Research Guides: Estate Planning Guide: Books & Treatises

Estates

Advising the Elderly (Westlaw) Advising the Elderly Client offers a thorough survey of the legal issues faced by the elderly.
Elder Law and Financial Strategies: Planning for Later Life (Lexis) Elder Law and Financial Strategies is a comprehensive, multi-disciplinary guide to this demanding area of practice. It goes far beyond Medicaid planning to offer guidance on questions involving housing options, guardianship, property and health care management, abuse and financial exploitation of the elderly, as well estate planning and retirement planning. 2011NOTE: This Pub has been retired by the publisher.
Estate, Gift, Trust, and Fiduciary Tax Returns: Planning and Preparation (Westlaw) Estate, Gift, Trust, and Fiduciary Tax Returns: Planning and Preparation concisely and completely covers issues faced in the preparation and filing of estate tax returns.
Estate Planning for Farmers & Ranchers (Westlaw) Estate Planning for Farmers and Ranchers addresses the unique estate planning challenges faced by farm and ranch families.
Estates, Gifts and Trusts Portfolios (Bloomberg Law) Written by the leading estate tax practitioners, provides in-depth analysis and unparalleled guidance enabling you to determine the most effective strategies to maximize your clients’ control and minimize taxes and estate management costs.
Family Estate Planning Guide (Westlaw) Provides expert answers to all your clients' estate planning questions, with treatment of such issues as marital deduction planning, charitable lead and remainder trusts, insurance planning, estate and gift tax, generation-skipping transfer tax, annual exclusion planning, and will provisions.
Family Estate Planning Guide (Westlaw) Provides expert answers to all your clients' estate planning questions, with treatment of such issues as marital deduction planning, charitable lead and remainder trusts, insurance planning, estate and gift tax, generation-skipping transfer tax, annual exclusion planning, and will provisions.
Federal Estate and Gift Taxation in a Nutshell (West Academic) Expert commentary summarizes the law and offers critical perspectives on the estate, gift, and generation-skipping transfer taxes, including lifetime and testamentary transfers, joint-and-survivor tenancies, life insurance, annuities, and powers of appointment; inclusion and valuation; exemptions and exclusions; deductions; and tax liabilities. Additional chapters cover basic tax and estate planning concepts, reform proposals, and fundamental alternatives to the current transfer tax system.
Federal Income, Gift and Estate Taxation (Lexis) This comprehensive treatise on federal taxation combines the highest level of tax scholarship with a practical approach.Federal Income, Gift and Estate Taxation covers a wide variety of federal tax issues relating to: individuals; corporations; partnerships; estate and gift transactions; pensions; debtors and creditors; foreign transactions; and charities. This resource also includes Rates Tables and Checklists of Deductions.First published in 1942.
Federal Taxation of Income, Estates and Gifts (Westlaw) Federal Taxation of Income, Estates, and Gifts, by Boris I Bittker and Lawrence Lokken, is a treatise on Federal law governing taxation of individuals and entities.
Handling Federal Estate and Gift Taxes Revised 6th (Westlaw) Handling Federal Estate and Gift Taxes, Revised 6th simplifies the complexities of the federal estate and gift tax, providing crystal clear analysis of the law, practice and procedures.
How to Save Time & Taxes Handling Estates (Lexis) How to Save Time & Taxes Handling Estates is a comprehensive guide to the federal estate tax return, including: * Schedule-by-schedule guide to preparing Federal Form 706 (Estate Tax Return), including completely filled-in forms and all the information needed for completion of the return in the most tax-saving manner* Generation-Skipping Transfer Tax and Excess Retirement Accumulations Tax * How to take full advantage of tax elections, pre- and post-mortem planning techniques in order to produce optimum tax savings* Examples and practice tips are found throughout the text to aid in making computations and in planning * How to handle the audit and appeals process, as well as payments, collections and refunds * Filing the Decedent's Form 709 (Gift Tax Return) * Appendix reproduces estate and gift tax sections of the Internal Revenue Code, valuation tables and forms First published in 1966.
How to Save Time & Taxes Preparing Fiduciary Income Tax Returns (Lexis) How to Save Time & Taxes Preparing Fiduciary Income Tax Returns provides comprehensive coverage of the federal income taxation of trusts and estates, with an item-by-item, line-by-line preparation guide to Federal Form 1041. Provides the background necessary for effective tax planning. * Taxable status of trusts and estates, filing requirements, income and deductions * Tax treatment of beneficiaries, including distributable net income (DNI), distributions in kind, and income in respect of a decedent (IRD) * Decedent's final return * Grantor trust rules * Alternative minimum tax as it applies to trusts, estates and beneficiaries* Examples and planning notes that highlight useful techniques and warn against pitfalls * Summary of each state's fiduciary income tax rules First published in 1969.
International Estate Planning (Lexis) esigned for estate planning specialists and financial planners, International Estate Planning covers U.S. legal issues affecting estates, such as taxation, conflict of laws, community property and asset protection trusts. This publication also provides analysis of selected countries chosen for their importance as potential sites for establishment of trusts or other investment vehicles (e.g., Bermuda and Liechtenstein), and as possible residences for U.S. nationals for business purposes.
Introduction to Estate Planning in a Nutshell (West Academic) This Nutshell presents an introduction to estate planning. Subjects covered include the transfer of property at death at will under the intestate law, survivor interests, community property, and "simple" wills. Addresses insurance, estates arising from status, Social Security, pensions, workers' compensation, and veterans benefits. Discusses charitable trusts, the rule in Shelley's case, the Doctrine of Worthier Title, the Rule Against Perpetuities, and the Rule Against Accumulations. Also addresses fiduciary administration and federal estate and gift taxes.
Koren: Estate, Tax & Personal Financial Planning (Westlaw) A multivolume set that covers the laws of wills, trusts, and the various taxes that affect lifetime and testamentary transfers and the income of estates and trusts, along with other areas that will impact upon your creation of a comprehensive estate plan. It takes into consideration laws involving securities, corporations, partnerships, proprietorships, real estate, patents, personal property, oil and gas, as well as laws affecting disability and marital rights.
Modern Estate Planning (Lexis) Modern Estate Planning is the only work to fully integrate estate, gift and income taxation into a unified transactional approach to estate and financial planning. All key estate planning topics are covered, including issues that may arise after 2009 (pursuant to the Economic Growth and Tax Relief Reconciliation Act of 2001). Coverage includes:* Estate and gift taxation/general principles* Transfers and interests subject to estate and gift taxation* Estate and gift tax deductions, exclusions and credits* Generation-skipping transfer taxation* Special valuation provisions* Basic principles of income taxation of trusts and estates* Income taxation of non-grantor trusts and estates* Income taxation planning issues* Grantor trusts* Future estate planning issues* Client focused planning* Valuation techniques and drafting considerations* Forms and clauses, tax returns, state taxation* Practice and procedure.
Planning an Estate: A Guidebook of Principles and Techniques (Westlaw) Planning an Estate: A Guidebook of Principles and Techniques provides tools and techniques for solving frequently encountered problems regarding estate planning. With this guidebook, get clear information regarding: The advantages, disadvantages, and tax ramifications of estate planning alternatives; Marital deductions; QTIPS; Second tax deductions Minor children; Lifetime transfers; Probate avoidance; The handling of business interests.
Planning for Large Estates (Lexis) Planning for Large Estates includes analysis of the latest legal trends, planning notes, illustrative examples, practice forms, and tax-saving techniques you need to handle large estates.
RIA Estate Planning Collection (Westlaw) RIA Estate Planning Collection includes planning tips and recommendations from experts, including sample client letters, questionnaires, wills and clauses, checklists, and summaries of all current state transfer tax laws.
Tax, Estate & Financial Planning for the Elderly (Lexis) Topics covered include: * Health (Medicare, Medicaid, advance health care directives, long-term care, nursing homes) * Financial (income, estate and gift taxes, pensions, financial planning, estate planning, property management) * Government Benefits (Social Security, SSI, veterans' benefits) * Personal (housing, elder abuse, guardianship) * Every chapter begins with common client questions, followed by comprehensive legal analysis, including detailed planning notes, examples, and practical advice.
U. of Miami Law Center's Philip E. Heckerling Institute on Estate Planning (Lexis) Each year the most prominent authorities in the field come together at the Heckerling Institute on Estate Planning to discuss and analyze the most important developments in the areas of estate planning and estate, gift, and income taxation. In its forty-first year in 2007, the Heckerling Institute is widely regarded as the premier estate planning program in the country. This publication provides cutting edge articles based on lectures delivered at the Heckerling Institute.
Valuation Handbook (Lexis) Valuation Handbook features: Coverage of the full range of asset classes stocks, bonds, artwork, real estate, intellectual property and closely-held businesses, to name just a few illustrated with in-depth examples that lead the reader step-by-step through their valuation; How to calculate a minority discount or control premium when selling an interest in a closely-held company; Expert analysis of such issues as selecting expert appraisers and resolving valuation disputes; Complete coverage of statutory and case law covering all areas of valuation, including disputes with the IRS over estate tax valuation; Copious practice tips that alert the reader to areas of complexity and suggest strategies for avoiding valuation audits.

Trusts

Bogert's The Law of Trusts and Trustees (Westlaw) This title covers the entire field of modern trust uses and illustrates how to plan an estate as well as various uses of trusts in personal estate planning and in business and commercial arrangements.
Changing the Situs of a Trust (Lexis) Changing the Situs of a Trust includes suggested clauses for both inter vivos and testamentary instruments and examines court reactions to a petition for change when the trust instrument does not specifically provide for one. In addition, You'll find the full text of every state statute regarding situs changes, as well as an analysis of the key provisions of leading states and the Uniform Probate Code, the Uniform Trust Code, and the revision of the Uniform Partnership Act (including provisions governing applicable LLPs).
Fundamentals of Special Needs Trusts (Lexis) This source is an introduction to Special Needs Trusts and provides the reader with an understanding of the laws, issues and practices involving SNTs. Although the source's coverage is comprehensive, it is designed as a starting point for attorneys and other professionals who want to work with special needs beneficiaries.
Irrevocable Trusts (Westlaw) Irrevocable Trusts provides a comprehensive review of the types of trusts used for estate planning, the income tax implications of irrevocable trusts, involvement with the IRS, and the calculation of assets being transferred by the trustee. The author answers the two questions most commonly encountered when drafting a trust for the purposes of income and asset shifting: who can be a trustee and how will the transferred assets be valued.
Revocable Trusts 5th (Westlaw) This multivolume guide provides everything you need to analyze, draft, present, and execute a contemporary living trust in any of its many forms. It includes a comprehensive survey of estate planning trusts, income tax implications of estate planning trusts, and asset calculations for trust transfers.
Trust Administration and Taxation (Lexis) Topics covered include:* Revocable living trusts* Charitable remainder trusts* Pension and profit-sharing trusts* Trustees' responsibilities* Beneficiary rights to principal and income distributions* Rights of creditors* Periodic and final accountings* State and federal taxation of trusts and beneficiaries.
Trust Department Administration and Operations (Lexis) The most up-to-date management tool for the trust professional, Trust Department Administration and Operations is a procedural manual, training guide and idea source. Filled with techniques proven successful in Mr. Whitney's 20 years in the trust business.Covers every aspect of setting up a trust department, day-to-day administration,asset management, operations, marketing, and internal management.* Acceptance and administration of virtually every type of trust* Personal and corporate trust business* Concepts of investment, tax and property management* Cost accounting and profitability* Trust compensation* With organizational charts, checklists and examples.

Wills

Page on Wills (Lexis) Features an examination of topics such as the History of the Law of Wills and Testaments, the Elements of the Will. Alteration and Spoliation. Probate and Contest, construction and much, much more.
Will Contests (Westlaw) Will Contests focuses on the practical elements of contesting wills, providing substantive law and theory as well as practical techniques in bringing or defending against a will contest.
Wills (Westlaw) Wills provides easy access to a complete set of wills for all your estate planning needs, from exordium to attestation.
Wills and Trusts in a Nutshell (West Academic) The sixth edition of this book updates laws affecting intestate succession, wills, guardianships, and trusts. It introduces wills and trust terminology to the lay audience and summarizes the law included in the Uniform Probate Code, Uniform Trust Code, Uniform Principal and Income Act, Uniform Guardianship and Protective Proceedings Act, Uniform Prudent Investor Act, and the Restatement of Trusts. To illustrate legal issues this book utilizes problems arising from celebrity peccadilloes and well-known deaths, such as those of Abraham Lincoln, Elvis Presley, Michael Jackson, Prince, and the mother/daughter team of Debbie Reynolds and Carrie Fisher. The book can be adopted to supplement a traditional wills and trusts class or as the sole text for a seminar. With clarified language, the book is also accessible to the general public interested in learning more about this complex topic.

Uniform Laws and Restatements

Restatement of the Law - Trusts (Westlaw) American Law Institute's Restatement of the common law of trusts, involves a fiduciary relationship of trustee and beneficiary in relation to property.
Uniform Laws Annotated (Westlaw) See the section on Estate, Probate & Related Laws.
Uniform Probate Code and Uniform Trust Code in a Nutshell (West Academic) Authoritative coverage provides detailed explanations of the provisions, definitions, and concepts of the Uniform Probate Code (UPC) and the Uniform Trust Code (UTC). UPC topics covered include probate jurisdiction of the courts; intestate succession involving wills and donative transfers; and probate of wills and administration. UTC topics include creation, validity, modification, and termination of trust; discretionary and revocable trusts; creditor's claims and spendthrift trusts; duties, powers, and liability of trustees; and rights of persons dealing with trustees.

Ohio Resources

Anderson's Ohio Probate Practice and Procedure (Lexis) This set remains the most thorough and useful authority on Ohio probate law, practice, and procedure Volume One consists of comprehensive, annotated text discussing every aspect of probate procedure in chronological order detailing every move the practitioner will need to follow in Outlines of Procedure. Volume Two includes new and revised Standard Probate Forms and Estate Tax Forms.Also included is a complete set of forms on topics not covered by standard forms.
Merrick-Rippner Probate Law--Baldwin's Ohio Practice (Westlaw) This treatise analyzes issues arising from the administration of an estate from beginning to end. It also covers all other matters falling within the jurisdiction of the probate court in Ohio, such as adoption, guardianship, and juvenile law. Checklists, timetables, forms, and other practice aids help you streamline work and avoid missing deadlines.
Ohio Elder Law--Baldwin's Ohio Handbook (Westlaw) Ohio Elder Law provides practical information and guidance on how to comply with Ohio's statutes and regulations in the area of elder law and related practice areas, including probate law, health care law, estate planning, financial concerns, and tax law. Forms, checklists, and sample documents are provided.
Ohio Forms & Transactions (Westlaw) Covers: Corporations; Partnerships and Other Business Organizations; Employment; Personal Property Transactions; Real Property Transactions; General Forms; Nonprofit Organizations; Estate Planning; Law Office Management
Ohio Forms Legal & Business (Westlaw) This database contains the full text of Ohio Forms Legal and Business, Ohio Forms Legal and Business is a 13-volume set of text and forms. It contains legal and business forms most commonly used in Ohio, arranged under topics that conform to traditional Ohio classification of legal subjects, and cross-referenced to Am Jur 2d, ALR 3d-5th, ALR Federal, Am Jur Trials, Am Jur Proof of Facts, and Am Jur Legal Forms.
Ohio Probate (Lexis) Ohio Probate provides practical guidance regarding the various procedures involved in the Ohio probate process. The text includes analysis, tools such as forms and checklists to be used at various stages of the process, as well as citations to authorities.