Kentucky Estate Planning, Wills and Trusts Library: Forms and Practice Manual
Prominent attorneys, Jeremy P. Gerch, Esq., and Mark H. Oppenheimer, Esq., have drawn from their extensive experience to bring you insightful strategies and relevant forms for virtually every estate-planning situation you may encounter, in this newly revised two-volume manual featuring a bonus CD with more than 230 electronic forms.
This extensive, updated Manual, featuring more than 1,200 pages of content, will help you stay current and efficient by providing appropriate statutes and regulations – complemented by thorough discussions and analyses of the changing federal and Kentucky state laws. Plus, you’ll be expertly guided through an extensive selection of wills and trusts forms using an easy-to-follow, situation-oriented format. Included are client presentation charts and customizable electronic forms for wills and trusts as well as explanations and planning strategies for estate, gift, and generation-skipping tax.
Recent updates include:
- Adjustment to the applicable exclusion amount for 2021.
- New Section: Testamentary Distributions of Qualified Retirement Plans and IRAs Under the SECURE Act.
- Revised forms throughout the Manual.
- All of the forms in the Manual conveniently provided on the accompanying CD for your immediate use.
Jeremy P. Gerch, Esq. is a member of the Estate Planning and Insurance Practice Group and the Wealth Transfer Team. His practice is focused on estate planning, estate and gift tax planning, estate and trust administration as well as fiduciary representation. Jeremy assists his clients with complex estate and tax planning to ensure the clients’ needs are met and their intentions are carried out. In representing fiduciaries, Jeremy assists them in resolving issues, taxes, administration and interpretation that can help avoid harm to the beneficiaries and the fiduciary. He is able to use his fiduciary representation in estate and tax planning to help avoid those issues that tend to arise later.
Mark H. Oppenheimer, Esq. serves as the Deputy Chairman of Bingham Greenebaum Doll LLP, from the firm’s Louisville office. He is a member of the Estate Planning, Health and Insurance Practice Group and is the Family Business Team Co-Chair. Mr. Oppenheimer concentrates his practice on business succession and estate planning and administration for individuals, families, and businesses. As an estate planner, he develops and implements plans for the preservation of family harmony and wealth that maximize the transfer of wealth from generation to generation. These plans include the creative use of life insurance and charitable giving as well as the preparation of tax efficient wills and trusts. Mr. Oppenheimer earned his B.S.B.A., with honors, at the University of Florida and his J.D., Dean’s List, at the University of Louisville, Louis D. Brandeis School of Law, 1989.
» View Full Table of Contents [PDF]
SUMMARY TABLE OF CONTENTS
PART I: ESTATE PLANNING: A PRACTICE-ORIENTED APPROACH
Chapter 1: How to Use this Book
Chapter 2: Estate Planning: Essential Objectives
PART II: SIMPLE WILLS: FOR MARRIED COUPLES WITH COMBINED ESTATES NOT EXCEEDING LIFETIME EXEMPTION (APPLIABLE EXCLUSION AMOUNT)
Chapter 3: Simple Wills for Married Couples with Adult Children
Chapter 4: Simple Wills for Married Couples with Minor Children
PART III: TAX PLANNING WILLS WITH CREDIT SHELTER/BYPASS TRUSTS IN COMBINATION WITH MARITAL BEQUEST (OUTRIGHT OR QTIP TRUST): FOR MARRIED COUPLES WITH COMBINED ESTATES EXCEEDING LIFETIME EXEMPTION (APPLICABLE EXCLUSION AMOUNT)
Chapter 5: Strategic Planning with Credit Shelter/Bypass Trusts
Chapter 6: Tax Planning Wills with Credit Shelter/Bypass Trusts in Combination with Marital Bequest (Outright or QTIP Trust) - for Married Couples with Combined Estates Exceeding Lifetime Exemption
Chapter 7: Strategic Tax Planning with Marital/QTIP Trusts ("A" Share) in Combination with Bypass Trust ("B" Share): the "A-B" Trust Structure
Chapter 8: Tax Planning Wills with QTIP and Bypass Trusts: for Married Couples with Combined Estates Exceeding Lifetime Exemption (Pecuniary Formula)
Chapter 9: Tax Planning Wills with Marital ("A") and Credit Shelter ("B") Shares: Use of Pecuniary Credit Shelter and Residuary Marital Bequests (Reverse Pecuniary Formula) Where One Spouse has Probate Estate in Excess of Two Times Lifetime Exemption
PART IV: "FLEXIBLE" TAX PLANNING WILLS WITH DISCLAIMER TRUSTS: MARRIED COUPLES WITH COMBINED ESTATES APPROACHING OR EXPECTED TO EXCEED LIFETIME EXEMPTION OR WHO DESIRE A FLEXIBLE APPROACH
Chapter 10: Strategic Planning with "Flexible" Disclaimer Trusts
Chapter 11: Tax Planning Wills with Disclaimer Trusts
PART V: GENERATION-SKIPPING TRANSFER ("GST") TAX PLANNING WITH GENERATION-SKIPPING TRUSTS — FOR LARGE ESTATES
Chapter 12: Strategic Planning with Generation-skipping Trusts
Chapter 13: Tax Planning Wills with Generation-skipping Trusts
PART VI: WILLS FOR UNMARRIED INDIVIDUALS (SINGLE, WIDOWED, DIVORCED)
Chapter 14: Wills for Unmarried Individuals (Single, Widowed, Divorced)
PART VII: REVOCABLE (LIVING) TRUSTS AND POUR-OVER WILLS
Chapter 15: Strategic Planning with Revocable Trusts as Primary Testamentary Instrument
Chapter 16: Revocable Trusts and Pour-over Wills for Unmarried Individuals
Chapter 17: Revocable Trusts and Pour-over Wills for Married Couples without Tax Planning (Combined Estates Not Exceeding Lifetime Exemption)
Chapter 18: Revocable Trusts and Pour-over Wills with Credit Shelter/Bypass Trusts — for Married Couples with Combined Estates Exceeding Lifetime Exemption
Chapter 19: Revocable Trusts and Pour-over Wills with Marital/QTIP Trust in Combination with Credit Shelter/Bypass Trust: The "A-B" Trust Structure (Combined Estates Exceed Lifetime Exemption)
Chapter 20: Revocable Trust and Pour-over Wills for Married Couples with Disclaimer Trust Option Upon Death of Settlor
PART VIII: STRATEGIC ESTATE PLANNING WITH IRREVOCABLE TRUSTS
Chapter 21: Revocable Trust for Married Settlors with Generation-skipping Trusts
Chapter 22: Irrevocable Life Insurance Trusts (ILITS)
Chapter 23: Trusts for Minors
Chapter 24: Trusts for Subchapter S Stock
Chapter 25: Retained Interest Trusts: QPRTs and GRATs
Chapter 26: Trusts for Individuals with Special Needs
PART IX: ALTERNATIVE DRAFTING FORMS
Chapter 27: Alternative Drafting Forms
PART X: SUMMARIES OF SELECT ESTATE PLANNING PRACTICE AREAS AND STRATEGIES
Chapter 28: Select Estate Planning Summaries: Kentucky and Federal Law
Chapter 29: Selected Planning Strategies and Techniques
PART XI: POWERS OF ATTORNEY
Chapter 30: Durable Powers of Attorney for Financial Matters
Chapter 31: Health Care Powers of Attorney and Advance Directives
PART XII: CHARITABLE GIFT PLANNING
Chapter 32: Charitable Gfit Planning
PART XIII: INDICES
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