New Jersey Estate Planning, Wills and Trusts Library: Forms and Practice Manual

Joseph L. Goldman, Esq. is co-Chair of the Trusts & Estates practice at Pashman Stein Walder Hayden in Hackensack, New Jersey, concentrates his practice on sophisticated trust and estate planning and administration, business succession planning, and business transactional matters. He is a member of both the New Jersey and New York bars and a member of the New Jersey Bar Association (Real Estate and Probate section), the New York State Bar Association (Trusts and Estates, Elder Law, and Business Sections), and various local bar associations and estate planning councils. He was previously selected as one of Bergen’s Top Lawyers for 2011 in (201) Magazine’s first-ever peer review survey. Mr. Goldman is the author/editor of numerous publications on estate planning, state and local taxation, and business succession planning. He was co-editor of Harcourt Brace Tristate Tax Letter Plus and contributing editor of both CCH Financial and Estate Planning Reporter and CCH Business Strategies. Mr. Goldman was adjunct instructor at New York University School of Continuing Education, where he taught Estate Planning for Wealth Management. He was also an instructor at New York City College of Technology, where he taught Estate Planning for Paralegals. Additionally, he has lectured at numerous seminars on estate planning for various financial and nonprofit institutions, including banks and hospitals. He also lectured on Sophisticated Estate Planning for the New Jersey Institute of Continuing Legal Education (ICLE). Mr. Goldman received his J.D. from Columbia University School of Law and his B.A. from Queens College (CUNY) (magna cum laude).

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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 Subject to Estate Taxation
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 Federal Exemption
Chapter 5: Strategic Planning with Credit Shelter/Bypass Trusts
Chapter 6: Tax Planning Wills With Credit Shelter/Bypass Trusts In Combination With Outright Marital Bequest For Married Couples With Combined Estates Exceeding Federal 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 Federal 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 - Tax Planning Wills with Disclaimer Trusts: Married Couples with Combined Estates Approaching Or Expected To Exceed Federal Exemption
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) and Civil Union Partners
Chapter 14: Wills For Unmarried Individuals (Single, Widowed, Divorced) and Civil Union Partners

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 Exemption)
Chapter 18: Revocable Trusts And Pour-Over Wills With Credit Shelter/Bypass Trusts — For Married Couples With Combined Estates Exceeding Federal 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 Federal 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 And GRATs

Part IX - Alternative Drafting Forms
Chapter 26: Alternative Drafting Forms

Part X - Summaries of Select Estate Planning Practice Areas and Strategies
Chapter 27: Selected Estate Planning Summaries: New Jersey and Federal Law
Chapter 28: Selected Planning Strategies And Techniques
Chapter 29: Charitable Gift Planning

Part XI - Powers of Attorney For Financial Matters and Health Care Directives
Chapter 30 Durable Powers of Attorney For Financial Matters
Chapter 31: Health Care Proxy and Advance Directive

Part XII - Appendices
Appendix A: Economic Growth and Tax Relief Reconciliation Act of 2001
Appendix B: Internal Revenue Code – Estate and Gift Taxes
Appendix C: Treasury Regulations – Estate and Gift Provisions (Under Subtitle B)
Appendix D: New Jersey Prudent Investor Act and New Jersey Uniform Principal and Income Act
Appendix E: IRS Revenue Procedures 2003-53 through 2003-60; 2005-52 through 2005-59; and 2006-53 through 2006-56
Appendix F: New Jersey Estate Tax Return and Instructions
Appendix G: New Jersey Inheritance Tax Return and Instructions
Appendix H: New Jersey Uniform Trust Code
Appendix I: 2016 Amendment to New Jersey Estate Tax

Part XIII - Indices