Maryland Estate Planning, Wills and Trusts Library: Forms and Practice Manual

Maryland Estate Planning, Wills and Trusts Library: Forms and Practice Manual

Prominent Maryland attorney, Jeffrey S. Glaser, Esq., has drawn from his extensive experience to bring you insightful strategies and relevant forms for virtually every estate-planning situation you may encounter in this newly revised three-volume manual featuring more than 410 electronic forms.

This extensive, updated Manual, featuring more than 1,600 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 Maryland 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.

Some of what you will find in this supplement:

• New Statutory Form Personal Financial Power of Attorney and Statutory Form Limited Power of Attorney, effective October 1, 2023
• Fully revised Chapter 30: Durable Powers of Attorney for Financial Matters
• Updated Chapter 31: Healthcare POAs
• New section on Payment to Guardians with accompanying forms

Maryland Estate Planning, Wills and Trusts Library: Forms and Practice Manual is also available as an eBook. Click here to order.

Jeffrey S. Glaser is a partner with the law firm Saul Ewing Arnstein & Lehr LLP in their Baltimore and Washington, D.C. offices. His practice focuses on estate planning; income, gift, estate and generation-skipping transfer tax planning; business succession planning; tax planning; asset protection planning; trust and estate administration; and pre- and post-marital agreements. He also serves as trustee of a number of trusts. Since 2013, he has served as chair of Saul Ewing Arnstein & Lehr’s Private Wealth, Estate and Trust practice group. Mr. Glaser is a Fellow of the American College of Trust and Estate Counsel, and a Trust and Estate Practitioner member of the Society of Trust and Estate Practitioners (STEP). He is a past president of the Baltimore Estate Planning Council and serves on the Estate and Trust Law Section Council of the Maryland State Bar Association. Mr. Glaser has lectured, authored and chaired a number of continuing legal education programs for the Maryland State Bar Association (formerly MICPEL) and the Maryland Association of CPAs, and has spoken to numerous professional organizations, charitable groups, and businesses. He received an A.B. from Boston College, an M.A. (economics) from the University of Maryland, and a J.D., with honors, from the University of Maryland School of Law. He is admitted to practice in Maryland, Virginia, and Washington, D.C.

» 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 Estate Tax Exemption
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)

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 Will For Married Couple with Disclaimer Trust Option Upon Death of Settlor
Chapter 21: Revocable Trust For Married Settlors with Generation-Skipping Trusts

Part VIII - Strategic Estate Planning with Irrevocable 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, GRATs and “Intentionally Defective” Grantor Trusts
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 - Maryland 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 30A: 2010 Maryland General and Limited Power Of Attorney Act
Chapter 31: Health Care Powers of Attorney and Advance Directives

Part XII - Charitable Gift Planning
Chapter 32: Charitable Gift Planning

Part XIII - Indices