LREP > V. EP LITERATURE
As mentioned on my Home Page, I
am very thankful and honored that Legal Research for Estate Planners
(LREP) has evolved to a
national resource on estate planning (with reviews provided
by many fellow practitioners) from its single page
beginning. To allow efficient research (see the
Helpful Tips
page), LREP is divided into
six (6) systematic categories, descending from more general
estate planning (EP) research information to more specific,
practical information on estate planning. This LREP category
includes links to EP articles (basic to advanced), EP and
tax publications, and other EP literature sources. I hope
that you find this category of sites helpful. For this
particular category, users should view STATE-SPECIFIC &
LOCAL EP SITES (for state-specific and other materials,
especially under "Local EP Sites") and SPECIFIC EP TOPICS (where "publications" generally
denotes specific topical articles, although numerous
articles appear under various specific subcategories).
Index:
A. Tax
& EP Publications;
B.
Articles; C. Tax Publishers;
D. Helpful EP Texts & Treatises
A. Tax & EP
Publications
1. Tax & EP Journals:
a. Links to Specific Tax and EP Journals:
FindLaw® Tax Law Journals
Estate Planning & Tax Law Journals - RIA (very helpful,
with free feature articles) (
6/15/2002)
Trusts & Estates Magazine
- Primedia (very helpful, free feature articles under "Table
of Contents"; on-line historical access to last
10 years of articles as of 1/2004 (see
ABA-PTL Heckerling Institute 2004 report #15) (7/4/2001)
( 1/17/2004)
REAL PROPERTY, PROBATE & TRUST (RPPT) JOURNAL
(excellent) or
Probate & Property (more practical and excellent) - ABA RPPT
Section
Florida Bar Journal (search feature provides access to
superb archived articles on estate planning (104 documents as of link
addition date), homestead (48 documents as of link addition
date), and more relevant topics)
(2/7/2003)
Recent Issues - Michigan Probate and Estate Planning
Journal (freely-accessible, excellent coverage, even for
practitioners in other jurisdictions; formerly a part of the
Institute for Continuing Legal Education (ICLE)) (
1/23/2005)
Seminar Materials - ICLE (full-text access to continuing
education program materials in various areas of law
including "Probate/Estate" and "Taxation")
 (5/22/2005)
[insert resources]
b. Other Tax and EP Publications:
Heckerling Institute on Estate Planning (University of Miami
School of Law) - ABA RPPT Section (excellent summaries of
Heckerling Institute)
(6/8/2003)
Wealth
Manager - Bloomberg.com
(free subscription to access very good articles on numerous
estate planning topics) (3/21/2004)
Journal of Financial Planning - Financial Planning
Association (official publication) (freely-searchable
archives back to fall 1979 issue with full-text articles) (3/21/2004)
Financial Planning - Thomson/West
(free access to limited archives back to 3/2001; some
helpful articles on estate planning, although mostly focused
on marketing) (3/21/2004)
[insert resources]2. Tax & EP Newsletters
(including free update services via e-mail):
a. Tax Newsletters:
Insights & Commentary - BNA Tax Management ("selected
comments by leading tax authorities on a variety of current
tax issues") (10/9/2004)
insert resources]
b. EP Newsletters:
ABA-PTL List Serve Archives
- ABA Real Property, Probate
& Trust Section or
ABA-PTL List Serve Archives - L-Soft International (both
archive portals, in case a server is down) (superb, free
discussion list on estate/tax planning and related topics, with
free searchable archives; used by many top tax and estate
planning practitioners; subscription options include
"Regular" or various "Digest" versions, discussed in
ABA-PTL posting on 3/16/2004 at
11:22 AM) ( 6/13/2004)
Archives of GIFT-PL@LISTSERV.IUPUI.EDU
- Non-Profit Gift Planners (connected to the
National Committee on Planned
Giving, based at IUPUI) (11/5/2000)
Leimberg Information Services, Inc. (LISI)
(excellent newsletters on various topics; main listing below
under "Tax Publishers") (11/10/2001)
Publications Archive - Hale & Dorr (Boston) (Trusts &
Estates and Taxation Bulletins; users may find most relevant
articles by searching keywords such as "estates" or "trusts"
in the Archive) (
6/21/2001)
Trusts and Estates Law Group - Warner, Norcross & Judd
(Grand Rapids, MI) (excellent site: "Legal Developments,"
"Estate Planning Techniques," "Newsletters/Articles,"
"Related Online Links," and other features)
GiftLaw Homepage (Crescendo Interactive,
Inc.) (subscription-fee newsletter
on charitable planning) (11/10/2001)
B.
Articles (see also EP TOPICS)
(Back to Top of
EP LITERATURE)
Index: 1. Basic Articles;
2.
Basic & Advanced Articles;
3. Advanced
Articles
1. Basic Estate Planning Articles:
a. Overview Articles:
"Wills: Why You Should Have One and the
Lawyer's Role in Its Preparation"
- ACTEC
(6/15/2002)
[insert resources]
b. Estate Planning Techniques:
Estate Planning Answers - ABA RPPT Law Section (superb
explanations on estate planning generally, tools and
techniques in estate planning, the probate process,
guidelines for individual executors and trustees, and the
lawyer's role in the process)
(6/15/2002)2. Basic and
Advanced Estate Planning Articles:
(Back to
Top
of Articles)
a. Sites with Extensive Articles:
FindLaw > Practice Areas > Probate, Trusts & Estates >
Wills, Trusts, and Estate Planning (numerous articles) (11/10/2001) (
10/9/2004)
Articles -
Villanova U. Law Tax Master
Legal Information - Oast & Hook (Portsmouth, VA) (some very
good articles on basic and more advanced estate planning, as
well as questionnaires and checklists for estate planning
practitioners)
(10/25/2003)
b. Other Sites with Articles:
Trusts and Estates - Internet Law Library (also links to
state probate codes)3. Advanced Estate
Planning Articles: (Back to
Top of Articles)
a. Introductory Advanced Articles:
General Client
Memorandum on Estate Planning Techniques - Havens &
Miller (Destin, FL) (general overview of estate planning
techniques from a potential client's perspective)
(4/25/2004) (main listing
under VI. EP PRACTICE TOOLS > B. EP and Tax Memoranda > 1. EP
and Tax Memoranda Sites)
Jerome M. Hesch (extremely useful articles listed under
"Related Links" of profile of another of my Miami LL.M.
professors; includes "Coordinating Income Tax Planning with
Estate Planning in an Uncertain Estate Tax World: Uses of
Installment Sales, Private Annuities and Self-Canceling
Installment Notes" presented at 36th Heckerling Institute
(2002), "Divorce: A Window for Estate Planning
Opportunities" (Tax Management Memorandum 2000),
"Beyond the Basic Freeze: Further Uses of Deferred Payment
Sales" presented at 34th Heckerling Institute (2000),
"Deferred Payment Sates to Grantor Trusts, GRATs and Net
Gifts" (Tax Management Estates, Gifts and Trusts Journal
1999), "Sale or Exchange of Business Assets: Economic
Performance, Contingent Liabilities and Nonrecourse
Liabilities" (Tax Management Real Estate Journal
1995), "Partnership Capital Interest for Services: What, How
Much and When" (Tax Management Real Estate Journal
1994), and more)
(6/5/2004)
Advanced Strategies to Save Federal Estate Tax (under
"Keys to Wealth") - National Network of Estate Planning
Attorneys (articles by subject: FLPs, split-dollar
insurance, "Generation Skipping and Dynasty Trusts," GRATs,
ILITs, "Private Annuities," QPRTs, and more)
b. Topical Advanced Articles:
Oshins &
Associates (Las Vegas, NV) (an advanced techniques page,
good links, and excellent articles including "Sale to a
Defective Trust: A Life Insurance Technique," "Defective
Trusts Offer Planning Opportunities," and "Sales to Grantor
Trusts: Exponential Leverage Using Multiple Installment
Sales" (all published in major estate planning
publications))
Articles & Publications: Private Wealth Services
- McGuire,
Woods et al. (Richmond, VA) (many helpful articles including
"Ten Estate Planning Techniques to Consider," "An
Introduction to Estate Planning," "Estate Freeze Techniques
and Freeze Related Issues," "Installment Sales to Grantor
Trusts," "Adequate Disclosure of Gifts, Checklists for
Returns and Appraisals," "Charitable Giving Alternatives,"
and the "Charitable Giving and Tax-Exempt Organizations
Handbook") (duplicate listing under IV. SPECIFIC EP
TOPICS, E. Basic and Advanced Estate Planning, 1. General
Sites) ( 5/22/2005)
Recent Articles -
Kove & Kosakow (Westport, CT) (excellent free articles on
FLPs, gifting, and general planning)
Articles by Gideon Rothschild - Moses & Singer (New
York) (excellent "Trusts and Estates and Wealth
Preservation" articles, including "Self-Settled Spendthrift
Trusts," "Creditor Protection for Life Insurance and
Annuities," and "Protecting Retirement Plans";
especially interesting article on "More Clients Should Use
Trusts" that was published in March 2004 issue of Trusts
& Estates magazine) (
10/9/2004)
Trusts & Estates Publications
- Carter, Ledyard & Milburn (New York) (excellent estate
planning attorneys and articles: estate expense allocation,
"Giving Property to Your Children," and more)
Article List - Professor Gerry Beyer (St. Mary's U. Law)
(excellent articles, including "Estate Planning for
Non-Human Family Members [Pets]," "Testators With
Communication Challenges," "Lottery Players and Winners:
Estate Planning for the Optimistic and the Lucky," "Estate
Planning For Spouses," "The Will Execution Ceremony," and
others) (9/2/2001)
Articles - Nelson & Levine (Miami) (excellent articles
on Florida homestead, asset protection, family limited
partnerships, planning for lottery winnings, and more) (3/21/2004) (main listing under
II. NATIONAL EP ORGANIZATIONS > B. Law & Business
Schools > 1. Law Schools)
c. Other Advanced Articles Sites:
Articles & Publications
- Ikard & Golden (Austin, TX) (assorted advanced tax and
estate planning articles, including some on community
property issues) ( 12/6/2002)
Advisory Board Analysis - BNA Tax Management (various
articles by leading tax authorities on a variety of issues) (10/9/2004) (duplicate listing
under VI. EP PRACTICE TOOLS > B. EP and Tax Memoranda)
C.
Tax Publishers (Back to
Top of EP LITERATURE)
Tax Materials -
Bureau of National Affairs (BNA)
Commerce Clearing House (CCH)
or CCH Federal
and State Tax Home Page
Research Institute of America (RIA)
(with subdivision Warren, Gorham & Lamont (WG&L)) (
6/21/2001)
Tax Analysts or
TaxLibrary.com
Wills and Estate Planning - Nolo Press (very good "Wills & Estate Planning Home Page")
Estate Planning -
Schumacher Publishing, Inc. (free, helpful feature articles under
"Professionals" from the following publications: ESTATE
PLANNING, TRUSTS & ESTATES, JOURNAL OF ASSET PROTECTION, and
PERSONAL FINANCIAL PLANNING; also a free estate tax
calculator and an estate tax news page; designer of "Estate
Planning Learning Center" for subscribers, all items of
which are available via the main estateplanning.com website
above) ( 5/15/2004)
Leimberg & Associates and Leimberg & LeClair
(estate planning materials)
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