Authors: Ray D. Madoff,
                Cornelia R. Tenney, 
                Martin A. Hall, 
                Lisa Nalchajian Mingolla

Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts.

This book contains a set of estate planning forms.

1. The Estate Planning Process
2. Basic Rules of Property Transfers Upon Death
3. Basic Estate Planning Documents
4. Trust Basics
5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner
6. Planning for Spouse or Nonmarital Partner
7. Issues in Planning for Children
8. Using Gifts in Estate Planning
9. Generation-Skipping Transfer Tax Planning
10. Charitable Giving
11. Planning for a Closely Held Business Interest
12. Insurance
13. Estate Planning with Retirement Benefits
14. Post Mortem Estate Planning
- Form 1 LivingTrust
- Form 2 Living Trust Amendment
- Form 3 Irrevocable Life Insurance Trust
- Form 4 Annual Exclusion Trust
- Form 5 Additional Annual Exclusion Trust
- Form 6 Will with Pour-Over Provision
- Form 7 Will with Outright Dispositions
- Form 8 Codicil
- Form 9 Durable Power of Attorney
- Form 10 Health Care Proxy
- Form 11 Living Will
- Form 12 Charitable Remainder Unitrust
- Form 13 Qualified Personal Residence Trust (QPRT)
- Form 14 Grantor Retained Annuity Trust (GRAT)

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If you would like more details about this product, or would like to order a copy online, please click here.

Author: Jeffrey A. Schoenblum

Gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state-by-state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection. Each table is broken into detailed, separate analyses, which consist of a series of detailed questions. The tables are designed for state-by-state comparisons. All information in the charts generally reflects state laws in effect on May 31, 2014.

In addition, the book contains a back-of-the book CD with the Advance Directives of all 50 states.

• Formal Will Requirements
• Proving Foreign Wills
• Non-resident Qualification as a Fiduciary
• Small Estates Procedure
• Will Substitutes
• The Rights of a Spouse
• Intestate Succession
• Asset Protection
• Rule Against Perpetuities
• Living Will
• Status of Children Conceived by Assisted Reproduction Techniques
• Contracts Resulting in State Taxation of an Estate's Income
• Income Tax Rates for Trusts & Estates
• 14  State Inheritance, Estate, Generation Skipping Transfer, and Gift Taxes

9780808039259    8-1/2" x 11"     1,248 pages

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If you would like more details about this product, or would like to order a copy online, please click here.

If you would like more details about this product, or would like to order a copy online, please click here.

Gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state-by-state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection. The easy-to-use format enables the estate planning professional to readily locate information concerning one state’s treatment of a particular issue (or compare the treatment required by several states) all on the same table. Each table is broken into detailed, separate analyses, which consist of a series of detailed questions. The tables are designed for state-by-state comparisons. All information in the new and updated charts generally reflects state laws in effect on May 31, 2012.

In addition, the book contains a back-of-the book CD with the Advance Directives of all 50 states.

• 1. Formal Will Requirements
• 2. Proving Foreign Wills
• 3. Nonresident Qualification as a Fiduciary
• 4. Small Estates Procedure
• 5. Will Substitutes
• 6. The Rights of a Spouse
• 7. Intestate Succession
• 8. Asset Protection
• 9. Rule Against Perpetuities
• 10. Living Will
• 11. Status of Children Conceived by Assisted Reproduction Techniques
• 12. Contracts Resulting in State Taxation of an Estate's Income
• 13. Income Tax Rates for Trusts & Estates
• 14. State Inheritance, Estate, Generation Skipping Transfer, and Gift Taxes

 

If you would like more details about this product, or would like to order a copy online, please click here.

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2013.

Presented in a reader-friendly format, with an expanded page size and larger type fonts for enhanced readability. And, it features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves.

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

7-1/2" x 10"    5,296 pages


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If you would like more details about this product, or would like to order a copy online, please click here.

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2013

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section if reference to prior law is required.  Rate tables are also helpfully included.  

Available: June 2011

Provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2011

• Reader-friendly format
  
• Expanded page size and larger type fonts
  
• Two-volume format.

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

 

Related Books:

• U.S. Master Tax Guide®, 2011
• ProSystem fx Tax: for U.S. Tax Returns
• U.S. INCOME TAX REGULATIONS, Winter 2011 Edition

If you would like more details about this product, or would like to order a copy online, please click here.

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 31, 2014.

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes.
The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

9780808039471    7-1/4" x 10"     4,968 pages

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If you would like more details about this product, or would like to order a copy online, please click here.

If you would like more details about this product, or would like to order a copy online, please click here.

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statutory tax changes enacted as of December 31, 2012. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a
Code section or subsection if reference to prior law is required.

You might also be interested in the summer edition.

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- INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition)

If you would like more details about this product, or would like to order a copy online, please click here.

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 31, 2012. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

Related Products of Interest
- U.S. Master Tax Guide (2013)
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-   Foreign Bank Account Reporting (FBAR) Compliance Guide
-   INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition)

If you would like more details about this product, or would like to order a copy online, please click here.

Mark L. Ascher. J.D., LL.M.,

Brings you up to date on the latest developments in this complex and constantly changing area.

Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if they are not on a standing order basis to receive supplements.

1. The Income Tax Meaning of Estates and Trusts
2. Decedent's Income Tax Liability for the Year of Death
3. Income in Respect of Decedents
4. Partnership Interests
5. Distributable Net Income
6. The Charitable Deduction
7. Distributions
8. The Passive Activity Rules
9. The Throwback Rule
10. Grantor Trusts
11. Split-Interest Charitable Trusts
12. Termination and Modification
13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate

Table of Cases
Table of Internal Revenue Code Sections
Table of Treasury Regulations
Table of Revenue Rulings
Table of Federal Statutes
Table of State Statutes
Table of Uniform and Model Acts
Table of Restatements of Law
Index

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Practical Guide to Estate Planning, 201

If you would like more details about this product, or would like to order a copy online, please click here.

Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements.

Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts.

CONTENTS:
1.    The Income Tax Meaning of Estates and Trusts
2.    Decedent's Income Tax Liability for the Year of Death
3.    Income in Respect of Decedents
4.    Partnership Interests
5.    Distributable Net Income
6.    The Charitable Deduction
7.    Distributions
8.    The Passive Activity Rules
9.    The Throwback Rule
10.    Grantor Trusts
11.    Split-Interest Charitable Trusts
12.    Termination and Modification
13.    The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate

If you would like more details about this product, or would like to order a copy online, please click here.

Available: June 2012

Author: Mark L. Ascher

Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements.

Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts.

CONTENTS:

1. The Income Tax Meaning of Estates and Trusts
2. Decedent's Income Tax Liability for the Year of Death
3. Income in Respect of Decedents
4. Partnership Interests
5. Distributable Net Income
6. The Charitable Deduction
7. Distributions
8. The Passive Activity Rules
9. The Throwback Rule
10. Grantor Trusts
11. Split-Interest Charitable Trusts
12. Termination and Modification
13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate

Loose-leaf book

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• Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012
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• Estate and Retirement Planning Answer Book, 2012 Ed. U.S.

 

If you would like more details about this product, or would like to order a copy online, please click here.

Provides concise, plain-English coverage of fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Examples illustrating these rules are provided throughout

Among the subjects covered in this quick answer reference are:
- Decedent's last return
- Death of a partnership member
- Decedent's stock holdings
- Income tax return of estate or trust
- Grantor trusts
- Beneficiary's tax liability
- Bankruptcy estates
- Fiduciary duties and liabilities

If you would like more details about this product, or would like to order a copy online, please click here.

At the death of the decedent, a separate taxable entity, the decedent's estate, is created. A fiduciary is appointed to take over administration of the decedent's estate. The representative gathers the assets, files the decedent's final income tax return, satisfies tax liabilities, oversees creation and funding of any testamentary trusts, which become separate taxpaying entities. The estate is liable for the tax on the income received during the period of its administration and the fiduciary oversees preparation of all tax forms required including the final income tax return and any estate and gift tax returns that are due.

This book provides concise, plain-English coverage of these issues and more. It presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed.

Among the subjects covered in this quick answer reference are:

• Decedent's last return
• Death of a partnership member
• Decedent's stock holdings
• Income tax return of estate or trust
• Grantor trusts
• Beneficiary's tax liability
• Bankruptcy estates
• Fiduciary duties and liabilities

9780808038382  6" x 9"     240 pages

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Full Article

Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

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If you would like more details about this product, or would like to order a copy online, please click here.

-  Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

-  Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Reflects developments through March 2013.  

If you would like more details about this product, or would like to order a copy online, please click here.

Available: April 2012

- Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

- Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. 

Reflects developments through February, 2012. 

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• Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013) 
• Income Tax Regulations (Winter 2013) (U.S.) 
• Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.)
• Estate Planning (2013 Edition) (U.S.) 
• U.S. Master Estate and Gift Tax Guide (2013) 
• Estate and Retirement Planning Answer Book, 2012 Ed. U.S.

 

If you would like more details about this product, or would like to order a copy online, please click here.

Published: June 2012

Comprehensive coverage is the hallmark of Examples & Explanations: Wills, Trusts, and Estates, Fifth Edition. It combines textual material with well-written examples, explanations, and questions to test students’ comprehension and provide them with practice in applying information to fact patterns. It includes comprehensive questions which present a variety of issues in one fact situation.

Topics covered:

• Transfer of death deeds
• Self-settled spendthrift trusts
• The Rule Against Perpetuities reform
• Federal Gift, Estate, and Generation-Skipping Transfer Tax
• Uniform Trust Code
• The rights of same-sex partners
• Medicaid planning
• Physician-assisted suicide
• Intestacy
• Wills and trusts, including non-probate assets
• Disability and death planning
• Malpractice and professional responsibility

If you would like more details about this product, or would like to order a copy online, please click here.

Published: October 2011

This coursebook features a case-study and problems approach in which the principles of estate planning are first introduced and then demonstrated through student analysis of short exercises and simulated client situations. A forms supplement on CD is an additional tool for giving students practice with drafting exercises.

Topics covered:

• Tax Relief
• Unemployment Insurance Re-authorization
• Job Creation Act of 2010
• Same-sex marriage and planning
• Uniform Probate Code’s 2008 changes dealing with definitions of children
• Durable powers of attorney and medical care directives, including “persistent vegetative state”
• Retirement asset tax planning material
• Trust “decanting”
• Family offices and private trust companies
• Pet Trusts

If you would like more details about this product, or would like to order a copy online, please click here.

This popular guide provides critical insight into the many roles life insurance plays in Estate Planning. An essential reference for anyone involved in estate planning, this book will demonstrate how life insurance can assist your clients in securing lifetime financial success and establishing a strong legacy.

This handy reference includes:

• A comprehensive Estate Planning Fact Finder
• How to resolve and plan for estate liquidity needs
• The role of corporate-owned life insurance in estate and business planning
• Detailed strategies for funding buy/sell agreements
• Insurance needs and succession planning for owners of family businesses
• The use of life insurance in planning with trusts
• The role of life insurance in charitable giving

New for this edition:

• Discussion of new income tax rules for 10/8 policies and leveraged insured annuities
• Discussion and planning issues regarding recent CRA statements on corporate ownership and beneficiary designations
• Review of proposed new rules for exempt life insurance policies
• Expanded commentary regarding the transfer of insurance policies between corporations and shareholders
• Update on changes to dividend tax rates and the capital gains exemption
• Expanded commentary on post-mortem tax planning including “pipeline” planning
• Detailed new section on family shareholders agreements
• Review of new rules affecting retirement compensation arrangements
• Important new cases concerning shareholder disputes and dependant and spousal support claims
• Expanded case studies

Glenn Stephens LLB, was called to the Ontario Bar in 1982 and spent two years with a major accounting firm before joining the insurance industry as a tax and estate planning consultant. Glenn subsequently became a partner in a Toronto law firm before returning to the insurance industry in 1996 as a tax and estate planning consultant to a major Canadian insurance distributor. Glenn is a Director, Planning Services with PPI Advisory in Toronto, and provides tax and legal support to PPI Associates across Canada. He has been with PPI since 2004. Glenn has le

If you would like more details about this product, or would like to order a copy online, please click here.

Estate Planning provides the most encyclopedic coverage of estate planning practice, from complex transfer tax laws and essential strategy to inter vivos gifts and post-mortem activities. Providing indepth analysis and expert guidance on the various arrangements that may be employed to dispose of wealth, this valuable reference offers exhaustive coverage of the law, strategies, and practices needed to create a comprehensive estate plan, including advice on opportunities to escape or shift the tax burden in scores of typical and not-so-typical situations.

Volume One

• Chapter 1 Introduction
• Chapter 2 Intestacy: Estate Plans by Operation of State Law
• Chapter 3 Wills as Estate Planning Instruments
• Chapter 4 Trusts as Estate Planning Instruments
• Chapter 5 Income Taxation of Trusts, Estates, Grantors and Beneficiaries
• Chapter 6 Inter Vivos Transfers
• Chapter 7 Wealth Transfer Taxation of Inter Vivos Transfers

Volume Two

• Chapter 8 Nonprobate Transfers: Life Insurance
• Chapter 9 Nonprobate Transfers: Retirement Benefits
• Chapter 10 Concurrent Interests
• Chapter 11 Future Interests
• Chapter 12 Powers of Appointment: Building Flexibility Into the Plan
• Chapter 13 Marital Deduction Planning
• Chapter 14 Charitable Deduction Planning
• Chapter 15 Postmortem Estate Planning: Administration and Compliance

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If you would like more details about this product, or would like to order a copy online, please click here.

William D. Mitchell, J.D.

Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as updated distribution and limitation amounts for individual retirement accounts and qualified plan distributions, updated exclusion amounts and income tax rates, capital gains and Roth accounts and changes in the law to reflect the latest legislation.

Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

Chapter 1 The Accumulation and Preservation of Wealth
Chapter 2 Wills, Revocable Trusts, and Other Alternatives
Chapter 3 Overview of Tax Principles
Chapter 4 The Marital Deduction
Chapter 5 Bypass Trusts
Chapter 6 Gifts
Chapter 7 Life Insurance
Chapter 8 Annuities
Chapter 9 Valuation of Business Interests and Other Property
Chapter 10 Charitable Contributions
Chapter 11 Funding for Liquidity
Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning
Chapter 13 Asset Protection
Chapter 14 Benefits and Domestic Relations
Chapter 15 Post-Death Estate Planning
Chapter 16 Benefit Plans
Chapter 17 Tax-Qualified Retirement Plans
Chapter 18 Employee Stock Ownership Plans
Chapter 19 Nonqualified Retirement Plans
Chapter 20 Personal Investing
Chapter 21 Business Transfers
Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions
Chapter 23 Tax-Qualified Plan Distributions
Chapter 24 Distributions From Nonqualified Plans
Chapter 25 Protection of Retirement Income
Chapter 26 Incapacity and Other Retirement Issues
Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs
Chapter 28 Estate Planning for Nonqualified Retirement Plans
Chapter 29 IRA Distributions
Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation
Chapter 31 Family Limited Partnerships
Appendix A Treasury Regulations Section 1.401(a)(9)-9 Life Expectancy and Distribution Period Tables
Appendix B Act/Public Law Number

7" x 10"    1,300 pages

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Full Article

Author: William D. Mitchell, J.D.

Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation.

Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

Chapter 1 The Accumulation and Preservation of Wealth
Chapter 2 Wills, Revocable Trusts, and Other Alternatives
Chapter 3 Overview of Tax Principles
Chapter 4 The Marital Deduction
Chapter 5 Bypass Trusts
Chapter 6 Gifts
Chapter 7 Life Insurance
Chapter 8 Annuities
Chapter 9 Valuation of Business Interests and Other Property
Chapter 10 Charitable Contributions
Chapter 11 Funding for Liquidity
Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning
Chapter 13 Asset Protection
Chapter 14 Benefits and Tax Planning in Marital Settlements
Chapter 15 Post-Death Estate Planning
Chapter 16 Benefit Plans
Chapter 17 Tax-Qualified Retirement Plans
Chapter 18 Employee Stock Ownership Plans
Chapter 19 Nonquaified Retirement Plans
Chapter 20 Personal Investing
Chapter 21 Business Transfers
Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions
Chapter 23 Tax-Qualified Plan Distributions
Chapter 24 Distributions From Nonqualified Plans
Chapter 25 Protection of Retirement Income
Chapter 26 Incapacity and Other Retirement Issues
Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs
Chapter 28 Estate Planning for Nonqualified Retirement Plans
Chapter 29 IRA Distributions
Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation
Chapter 31 Family Limited Partnerships
Appendix A Treasury Regulations Section

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Susan Flax Posner

Provides timely and effective advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now, in one place, you can find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving.

The following forms are completed for hypothetical taxpayers and entries and are explained line by line in the 2014 Estate & Gift Tax Handbook:

• Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, for both a husband and a wife
• Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
• Form 1041, United States Income Tax Return for a Trust
• Form 1041, United States Income Tax Return for an Estate
• Schedule J (Form 1041), Accumulation Distribution for Certain Complex Trusts
• Form 1040, Decedent's Final Individual Income Tax Return.

All relevant terms and key concepts are thoroughly defined and illustrated.

Chapter 1: Estate and Gift Tax Planning in Light of Tax Relief Act of 2010
Chapter 2: The Federal Gift Tax
Chapter 3: Revocable Living Trusts
Chapter 4: Life Insurance
Chapter 5: Anti-Freeze Valuation Rules
Chapter 6: GRITs, GRATs, GRUTs
Chapter 7: Qualified Personal Residence Truats (QPRTs)
Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers
Chapter 9: Tax-Free Gifts
Chapter 10: Charitable and Split Interest Transfers
Chapter 11: Marital Deduction
Chapter 12: Disclaimers-A Powerful Post-Mortem Tax Planning Tool
Chapter 13: Family Limited Partnerships (FLPs)
Chapter 14: Calculation of the Gift Tax
Chapter 15: Portability
Chapter 16: Transfer Taxes Imposed on Expatriates
Chapter 17: The Gift Tax Return-Form 709
Chapter 18: The Federal Estate Tax
Chapter 19: Valuation
Chapter 20: Estate Tax Deductions
Chapter 21: Estate Tax Credits
Chapter 22: Computation of Estate Tax
Chapter 23: Opinions for Paying the Estate Tax
Chapter 24: The Estate Tax Return-Form 706
Chapter 25: Generation-Skipping Transfer Tax
Chapter 26: Decedent's Final Income Tax Return
Chapter 27: Sample of Decedent's Final Income Tax Return
Chapter 28: Income Taxation of Trusts and Estates
Chapter 29: Sample Income Tax Returns for Trusts
Chapter 30: Sample Income Tax Returns for Estates
Appendix A: Glossary of Terms

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Full Article

Author: Susan Flax Posner

Provides advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now you can have one place to find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving.

The 2013 edition of the Estate & Gift Tax Handbook updates the volume to reflect all legislative, judicial and administrative changes to the wealth transfer tax laws that occurred in the past year.

Included in the 2013 Estate & Gift Tax Handbook are important IRS revenue rulings, forms and publications, private letter rulings and IRS treasury regulations and significant developments from the federal courts including the U.S. Tax Court and the U.S. Courts of Appeal around the country.

The following forms are completed for hypothetical taxpayers and entries and are explained line by line in the 2013 Estate & Gift Tax Handbook:

-Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, for both a husband and a wife
-Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
-Form 1041, United States Income Tax Return for a Trust
-Form 1041, United States Income Tax Return for an Estate
-Schedule J (Form 1041), Accumulation Distribution for Certain Complex Trusts
-Form 1040, Decedent's Final Individual Income Tax Return.

Chapter 1: Estate and Gift Tax Planning in Light of Tax Relief Act of 2010
Chapter 2: The Federal Gift Tax
Chapter 3: Revocable Living Trusts
Chapter 4: Life Insurance
Chapter 5: Anti-Freeze Valuation Rules
Chapter 6: GRITs, GRATs, GRUTs
Chapter 7: Qualified Personal Residence Truats (QPRTs)
Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers
Chapter 9: Tax-Free Gifts
Chapter 10: Charitable and Split Interest Transfers
Chapter 11: Marital Deduction
Chapter 12: Disclaimers — A Powerful Post-Mortem Tax Planning Tool
Chapter 13: Family Limited Partnerships (FLPs)
Chapter 14: Calculation of the Gift Tax
Chapter 15: Gifts by Nonresident Citizens
Chapter 16: Transfer Taxes Imposed on Expatriates
Chapter 17: The Gift Tax Return — Form 709
Chapter 18: The Federal Estate Tax
Chapter 19: Valuation
Chapter 20: Estat

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Trusts have become extremely valuable tools when planning for the continuance of a person's estate, and are often used in business succession planning as well. For example, discretionary trusts are one of the most flexible tax planning tools available. However, there are many types of trusts, and each can be used to tailor specific planning needs.



Just as trusts are a valuable tool, there are also many tax and legal traps that one needs to be cognizant of when using them in client situations. For example, the very creation of the trust can be particularly troublesome if it is not set up with the correct attributes or if assets are not transferred to it correctly.

This 2 hour webinar will provide a practical and complete overview of the legal definitions and considerations of various trust types, as well as reviewing important tax considerations when planning with trusts. Examples of suggested tax planning structures and related tips will also be provided.



More specifically, topics covered will include:

• What elements are required for a properly created trust
• Tax issues to review when creating a trust and in particular the tax attribution rules
• Review of types of trusts used in estate and business planning - including insurance trusts, spendthrift trusts, asset protection trusts, private foundation trusts and trusts created for probate and estate tax minimization and income splitting
• Change of trustees - change of control from a tax perspective
• What are the tax and other limitations of amending a trust once created
• What ongoing obligations do trustees have to beneficiaries, including reporting and trust accounting

 

 

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One of the tax planning strategies often employed in estate planning involves the use of an estate freeze to transfer future growth in assets to the next generation. Estate freezes come in many forms, and each bears its own unique set of risks and complexities.

Join the tax lawyers of Minden Gross LLP for a practical two-part discussion of estate freezes. This webinar will highlight some of the topics found in CCH's "Implementing Estate Freezes", authored by David Louis of Minden Gross. More particularly, the first part of this webinar series will review the "why's" and "how-to's" of implementing estate freezes, and provide guidance on avoiding common traps associated with such types of succession plans. More specifically, topics covered in Part 1 will include:

• What is an estate freeze?
• When should a freeze be implemented?
• Basic configuration
• Share provisions
• Section 85 vs section 86 freezes
• Common pitfalls
• The use of trusts
• Tax traps associated with estate freezes

Part 2 of this series will air during the winter semester. Details can be found at [link coming later].

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A Practical Guide to Estates and Trusts provides pertinent estate and trust compliance information for professionals who complete tax returns for estates and trusts. Accountants and lawyers who provide advice on the administration of estates or trusts will find the tips and checklists provided by the author, helpful in the planning process.

Since the last edition was published, there have been substantial changes that impact estate planning in the form of budgetary pronouncements, legislative changes, new case law, and CRA administrative positions.

The new edition of A Practical Guide to Estates and Trusts has been updated to include:

• all legislative changes to October 2010
• new CRA administrative filing requirements
• new CRA technical interpretations
• new court cases with respect to trust residency determination

Other topics covered include:

• Estate Administration
• Calculating Income Taxes Payable
• Income and Capital Interest in Trusts
• Family Trusts
• Executor's Compensation
• Estate Accounting
• Capital Gains Deduction
• Allocations – Designations
• Anti-Avoidance Rules
• The 21-Year Deemed Disposition Rule

The author provides guidance on completing appropriate Canada Revenue Agency forms. Selected Interpretation Bulletins and Information Circulars are reproduced to further assist in the completion of the relevant forms.

 

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Implementing Estate Freezes, 3rd Edition

Estate Planning with Life Insurance, 5th Edition

Death of a Taxpayer, 10th Edition

The Estate Planner's Handbook, 4th Edition

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Online Resource

Rotch Library - SB470.55.E853 E88 2019