Connecticut Estate Planning, Wills and Trusts Library: Forms and Practice Manual, 1.16 – electronic version

Robert F. Cohn, Esq., a principal at Zangari Cohn Cuthbertson Duhl & Grello, P.C., has developed substantial expertise in the areas of estate planning, estate administration, and elder law as well as business succession planning and corporate business transactions. His clients have been successful in achieving family harmony, reducing estate and income taxes, reducing administrative costs, and minimizing aggravation. The practice has grown from preparing wills, trusts, and other estate planning strategies for business owners and retired individuals, to guiding closely held business owners in the transition of ownership and management to their children or a younger generation of owners. Mr. Cohn is a member of the Estate and Probate Sections of the Connecticut Bar Association and a member of the Connecticut Estate and Tax Planning Council. He is a frequent speaker on estate, trust, and elder law issues, a speaker for the National Business Institute, and has written articles for various publications, including the Connecticut Law Tribune. Mr. Cohn also acts as estate planning advisor for many top financial institutions and trust departments and serves as Vice-President of The Connection Fund, Inc., a large non-profit organization in Connecticut that provides housing and clinical assistance to those with mental illness or drug dependency. Mr. Cohn received his B.S. Degree in accounting from the State University of New York at Binghamton, his J.D. from Washington University, and an LL.M. in taxation from New York University. Mr. Cohn is admitted to the bar in New York and Connecticut.

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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: Fundamental Objective

PART II: SIMPLE WILLS: FOR MARRIED COUPLES WITH COMBINED ESTATES NOT EXCEEDING FEDERAL AND CONNECTICUT EXEMPTION

Chapter 3: Non-tax Wills for Married Couples with Adult Children

Chapter 4: Non-tax Wills for Married Couples with Minor Children

PART III: TAX PLANNING WILLS WITH BYPASS TRUSTS IN COMBINATION WITH MARITAL BEQUEST (OUTRIGHT OR QTIP TRUST): FOR MARRIED COUPLES WITH COMBINED ESTATES EXCEEDING FEDERAL ESTATE TAX EXEMPTION OR CONNECTICUT ESTATE EXEMPTION

Chapter 5: Strategic Planning with Bypass Trusts

Chapter 6: Tax Planning Wills with Bypass Trusts in Combination with Outright Marital Bequest — for Married Couples with Adult Children and Combined Estates Exceeding Connecticut Exclusion Amount

Chapter 7: Strategic Tax Planning with Marital/QTIP Trusts in Combination with a Bypass Trust

Chapter 8: Tax Planning Wills with QTIP and Bypass Trusts: for Married Couples with Combined Estates Exceeding Applicable Exclusion Amount (Pecuniary Formula)

Chapter 9: Tax Planning Wills with Marital and Exclusion Shares: Use of Pecuniary Bypass Trust 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 CONNECTICUT OR FEDERAL ESTATE 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

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 Connecticut Exclusion Amount)

Chapter 17A: Use of Joint Revocable Trusts for Married Couples without Tax Planning (Combined Estates Not Exceeding Connecticut Exclusion Amount)

Chapter 18: Revocable Trusts and Pour-Over Wills with Bypass Trusts — for Married Couples and Combined Estates Exceeding Connecticut Exclusion Amount

Chapter 19: Revocable Trusts and Pour-Over Wills with Marital/QTIP Trust in Combination with Bypass Trust (Combined Estates Exceed Connecticut Exclusion Amount)

Chapter 20: Revocable Trust and Pour-Over Will for Married Couple with Children with Disclaimer Trust Option Upon Death of Settlor

Chapter 21: Revocable Trust for Married Settlors with Generation-Skipping Trusts

Chapter 21A: Trusts for the Care of Pets

Chapter 21B: Retirement Plans in Estate Planning

PART VIII: STRATEGIC ESTATE PLANNING WITH IRREVOCABLE TRUSTS

Chapter 22: Irrevocable Life Insurance Trusts (ILITS)

Chapter 23: Trusts for Minors

Chapter 24: Trusts for S Corporation 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: Connecticut 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 Medical Directives

PART XII: CHARITABLE GIFT PLANNING

Chapter 32: Charitable Gift Planning

Chapter 33: The Connecticut Transfer Tax System and the Connecticut Estate Tax

Chapter 34: Connecticut Gift Tax

Chapter 35: Summary of Federal Estate Changes

Chapter 36: Connecticut Uniform Trust Code

PART XIII: APPENDICES

PART XIV: INDICES