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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 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 ESTATE TAX EXEMPTION
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) -- for Married Couples with Combined Estates Exceeding Estate Tax 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 Estate Tax 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 Estate Significantly in Excess of Estate Tax Exemption
PART IV: "FLEXIBLE" TAX PLANNING WILLS WITH DISCLAIMER TRUSTS: MARRIED COUPLES WITH COMBINED ESTATES APPROACHING OR EXPECTED TO EXCEED ESTATE TAX 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 Federal Estate Tax Exemption)
Chapter 18: Revocable Trusts and Pour-over Wills with Credit Shelter/Bypass Trusts - for Married Couples with Combined Estates Exceeding Estate Tax 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 Estate Tax 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: Strategic Planning with Irrevocable Trusts
Chapter 24: Trusts for Subchapter S Stock
Chapter 25: Retained Interest Trusts: QPRTs and GRATs
PART IX: CHARITABLE GIFT PLANNING
Chapter 26: Charitable Gift Planning
Chapter 27: Trusts for Individuals with Special Needs
PART X: ALTERNATIVE DRAFTING FORMS
Chapter 28: Alternative Drafting Forms
Chapter 29: Slected Planning Strategies and Techniques
PART XI: SUMMARIES OF SELECT ESTATE PLANNING PRACTICE AREAS AND STRATEGIES
Chapter 30: Select Estate Planning Summaries - Minnesota and Federal Law
PART XII: INDICES