LREP > IV. SPECIFIC
EP TOPICS > B. Basic EP
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, 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
subcategory of EP TOPICS features basic estate planning
topics from glossaries to fundamental estate planning
articles. I hope that you find this category of sites
helpful.
1. Glossaries and Other
General Sites
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) (duplicate listing, with main listing under V.
EP LITERATURE, B. Articles, 1. Basic Estate Planning
Articles; main ABA RPPT site listing under II. NATIONAL EP
SITES)
Introduction to Estate and Gift Taxes -
Internal Revenue Service (IRS) (Publication 950) (see main
link under A. Forms of VI. EP PRACTICE TOOLS) (
6/16/2002)
Estate Planning - Prudential® (glossary and other basic
information) (
6/15/2002)
2. Fundamental Estate Planning Articles
a. General EP Resources
 (1/23/2005)
Chapter 16 ("Estate Planning") - FAMILY LEGAL GUIDE (ABA
layperson's legal guide/book)
(1/23/2005)
Chapters 1 through 12 - GUIDE TO WILLS AND ESTATES (ABA
layperson's legal guide/book on estate planning, covering
chapters on non-probate transfers, wills, trusts, revocable
or "living" trusts, tax planning, "Choosing the Executor or
Trustee," disability planning, and other estate planning
topics; also available in print in major bookstores and via
the ABA's
bookstore)
(1/23/2005)
b. Tax Act of 2001 Articles and Resources (6/23/2001)
"Florida or Bust" (Forbes Magazine (3/15/04) > Money &
Investing) - Ashlea Ebeling
(5/22/2005)
"Gift, Estate and GST Tax Reductions and
Repeal under the New Tax Act" and "Basis Rules under New Tax
Act Following Repeal of Estate Tax"
- Cleveland, Waters & Bass (Concord, NH) (includes numerous
other publications on estate planning as well)
(6/16/2002)
Articles and Papers -
American College (Bryn Mawr, PA) (articles on EGGTRA and
also its impact on life insurance planning)
(7/5/2002) ( 10/11/2003)
Memos of Interest -
Hoffman, Sabban & Watenmaker, PC (Los Angeles) ("2001 Tax
Act: Letter to Clients" and "Estate Planning under the 2001
Tax Act")
Miller, Monson & Peshel (San Diego) ("Estate, Gift &
Generation Skipping Tax Changes Found in House Resolution
Bill No. 1836 "Economic Growth and Tax Relief Reconciliation
Act of 2001") ( 10/11/2003)
How Will the New Tax Laws Affect You?
- Aspen Publishers, Inc. ("Expert Analysis of The Economic
Growth and Tax Relief Reconciliation Act of 2001" via
several Alerts) (
11/10/2001)
Estate Planning after 2001 Tax Relief
Reconciliation Act (LawEasy.com)
- Martin M. Shenkman, CPA, MBA, JD (8/13/2001 presentation)
(1/5/2002)
c. EP Practice (9/4/2000)
Practice Management and Technology (under
"Professional Articles and Resources") - Pennsylvania Estate
and Trust Cybrary (Daniel B. Evans) (under STATE-SPECIFIC
SITES (under PA))
Don't Let Emotion Block Estate Planning
- Ann Perry (TheStreet.com Senior Writer)
(6/5/2004)
Estate Planning for Turbulent Times
- LawEasy.com
(1/5/2002)
How to Prevent Common Estate Planning
Mistakes (LawEasy.com)
- Martin M. Shenkman, CPA, MBA, JD (3/13/2000 presentation)
(1/5/2002)
"Avoiding Estate Planning Malpractice"
- CPA Journal On-line (identifies ten trouble spots in
estate planning: overlooked bypass or credit shelter trust,
limiting surviving spouse to MESH (ascertainable) standard,
not coordinating probate and non-probate assets, mandatory
QTIP trust income, "boilerplate" provisions, life insurance
proceeds (the ILIT alternative), gifts of future interests,
funding testamentary trusts, dangerous control of gift
assets, and GST issues for "wealthy" clients) (8/26/2000)
d. Mathematics of EP (9/4/2000)
"Timing of Transfers: The Future Value
Fallacy in Estate Tax Planning" -
Daniel B. Evans (Philadelphia) (Mr. Evans' general listing
is under State-Specific Sites under Pennsylvania; the same
principles of this article are illustrated by one of my
Miami professors, Professor Jeffrey Pennell (Emory U. Law),
in his BNA Tax Management Portfolio® (EG&T series #843) on
the marital deduction (IRC section 2056))
e. Gifts (9/4/2000)
Tax Rules for Gifts - Tax Guide for Investors (Fairmark
Press) (other excellent "Tax Guides" on the Roth IRA,
custodial accounts for minors, capital gains, and others)
"Gifts to Minors" -
Pillsbury, Madison & Sutro (San Francisco) (June 1997)
f. EP and Life Insurance (9/4/2000) (see also IV.
SPECIFIC EP TOPICS > I. Insurance Planning (10/9/2004)
"Evaluating Insurance Policies"
- Mark J. Welch (last updated 2/24/1999)
g. Joint Tenancy (9/4/2000)
"Joint Tenancy"
- Michael Patiky Miller (Weinberg, Ziff & Miller (Palo Alto,
CA)) (last updated 1998) (9/4/2000)
|
