Practical Guide to Estate Planning, 2009 Edition (with CD)

Estate Planning Covered In Four Major Sections:

• The first of section provides a general view of the estate planning process.
• The second section of the 2009 Edition of Practical Guide to Estate Planning addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects.
• The third section explores some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, including the use of private foundations and split-interest trusts.
• The last section contains a set of estate planning forms. Included are a pour-over will, a revocable trust, a minor's trust, a Crummey trust, a life insurance trust, a durable power of attorney, a health care proxy and a qualified personal residence trust (QPRT). 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.