Modern Estate Planning

Comprehensive treatise covering estate, gift and GST taxation organized to guide the practitioner through advising a wide range of clients.

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Print Book:5 Volumes, loose-leaf; updated revisions three times per year
2nd Edition
ISBN: 9780820554877
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2nd Edition
ISBN: 9781579112103
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ISBN: 9781579112103
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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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Table of contents


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


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


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]


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


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