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Knowledgeable Insights

Estate Planning

By Gerald S. Susman
Publisher: ALM
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$944.00

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ISBN: 9781588520029
Publisher: ALM
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Estate Planning introduces the tax planner to unique wealth transfer strategies. This gives the practitioner a model succession plan to assist the next generation in receiving both business and nonbusiness assets with the lowest possible tax cost. Estate Planning is an authoritative guide to asset-protection techniques, including: the use of wills; living trusts; gifts in trust; insurance trusts; estate and gift tax returns; gifts of purchases of stock; financial planning for retirement; family estate plans; discount valuation of intrafamily gifts of minority interest in a closely held family business context; LLCs; like kind exchanges; and the use of charitable transfers. It will guide you thought the possible sunset of the estate tax in 2010, the far-reaching effects of EGTRRA 2001, JGTRRA 2003, TIPRA, and the Pension Protection Act of 2006.

The book look closely at techniques to help estate- and gift-plan a business to preserve business strategies, enable designees to continue and grow the business, and provide for the owner or spouse using such tools as Family Limited Partnership (FLPs) and Business Continuity Living Trusts.

It also provides many easy-to-adapt clauses, sample documents and checklists, including a goals and objectives questionnaire, forms for gifts of a life estate to a spouse, irrevocable minor's trusts, survivorship life insurance trust, standard will clauses, and complete wills with alternative clauses.

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Table of Contents



CHAPTER I

Overview of Estate Planning

CHAPTER 2

Outright Gifts — Drafting Commentary and Forms

CHAPTER 3

Gifts in Trust — Drafting Commentary and Forms

CHAPTER 4

The Gift Tax — Tax Analysis

CHAPTER 5

Gifts in Trust — Tax Analysis

CHAPTER 6

Insurance Trusts — Drafting Commentary and Forms

CHAPTER 7

Business Purchase Agreements — Drafting Commentary and Forms

CHAPTER 7A

Estate Planning for the Corporate Executive

CHAPTER 8

Life Insurance — Tax Analysis

CHAPTER 9

Complete Wills— Drafting Commentary and Forms

CHAPTER 10

Estate Tax — Tax Analysis

CHAPTER 11

Gift Tax Practice — Drafting Commentary and Forms

CHAPTER 12

Estate Planning Ideas

CHAPTER 13

Sample Family Estate Plan

CHAPTER 14

Limited Liability Companies

CHAPTER 15

Estate Planning Using Charitable Techniques

CHAPTER 16

Estate Planning with Tax-Deferred Retirement Funds

Tables

Table of Abbreviations

Index