Lexis Nexis Modern Estate Planning
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Product description
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This work fully integrates estate, gift and income taxation into a unified transactional approach to estate and financial planning. All key estate planning topics are explored. Coverage includes:
• Estate and gift taxation/general principles
• Transfers and interests subject to estate and gift taxation
• Estate and gift tax deductions, exclusions and credits
• Generation-skipping transfer taxation
• Special valuation provisions
• Basic principles of income taxation of trusts and estates
• Income taxation of non-grantor trusts and estates
• Income taxation planning issues
• Grantor trusts
• Future estate planning issues
• Client focused planning
• Valuation techniques and drafting considerations
• Forms and clauses, tax returns, state taxation
• Practice and procedure
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Featured Authors
Michael K. Friel
Michael K. Friel earned his J.D. from Harvard University and his LL.M in Taxation from New York University. He is Professor of Law at the University of Florida College of Law, where he is also the Director of its Graduate Tax Program. He has taught or lectured on tax law at various law schools in the United States and abroad.
Elaine Gagliardi
Elaine Gagliardi earned her J.D. from the University of Montana School of Law and her LL.M in taxation from New York University. She is a professor of law at the University of Montana School of Law, where she teaches courses in business organizations and estate planning. She also continues to practice in the estate planning area with George Law Offices, Missoula, Montana. She previously practiced with Perkins Coie in Seattle and with Day, Berry & Howard in Hartford, Connecticut. Elaine is past chairperson of the Business, Estates, Trust, Tax and real Estate Section of the State Bar of Montana.
Table of contents
VOLUME 1
Chapter 1 Federal Estate Tax Basics
Chapter 2 Gift Tax Basics
Chapter 3 Nonresident Alien Estate and Gift Tax Basics
Chapter 4 Transfer of Property Owned by Decedent
Chapter 5 Estate Taxation of Lifetime Transfers
Chapter 6 Estate and Gift Taxation of Annuities
Chapter 7 Estate and Gift Taxation of Jointly Held Property
Chapter 8 Estate and Gift Taxation of Powers of Appointment
Chapter 9 Estate and Gift Taxation of Life Insurance
Chapter 10 [Reserved]
Chapter 11 Estate Tax Deductions for Funeral Expenses, Administration Expenses, Claims and Losses
Chapter 12 Estate and Gift Tax Charitable Deduction
Chapter 13 Estate and Gift Tax Marital Deduction
Chapter 14 The Estate Tax Qualified Family-Owned Business Interest Deduction
Chapter 15 The Estate Tax Qualified Conservation Easement Exclusion
Chapter 16 Credits Against the Estate and Gift Tax
Chapter 16A The Portability Election and Deceased Spousal Unused Exclusion Amount
Chapter 17 Disclaimers
VOLUME 2
Chapter 18 Generation-Skipping Transfer Tax
Chapter 19 Alternate Valuation
Chapter 20 Special Use Valuation
Chapter 21 Valuation of Intrafamily Transfers
Chapter 22 General Principles of Income Taxation of Trusts and Estates
Chapter 23 Computation of the Taxable Income and Tax Liability of Trusts and Estates
Chapter 24 [Reserved]
Chapter 25 Distributable Net Income
Chapter 26 Taxation of Simple Trusts
Chapter 27 Taxation of Complex Trusts and Estates
Chapter 28 Basis: Specific Gifts, Bequests, Devises and Inheritance
Chapter 29 Income in Respect of a Decedent
Chapter 30 Deductions in Respect of a Decedent
Chapter 31 [Reserved]
Chapter 32 [Reserved]
Chapter 33 [Reserved]
Chapter 34 Grantor Trust Rules
Chapter 35 Federal Wealth Transfer Taxation in 2010
VOLUME 3
Chapter 36 Estate Planning Goals
Chapter 37 Using Revocable (Living) Trusts
Chapter 38 Planning for Community Property
Chapter 39 Planning With Life Insurance
Chapter 40 Maximizing the Income Tax Charitable Deduction
Chapter 41 Planning With the Charitable Trust
Chapter 42 Planning With Qualified Plans and Deferred Compensation
Chapter 43 Planning for the Owner of a Closely-Held Corporation
Chapter 44 Planning for the Owner of a Partnership or Limited Liability Company
Chapter 45 Farm and Ranch Estate Planning
Chapter 46 Planning for the Terminally Ill Client
Chapter 47 [Reserved]
Chapter 48 [Reserved]
Chapter 49 [Reserved]
Chapter 50 [Reserved]
Chapter 51 [Reserved]
Chapter 52 [Reserved]
Chapter 53 [Reserved]
Chapter 54 [Reserved]
Chapter 55 [Reserved]
VOLUME 4
Chapter 56 Estate and Gift Tax Valuation
Chapter 57 [Reserved]
Chapter 58 [Reserved]
Chapter 59 [Reserved]
Chapter 60 [Reserved]
Chapter 61 Tax Apportionment in Drafting
Chapter 62 Basic Guide to Drafting
Chapter 63 [Reserved]
Chapter 64 [Reserved]
Chapter 65 [Reserved]
Forms and Clauses
VOLUME 5
Chapter 66 Filing the Federal Gift Tax Return
Chapter 67 Filing the Federal Estate Tax Return and Paying the Tax
Chapter 68 Filing the Final Federal Income Tax Return of Decedent
Chapter 69 Consistent Reporting of Basis
Chapter 70 State Death and Gift Taxes
Chapter 71 State Fiduciary Income Tax
Chapter 72 Tax Practice and Procedure
Chapter 73 Audit Triggers
Table of Cases
Table of Statutes, Regulations and Rulings
Index
