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The Complete Estate Planning Sourcebook by Deborah V. Dunn Perkins Coie LLP , David A. Handler Kirkland & Ellis LLP

The Complete Estate Planning Sourcebook, 2020 Edition


The Complete Estate Planning Sourcebook by David Handler and Deborah V. Dunn 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 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.

The Complete Estate Planning Sourcebook by David Handler and Deborah V. Dunn covers the following important estate planning topics: Drafting wills (and codicils thereto) and trusts; gift tax; gift splitting; income tax on estates and trusts; generation-skipping transfer tax; transfer tax valuation; portability and the effect on the annual exclusion; the continued viability of credit shelter trusts; revocable trusts; the marital deduction; the pecuniary marital formula; disclaimers; fractional formulas and fractional interests; the use of investments in estate planning; grantor trusts; self-canceling installment notes; family limited partnerships and charitable planning.

The 2020 Edition of the Sourcebook primarily revamps and updates the content to reflect changes in tax law since the prior edition.  The forms are significantly revised to enhance clarity and flexibility and also now include new "funding formulas" for either traditional A-B trust funding, marital qualified terminal interest property (QTIP) funding, and disclaimer funding, which practitioners can choose based on the size of the estate and estate tax exemptions.  Throughout the text, various enhancements and updates are based on regulations, case law, and the authors' experience

In The Complete Estate Planning Sourcebook, the authors, David A. Handler and Deborah V. Dunn , provide 54 forms, in ready-to-use Word format, 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 into actual practice with great ease. Forms provided include, by way of example, a charitable lead trust, a charitable remainder trust, a health and education trust and a grantor retained annuity trust. These forms provide both the novice as well as the experienced practitioner with the tools they need to practice in the estate planning field.

Includes Primary Source – With this online version you get access to key primary source content such as:

  • Codes and Regulations Cases
  • Treasury Decisions
  • Notices of Proposed Rule Making
  • Revenue Procedures
  • Revenue Rulings
  • IRS Notices
  • IRS Announcements
  • IRS News Releases
  • Other IRS Documents
  • Federal Tax Regulations
  • IRS Service Center Advice Memorandum
  • IRS Valuation Publications
  • Tax Court Memoranda
  • General Counsel Memorandum
  • Actions on Decisions
  • Technical Memoranda
  • Field Service Advice Memorandum
  • Chief Counsel Advice Memorandum
  • Tax Court Memorandum
  • IRS Letter Rulings and TAMS
Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 000000000010041451
Table of Contents
  • Overview of the Transfer Tax System
  • The Estate Tax
  • The Gift Tax
  • Transfer Tax Valuation
  • The Generation-Skipping Transfer Tax
  • Income Taxation of Trusts and Estates
  • Planning for Gifts: Annual Exclusion Gifts
  • Planning for the Applicable Credit Amount
  • The Marital Deduction
  • Post-Mortem Planning: Disclaimers
  • Investment-Driven Estate Planning
  • Planning for Life Insurance
  • Planning for Education and Medical Costs
  • Retirement Planning
  • Charitable Giving
  • Planning for Business Interests
  • Family Limited Partnerships and Limited Liability Companies
  • Appendix A – Transfer Tax Rules Applicable to Non-U.S. Citizens
  • 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)
  • Form 1 Will of John Doe
  • Form 2 First Codicil to Will of John Doe
  • Form 3 John Doe Revocable Trust Agreement
  • Form 4 Fractional Formulas for Revocable Trust
  • Form 5 First [Amendment to] [Restatement of] John Doe Revocable Trust
  • Form 6 Will with Trusts
  • Form 7 Fractional Formulas for Will
  • Form 8 Direction to Create Foundation upon Settlor's Death
  • Form 9 Distribution Provisions for Guardian of Minor Children
  • Form 10 Disposition of Literary and Artistic Rights
  • Form 11 Selection of Personal Property
  • Form 12 Qualified Domestic Trust
  • Form 13 John Doe Gift Trust Agreement
  • Form 14 John Doe Annuity Trust Agreement
  • Form 15 Annuity Trust Provisions Allowing Creation of New Annuity Trusts Under the Same Agreement
  • Form 16 John Doe Residence Trust Agreement (Without SubTrusts)
  • Form 17 Doe Minor's Trusts Agreement
  • Form 18 Creation of [Grandchild] [Minor] Trust for Jimmy Doe
  • Form 19 Doe Grandchild Trusts
  • Form 20 John Doe Charitable Lead Trust Agreement
  • Form 21 John Doe Charitable Remainder Trust Agreement
  • Form 22 Doe Health and Education Trust Agreement
  • Form 23 John Doe RPM Annuity Trust Agreement
  • Form 24 John Doe RPM Income Trust Agreement
  • Form 25 Laura Smith Supplemental Needs Trust Agreement
  • Form 26 Jones Investors LLLP
  • Form 27 Limited Liability Company
  • Form 28 Ultimate Contingent Beneficiaries—Private Foundation
  • Form 29 Ultimate Contingent Beneficiaries—Siblings of Settlor and Spouse
  • Form 30 Ultimate Contingent Beneficiaries—Settlor's and Spouse's Nieces and Nephews
  • Form 31 Ultimate Contingent Beneficiaries—50/50 to Settlor's and Spouse's Heirs
  • Form 32 Share Language for Division Among Ultimate Contingent Beneficiaries
  • Form 33 Independent Trustee Distribution Provision
  • Form 34 Plan of Successor Trustees for the Doe Gift Trust
  • Form 35 Resignation and Release of Trustee
  • Form 36 Exclusion of Withdrawal Rights over Gift Trust
  • Form 37 Notice of Withdrawal
  • Form 38 Grant of Withdrawal Rights over Gift Trust
  • Form 39 Exercise of Power of Appointment
  • Form 40 Assignment of Tangible Personal Property from John Doe to the John Doe Revocable Trust
  • Form 41 Nominee Agreement
  • Form 42 Net Gift Provision for Trust
  • Form 43 Election Pursuant to IRC §2632(c)(5)(A)
  • Form 44 [Secured] Promissory Note
  • Form 45 Promissory Note
  • Form 46 Attachment to Form 1041
  • Form 47 Voting Trust Agreement
  • Form 48 Voting Trust Certificate
  • Form 49 Voting Trust Assignment
  • Form 50 Voting Trust Joinder
  • Form 51 Certification of Trust
  • Form 52 Inflation Adjustment Provision
  • Form 53 Percentage Limit on Limited Power of Appointment 
  • Form 54 Distribution Provisions for Beneficiary with Drug Problems
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