LREP > III. STATE &
LOCAL EP SITES
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 category
provides state-specific and local tax and EP information,
including state EP organizations and law firms. I hope that
you find this category of sites helpful.
A. State EP Sites;
B. Local EP Sites
A.
State-Specific EP Sites (generally
alphabetical)
1. General State EP Sites
Uniform Probate Code and Selected State
Probate Codes - LII (Cornell U.
Law)
Home Page -
Federation of Tax Administrators (state taxes with form
links)
State Inheritance Taxes - National Conference of State
Legislatures (including charts with states listed by region;
click "Public User" at initial page to access link) (Note:
This site may become more important due to the new tax act;
see IV. EP TOPICS > B. Basic EP) ( 12/6/2002)
"Repeal of the Federal Estate Tax Would Cost
State Governments Billions in Revenue"
- Elizabeth C. McNichol, Iris J. Lav and Daniel Tenny
(Center on Budget and Policy Priorities) (also with charts
of state tax laws in effect and revenues collected by the
"pick-up" tax) (9/2/2000)
2.
State-by-State EP Sites
A to C |
F to K |
M to N |
P to W
a.
Alaska:
Stephen E. Greer
(author of numerous helpful
articles on estate planning,
including "Alaska Enacts New Trust Law in 2003," "Alaska
Enacts Additional Estate Planning Legislation in 2000,"
"Obtaining a Full Stepped-Up Basis Under Alaska's New
Community Property System" (with David G. Shaftel (below)),
"The Alaska Dynasty Trust," and "The Delaware Tax Trap and
the Abolition of the Rule Against Perpetuities" )
(6/15/2002) ( 1/23/2005)
David G. Shaftel
(also author of numerous helpful
articles on estate planning,
including "Domestic Asset Protection Trusts: Key Issues and
Answers," "Alaska Adopts Update of Uniform Principal and
Income Act," "Alaska's Experience With Self-Settled
Discretionary Spendthrift Trusts," "Alaska Enacts Additional
Estate Planning Legislation," "Obtaining a Full Stepped-Up
Basis Under Alaska's New Community Property System," and
more)
 (1/23/2005)
Alaska Trust Company
(free Alaska Trust Act information and sample entity and
trust forms)
b. Arizona:
Goodman Law Firm (Phoenix)
(free Arizona Probate Kit and links)
c. California:
Estate Planning, Trust & Probate Law Section
- California Bar Association
AccessLaw®
(fee-based subscription to obtain extensive California
statutory and case law research access) (9/2/2000)
d. Colorado:
Trust and Estate Section - Colorado Bar Association
(comprehensive
"Internet Links") (
6/15/2002)
Joseph G. Hodges, Jr.
(good links to various estate planning sites, created by one
of the best webmasters in the tax and estate planning area)
(8/5/2001)
e. Florida: (Return
to Top of State-by-State Sites)
Real Property, Probate & Trust Law Section
- The Florida Bar (Library
(links) and now also
Probate & Trust Discussion Forum
(11/28/2002))
Florida Probate Rules Table of Contents
(1/17/2004)
Tax
Section - The Florida Bar
Florida Lawyers Support Services, Inc., (FLSSI)
(non-profit formed by the Florida Bar RPPTL Section;
probate/guardianship forms produced by the RPPTL Forms
Committee) (11/10/2001)
US Court Forms
("FREE Court Forms For All States" with registration,
including free access to Florida FLSSI probate and
guardianship forms)
(1/5/2002)
Elective Share -
Professor David Powell (Florida State U. Law) (free summary
and examples of Florida's statute under "Elective Share";
new access to
"Online Library," but subscription required) (
6/21/2001)
Planning Guide for the Florida Snowbird - Alan R. Lipman
(New York and Florida) (excellent "Snowbird Seminar" for
professionals)
Florida Estate Planning - Marc J. Soss (Becker &
Poliakoff, P.A. (Sarasota, FL)) (helpful articles on estate
planning, including several client-oriented articles) (10/9/2004) (duplicate listing
under V. EP LITERATURE > B. Articles > 2. Basic and Advanced
Estate Planning Articles)
Lowry Hill
(excellent articles and outlines by Laird Lile) (8/5/2001)
Department of Revenue
- State of Florida (free, helpful
"Law" research area, the portal to the Florida Tax Law
Library, which includes an explanation of Florida's
intangible tax (also explained in the "Snowbird Seminar"
above))
Jason E. Havens,
The Truth vs. the Myths about
Florida's Intangible Tax (February 18, 2003 (Beach
Walk Cafe)) (presentation viewable by clicking on presentation title)
Florida Law Online
(superb but unofficial free site for Florida legal research)
(6/26/2001) ( 6/8/2003)
University of Miami Law Library Resources
(excellent links to federal, Florida, and foreign legal
research sites) (6/26/2001)
Florida Statutes and Constitution
- On-line Sunshine (free) (9/30/2000) (
10/11/2003)
On-line Searches -
Division of Corporations (Florida Department of State) (free
searches of Florida filings) (9/30/2000)
Florida Corporations Forms (Profit and
NonProfit) - Division of
Corporations (Florida Department of State) ("...forms to
assist you in filing with the Division of Corporations")
(10/6/2002)
Licensee Search - Florida Department of Financial
Services
("names and addresses of licensees with at least one active
license in the state of Florida")
(10/10/2004)
FloridaSaveOurHomes.com (information about "Save Our
Homes" Amendment to Florida Constitution, which generally
"sets a 3% maximum limit on annual valuation increases of
homestead property for ad valorem tax purposes"; site
designed, maintained, and submitted by distinguished
colleague Richard S. Franklin, Esq. of Naples, FL)
(6/8/2003)
TitleTools - First
American Title Insurance Company (by Brian Smith) ("... a
collection of useful links for real estate title
professionals in Florida"; features links to Florida county
property appraisers, clerks, tax collectors, and others)
(6/26/2001) ( 12/6/2002)
Florida Property Appraisers
- Florida Department of Revenue (free searches of some
Florida appraisers' records) (
6/21/2001)
MyFloridaCounty.com
(access various Florida records including "... statewide
Clerk of Courts Official Records")
(9/15/2002) ( 10/12/2003)
Florida Internet Law Library
- Florida Exchange Intermediary, Inc. (explanations on
various tax topics and Florida estate planning, including
probate, homestead law, and wills and trusts in Florida)
(9/4/2000)
Florida Unclaimed Property
(free searches) (1/28/2001)
f. Georgia:
Georgia Bar Association
(Fiduciary Law and Taxation Sections) (
12/6/2002)
g. Hawaii:
Estate Planning & Probate in Hawaii
- Jon Thomas Hunter (Honolulu) (very good site)
h. Illinois: (Return to Top
of State-by-State Sites)
Trusts & Estates Section
- Illinois Bar Association
ProbateIllinois.com - Paul P.
Didzerekis ("designed to give ... latest practical and legal
information about administering and probating estates in
Illinois"; website underwritten by Attorney's Guaranty Trust
Company, Inc.)
(1/23/2005)
FamilyEstate Illinois
- Thomas Williams, founder (Chicago) (excellent Illinois and
general estate planning articles and resources)
i. Kansas:
Helpful Articles
- Bever, Dye et al. (Wichita) (
10/11/2003)
j. Kentucky:
Trusts and Estates Practice Group
- Greenbaum, Doll & MacDonald (Louisville) (
10/11/2003)
k. Massachusetts: (Return
to Top of State-by-State Sites)
Massachusetts Estate Planning Forum
- Feigenbaum & Uddo (Wayland) (very good)
Massachusetts Estate Planning Lawyers
("Find an Estate Planning Attorney," "Living Trusts,"
"Probate and Trust Administration," "Estate Planning
Basics," "Simple Wills," and "Advanced Estate Planning")
l. Michigan:
Michigan Bar Association
(Probate & Estate Planning Section)
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); see V. EP
LITERATURE) (
4/18/2004)
m. Minnesota:
Probate & Trust Law Section
- Minnesota Bar Association (
6/15/2002)
n. Nebraska:
On Line Forms (NE)
- Monen & Whitemore (Omaha, NE) (Nebraska corporate, tax,
and estate planning (worksheet) forms)
o. New Jersey:
Wills, Estates & Trusts Page
- New Jersey Law Network
Foresight (free New Jersey estate planning
and tax law newsletter) - DeMaio &
DeMaio (Matawan)
p. New York: (see also Alan R. Lipman's "Snowbird"
site under Florida)
Trusts & Estates Law Section
- New York State Bar Association (
12/6/2002)
q. North Carolina:
Mayer & Riser, PLLC
(Highlands) ("Estate Planning" area with publications and a
reproduction of the statutory NC will) (9/2/2000)
r. North Dakota:
"Estate Planning in North Dakota"
(series of articles) - North Dakota State U. Extension
Service
s. Pennsylvania: (Return
to Top of State-by-State Sites)
Pennsylvania Estate and Trust Cybrary - Daniel B. Evans
(Philadelphia) (excellent, including articles)
t. Rhode Island:
"Probate -- What Should I Know About It?"
- Rhode Island Bar Association Online (
12/6/2002)
u. Texas:
Texas
Probate Web Site - Barnes & Karisch (Austin, TX)
(superb, including forms)
Section of Real Estate, Probate & Trust Law
- Texas Bar Association (a couple of Texas probate articles)
v. Utah:
Utah Probate Solutions
- Mark J. Morrise
(1/5/2002) ( 10/11/2003)
w. Wisconsin:
Real Property, Probate & Trust Law Section
- Wisconsin Bar Association
B. Local
Organizations (Back to
Top of STATE-SPECIFIC &
LOCAL EP SITES)
National Association of Estate Planners and Councils (search
tool to find local councils listed) (
10/11/2003)
Trusts & Estates Section - Boston Bar Association
(section information including "Meeting Materials" presented
at meetings under "Previous Events," such as drafting for
the new tax act by Virginia Coleman (Ropes & Gray)
(9/4/2001), "Current Developments in Estate Planning" by
Thomas Peckham and Harry Lee (Bingham, Dana) (6/21/2001),
and administering complex trusts by Richard Dinsmore
(Scudder Investments) (4/3/2001)) (
9/29/2001)
Boston Estate Planning Council
Articles on Estate Planning - Estate Planning Council of
Cleveland (great selection of free articles: "Dynasty
Trusts: An Idea for Generations," "Charitable Gifts & Asset
Choice," "Reduce Taxes -- Not Benefits to Heirs -- with a
Generation-Skipping Trust," "Trustees Beware," "Designating
IRA Beneficiaries," "Personal Residence Trusts (Other than
Tax Savings)", "The Value of Survivorship Life," "Re-titling
of Assets for Estate Planning," "The Family Limited
Partnership," "Top 10 Estate Planning Mistakes," "The Power
of Gifting," and more) (
6/21/2001) |
