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The Complete Estate Planning Sourcebook

The Complete Estate Planning Sourcebook

By David A. Handler, Deborah V. Dunn


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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.

In The Complete Estate Planning Sourcebook, the authors, David A. Handler and Deborah V. Dunn , provide 61 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 eduction 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 000000000010015608
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
  • Planning for Employer Stock and Stock Options
  • Planning for Business Interests
  • Family Limited Partnerships and Limited Liability Companies
  • Charitable Giving
  • 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
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