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Drafting the Estate Plan: Law and Forms, with CD (2011)

Drafting the Estate Plan: Law and Forms, with CD (2011)

Author: David A. Handler J.D.; Deborah V. Dunn (Kirkland & Ellis LLP)
Publisher: CCH U.S.
ISBN: 9780808023326
Published In: November 2010
Format: Loose-leaf (2 volumes) + CD-ROM , 2512 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Contents

Details
Drafting the Estate Plan: Law and Forms does not merely compile the transfer tax and trust laws, it explains how to use or work with and apply those laws to meet client needs. This two-volume resource "takes the next step" by pointing out the pitfalls and opportunities created by each law, rule and case discussed and explains not only how to implement strategies, but also why and when to use them.

In Volume 2 of Drafting the Estate Plan, the authors provide 60 user-friendly forms with detailed annotations that provide practical information and advice regarding the meaning and consequences of the provisions and various alternatives, the purposes of which may not be readily apparent. These forms allow users to convert the knowledge and advice imparted in the explanatory text of Volume 1 into actual practice with great ease. Thus, both the novice as well as the experienced practitioner have the tools they need to practice in the estate planning field. In addition, the forms (with and without annotations) are provided on a free companion CD-ROM that practitioners can immediately put to use in drafting estate plans.

Highlights of the 2011 Edition include:
- Addition of a new form — the "RPM Income Trust."
- Addition of a new Appendix — Appendix D, Transfer Tax Rules Applicable to Non-U.S. Citizens;
- Discussion of the latest cases on the Service’s war on FLP’s using IRC Section 2036;
- Coverage of proposed regulations under Section 2032 regarding the use the alternate valuation date;
- Inclusion of IRS interim guidance on deductions of investment advisory fees in light of the Supreme Court’s decision in Knight;
- Discussion of proposed regulations under Section 642 regarding tax character of distributions to charity; and
- GST proposed regulations under Section 2642(g)(1).
VOLUME 1
- Chapter 1 Overview of the Transfer Tax System
- Chapter 2 The Estate Tax
- Chapter 3 The Gift Tax
- Chapter 4 Transfer Tax Valuation
- Chapter 5 The Generation-Skipping Transfer Tax
- Chapter 6 Income Taxation of Trusts And Estates
- Chapter 7 Planning for Gifts: Annual Exclusion Gifts
- Chapter 8 Planning for the Applicable Credit Amount
- Chapter 9 The Marital Deduction
- Chapter 10 Post-Mortem Planning: Disclaimers
- Chapter 11 Investment-Driven Estate Planning
- Chapter 12 Planning for Life Insurance
- Chapter 13 Planning for Education and Medical Costs
- Chapter 14 Retirement Planning
- Chapter 15 Planning for Employer Stock and Stock Options
- Chapter 16 Planning for Business Interests
- Chapter 17 Family Limited Partnerships and Limited Liability Companies
- Chapter 18 Charitable Giving
- Chapter 19 Fiduciary Liability and Ethical Issues
- Appendix A Summary of Estate, Gift and GST Tax Changes Under EGTRRA
- Appendix B Qualified Subchapter S Trust Election Under Section 1361(D)(2)
- Appendix C Trustee Election for Electing Small Business Trust Under Section 1361(E)(3)
- Table of Internal Revenue Code Sections
- Table of Treasury Regulations
- Table of Revenue Rulings, Procedures, Notices, Letter Rulings, and Other Rulings
- Table of Cases
- Index
VOLUME 2
- Form 1 Pour-Over Will of John Doe
- Form 2 First Codicil to Will of John Doe
- Form 3 John Doe Revocable Trust
- Form 4 Fractional Formulas for Revocable Trust
- Form 5 Pecuniary Marital Formulas for Revocable Trust
- Form 6 First [Amendment to] [Restatement of] John Doe Revocable Trust
- Form 7 Will with Trusts
- Form 8 Fractional Formulas for Will
- Form 9 Pecuniary Marital Formulas for Will
- Form 10 Apportionment Tax Clause
- Form 11 Direction to Create Foundation upon Settlor’s Death
- Form 12 Distribution Provisions for Guardian of Minor Children
- Form 13 Disposition of Literary and Artistic Rights
- Form 14 Selection of Personal Property
- Form 15 Qualified Domestic Trust
- Form 16 John Doe Gift Trust
- Form 17 John Doe Annuity Trust
- Form 18 Annuity Trust Provisions Allowing Creation of New Annuity Trusts under the Same Agreement
- Form 19 John Doe Residence Trust
- Form 20 Doe Minor’s Trust
- Form 21 Creation of [Grandchild] [Minor] Trust for Jimmy Doe
- Form 22 Doe Grandchild Trusts
- Form 23 John Doe Charitable Lead Trust
- Form 24 Doe Health and Education Exclusion Trust (HEET)
- Form 25 John Doe Charitable Remainder Trust
- Form 26 John Doe RPM Annuity Trust
- Form 27 John Doe RPM Income Trust
- Form 28 Family Limited Partnership
- Form 29 Limited Liability Company
- Form 30 Ultimate Contingent Beneficiaries—Private Foundation
- Form 31 Ultimate Contingent Beneficiaries—Siblings of Settlorand Spouse
- Form 32 Ultimate Contingent Beneficiaries—Settlor’s and Spouse’s Nieces and Nephews
- Form 33 Ultimate Contingent Beneficiaries—50/50 to Settlor’s and Spouse’s Heirs
- Form 34 Share Language for Division Among Ultimate Contingent Beneficiaries
- Form 35 Independent Trustee Distribution Provision
- Form 36 “Administrative Trustee“ Provisions of Delaware Situs Trusts
- Form 37 Removal of Investment Advisors for Cause
- Form 38 Indemnification Provision for Fiduciaries
- Form 39 Plan of Successor Trustees for the Doe Gift Trust
- Form 40 Resignation and Release of Trustee
- Form 41 Exclusion of Withdrawal Rights Over Gift Trust
- Form 42 Notice of Withdrawal
- Form 43 Grant of Withdrawal Rights Over Gift Trust
- Form 44 Exercise of Power of Appointment
- Form 45 Assignment of Property to the John Doe Revocable Trust
- Form 46 Nominee Agreement
- Form 47 Net Gift Provision for Trust
- Form 48 Election Pursuant to IRC §2632(c)(5)(A)
- Form 49 Secured Promissory Note
- Form 50 Promissory Note
- Form 51 Attachment to Form 1041—IRC §645 Election
- Form 52 Voting Trust Agreement
- Form 53 Voting Trust Certificate
- Form 54 Voting Trust Assignment
- Form 55 Voting Trust Joinder
- Form 56 Certification of Trust
- Form 57 Inflation Adjustment Provision
- Form 58 Percentage Limit on Limited Power of Appointment
- Form 59 Distribution Provisions for Beneficiary with Drug Problems
- Form 60 Trustee Distribution Guidelines