Lexis Nexis Basic Estate Planning In Florida
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This popular manual covers all facets of basic estate planning. Tax and accounting issues, ethical issues, and problems related to specific forms of ownership and special classes of persons are examined. Homestead considerations and handling of assets acquired in community property jurisdictions are also featured.
Highlights of the Eighth Edition include:
- the effect of the American Taxpayer Relief Act of 2012 (ATRA) on:
- various estate planning tools; and on
- taxable rates; estate, gift, generation skipping, and income taxes; applicable exclusion amounts; and the portable deceased spousal unused exclusion (DSUE) amount for citizens and noncitizens;
- general and limited powers of appointment, including "decanting", and releases and disclaimers of power; a spouse's election to take homestead as a tenant in common rather than through a life estate; and the treatment of insurance proceeds payable to a trust;
- community property; the homestead exemption, and estate planning issues for same-sex couples;
- compliance with Treasury Dept. Circular No. 230 for written tax advice; and
- ethical issues, including the attorney's duty to third parties, asset protection planning, and gifts to lawyers and their relatives
- Revised forms and checklists
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Table of Contents
1. Introduction And Practical Considerations
E. Steven Lauer
2. Pitfalls And Minefields In Estate Planning
W. Michael Parrott
3. Planning For Incapacity And Disability
Kathleen A. Kadyszewski
4. Special Classes Of Persons
Steven P. Riley and Colleen K. O'Rourke
5. Overview Of Wealth Transfer Taxes
J. Eric Taylor
6. Homestead
Jeffrey A. Baskies and Tereina R. Walk
7. Joint Ownership
Jeffrey A. Baskies, Thomas O. Katz, and Justin M. Savioli
8. Advantages And Disadvantages Of Living Trusts
Ric Gregoria, Rose-Anne B. Frano, and Jeffrey T. Troiano
9. Funding The Living Trust
Debra L. Boje and Alyse M. Reiser
10. Marital Transfers
Thomas C. Lee, Jr., Alyse M. Reiser, and Nicklaus Curley
11. Drafting And Using Powers Of Appointment
Barbara Landau
12. Fiduciaries
Dan P. Heller, Alex Espenkotter, and Robert Beraha
13. Malpractice And Ethical Considerations
Charles Ian Nash and Keith S. Kromash
14. Community Property Issues
Marilyn M. Polson
15. Estate Planning Checklists And Computer Software
Barry A. Nelson
16. Making Estate Planning Easy, Enjoyable, Predictable, And Automatic
Bruce S. Udell
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