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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 Lifetime Exemption (Applicable Exclusion Amount – i.e., $5,250,000 in 2013, and adjusted for inflation thereafter)
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 ($22,360,000 in 2018)
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 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: Ohio 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 Gift Planning
Chapter 33: Ohio Asset Protection Trusts
Part XIII - Appendices
Appendix A: Ohio Revised Code
Appendix B: Internal Revenue Code – Estate and Gift Taxes
Appendix C: Treasury Regulations – Estate and Gift Provisions (Under Subtitle B)
Part XIV - Indices
