that may be issued within 60 days of your purchase. After that period, subsequent supplements will be sent to you directly from the publisher for your review and purchase.
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