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

SKU: 000000000010015608


  • 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


David A. Handler is a partner in the Trusts and Estates Practice Group of Kirkland & Ellis LLP. David is a fellow of the American College of Trust and Estate Counsel (ACTEC), a member of the NAEPC Estate Planning Hall of Fame as an Accredited Estate Planner (Distinguished), and a member of the professional advisory committees of several non-profit organizations, including the Chicago Community Trust, The Art Institute of Chicago, The Goodman Theatre and WTTW11/98.7WFMT (Chicago public broadcasting stations).

He is among a handful of trusts & estates attorneys listed in the top tier in Chambers USA: America's Leading Lawyers for Business in the Wealth Management category, is listed in The Best Lawyers in America and is recognized as an "Illinois Super Lawyer" by Super Lawyers m agazine. The October 2011 edition of Leading Lawyers Magazine lists David as one of the "Top Ten Trust, Will & Estate" lawyers in Illinois, as well as a "Top 100 Consumer" lawyer in Illinois.

He is a member of the Tax Management Estates, Gifts and Trusts Advisory Board, and an Editorial Advisory Board Member of Trusts & Estates Magazine for which he currently writes the monthly "Tax Update" column. David is a co-author of a book on estate planning, Drafting the Estate Plan: Law and Forms. He has authored many articles that have appeared in prominent estate planning and taxation journals, magazines and newsletters, including Lawyer's Weekly, Trusts & Estates Magazine, Estate Planning Magazine, Journal of Taxation, Tax Management Estates, Gifts and Trusts Journal. He is regularly interviewed for trade and news periodicals, including The Wall Street Journal, The New York Times, Lawyer's Weekly, Registered Representative, Financial Advisor, Worth and Bloomberg Wealth Manager magazines.

David is a frequent lecturer at professional education seminars. David concentrates his practice on trust and estate planning and administration, representing owners of closely-held businesses, principals of private equity/venture capital/LBO funds, executives and families of significant wealth, and establishing and administering private foundations, public charities and other tax-exempt entities. David is a graduate of Northwestern University School of Law and received a B.S. Degree in Finance with highest honors from the University of Illinois College of Commerce.

Deborah V. Dunn is a partner at Ahrens DeAngeli Law Group LLP, in Boise, Idaho. She is a 1995 summa cum laude graduate of Brigham Young University's J. Reuben Clark Law School. Ms. Dunn is a member of the Chicago Estate Planning Council. She concentrates her practice in trust and estate planning and administration for large families of significant wealth, including innovative tax planning incorporating life insurance products.

Ms. Dunn has published several articles in Trusts & Estates Magazine, Estate Planning Magazine, Journal of Taxation, Tax Management Estates, Gifts and Trust Journal, and RIA's Estate Planner's Alert. She is the coauthor of the chapter titled “Asset Freeze and Valuation Reduction Techniques” in Estate Planning for Illinois Attorneys: The Basics and Beyond, published in 2001. Ms. Dunn is admitted to practice in the states of Illinois and Hawaii.

Available formats
Request a Demonstration
Already a Customer?