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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


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 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
  • 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)
  • Appendix D - Transfer Tax Rules Applicable to Non-U.S. Citizens 
  • 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 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 Agreement
  • Form 17 John Doe Annuity Trust Agreement
  • Form 18 Annuity Trust Provisions Allowing Creation of New Annuity Trusts Under the Same Agreement
  • Form 19 John Doe Residence Trust Agreement (Without SubTrusts)
  • Form 20 Doe Minor's Trusts Agreement
  • Form 21 Creation of [Grandchild] [Minor] Trust for Jimmy Doe
  • Form 22 Doe Grandchild Trusts
  • Form 23 John Doe Charitable Lead Trust Agreement
  • Form 24 John Doe Charitable Remainder Trust Agreement
  • Form 25 Doe Health and Education Trust Agreement
  • Form 26 John Doe RPM Annuity Trust Agreement
  • Form 27 John Doe RPM Income Trust Agreement
  • Form 28 Laura Smith Supplemental Needs Trust Agreement
  • Form 29 Jones Investors LLLP
  • Form 30 Limited Liability Company
  • Form 31 Ultimate Contingent Beneficiaries—Private Foundation
  • Form 32 Ultimate Contingent Beneficiaries—Siblings of Settlor and Spouse
  • Form 33 Ultimate Contingent Beneficiaries—Settlor's and Spouse's Nieces and Nephews
  • Form 34 Ultimate Contingent Beneficiaries—50/50 to Settlor's and Spouse's Heirs
  • Form 35 Share Language for Division Among Ultimate Contingent Beneficiaries
  • Form 36 Independent Trustee Distribution Provision
  • Form 37 “Administrative Trustee” Provisions of Delaware Situs Trusts
  • Form 38 Removal of Investment Advisors for Cause
  • Form 39 Indemnification Provision for Fiduciaries
  • Form 40 Plan of Successor Trustees for the Doe Gift Trust
  • Form 41 Resignation and Release of Trustee
  • Form 42 Exclusion of Withdrawal Rights over Gift Trust
  • Form 43 Notice of Withdrawal
  • Form 44 Grant of Withdrawal Rights over Gift Trust
  • Form 45 Exercise of Power of Appointment
  • Form 46 Assignment of Tangible Personal Property from John Doe to the John Doe Revocable Trust
  • Form 47 Nominee Agreement
  • Form 48 Net Gift Provision for Trust
  • Form 49 Election Pursuant to IRC §2632(c)(5)(a)
  • Form 50 [Secured] Promissory Note
  • Form 51 Promissory Note
  • Form 52 Attachment to Form 1041
  • Form 53 Voting Trust Agreement
  • Form 54 Voting Trust Certificate
  • Form 55 Voting Trust Assignment
  • Form 56 Voting Trust Joinder
  • Form 57 Certification of Trust
  • Form 58 Inflation Adjustment Provision
  • Form 59 Percentage Limit on Limited Power of Appointment 
  • Form 60 Distribution Provisions for Beneficiary with Drug Problems
  • Form 61 Trustee Distribution Guidelines
  • 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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