Drafting the Estate Plan: Law and Forms, 2007

by David Dunn

Drafting the Estate Plan: Law and Forms does not merely compile the transfer tax and trust laws, it explains how to use or work with and apply those laws to meet client needs. This two-volume resource "takes the next step" by pointing out the pitfalls and opportunities created by each law, rule and case discussed and explains not only how to implement strategies, but also why and when to use them. In Volume 2 of Drafting the Estate Plan, the authors provide user-friendly forms with detailed annotations that provide practical information and advice regarding the meaning and consequences of the provisions and various alternatives, the purposes of which may not be readily apparent. These forms allow users to convert the knowledge and advice imparted in the explanatory text of Volume 1 into actual practice with great ease. Thus, both the novice as well as the experienced practitioner have the tools they need to practice in the estate planning field. In addition, the forms (with and without annotations) are provided on a free companion CD-ROM that practitioners can immediately put to use in drafting estate plans. The 2007 Edition of Drafting the Estate Plan: Law and Forms brings you up to date on the latest developments in this complex and constantly changing area. Highlights include: ·Updated and revised legal explanations and analyses to incorporate statutory and regulatory changes, IRS rulings, and case law; ·Revised discussion to reflect new Generation-Skipping Transfer Tax regulations; ·Updated Charitable Remainder Unitrust forms to comply with sample forms issued by the IRS in Revenue Procedures 2005-52 through 2005-59

Paperback

Published November 1, 2006