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Synopsis
Practical Guide to Estate Planning provides a clean overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. This book is not lacking in detail, witnessed by its well-annotated collection of forms that will appeal to many experienced estate planners. The layout of this book reflects its emphasis on simplicity and clarity. It is divided into four major sections, the first of which provides a general view of the estate planning process.The second section of the 2008 Edition of Practical Guide to Estate Planning addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. The third section explores some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, including the use of private foundations and split-interest trusts. The last section contains a set of estate planning forms. Included are a pour-over will, a revocable trust, a minor's trust, a Crummey trust, a life insurance trust, a durable power of attorney, a health care proxy and an unannotated qualified personal residence trust (QPRT). The authors provide alternative drafting options as well as comprehensive annotations that can be used as quick references that explain why and how these devices operate.This reference, with its wealth of basic information as well as its impressive assortment of forms and supporting materials, offers something of interest for everyone. Its clarity and clean organization, augmented by well-constructed examples, practice tips, diagrams and charts, make it a work that will be useful to both the newcomer and the experienced practitioner in the field.The 2008 Edition covers the legislative, regulatory and judicial developments that are of most importance to estate planners, bringing you up to date in this constantly changing area. Highlights includecoverage of: ·Proposed regulations that would change the tax consequences of a sale of property in exchange for a private annuity; . Income tax "trap for the unwary" where a business (family-owned or not) owns life insurance on an employee (included in the Pension Protection Act of 2006); . Update on estate tax reporting requirements for sales to GST trusts; ·Explanation of the estate planning implications of the changing legal landscape for same-sex couples, including marriage in Massachusetts and quasi-marital protection in California, Hawaii, New Jersey and Vermont, as well as the most recent changes in New Hampshire and Oregon; . A new section on long-term care insurance; ·Substantial changes reflecting the Pension Protection Act of 2006, including new rules for donor-advised funds, supporting organizations, and private foundations; . Addition of a new section discussiong provisions under the Pension Protection Act of 2006 concerning non-spousal rollovers from quaified retirement plans; . Changes to income limits for eligibility to make contributions to a Roth IRA, which were indexed for inflation for the first time in 2007; ·Discussion of the provision of the Pension Protection Act of 2006 that allows for direct rollovers from a quailfied retirement plan to a Roth IRA beginning in 2008; and ·Companion CD-ROM of the forms both with and without the annotations.
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About the Author
Ray D. Madoff is a Professor at Boston College Law School specializing in the areas of trusts and estates and estate planning. Prior to entering teaching, Professor Madoff practiced law in New York and Boston. She received her B.A. with honors from Brown University and her J.D. and LL.M. in Taxation from New York University School of Law. Professor Madoff has been a frequent lecturer on issues of tax and estate planning and she is the author of numerous publications. Professor Madoff is an Academic Fellow of the American College of Trust and Estate Counsel and a member of the American Law Institute. Cornelia R. Tenney is an attorney in the estate planning and nonprofit groups at Hemenway and Barnes in Boston, Massachusetts. She received a B.A. with honors and an M.L.S. from the University of Wisconsin-Madison, an M.A. from the University of Pennsylvania, a J.D. magna cum laude from Harvard Law School, and an LL.M. in Taxation from Boston University. She served as a clerk to Justice Ruth Abrams at the Massachusetts Supreme Judicial Court. Her practice is focused on sophisticated estate planning, planning for business interests, and charitable organizations, and she has written and lectured frequently on these topics.Martin A. Hall has been with the law firm of Ropes & Gray, in Boston, Massachusetts, since 1986 and has been a partner since 1994. He is a member of the Private Client Group and Tax and Benefits Department. Martin graduated with an M.A. in law, first class honors (1981) from Cambridge University, England and earned a J.D., summa cum laude (1986) from Boston University School of Law. Martin is co-author with Carolyn M. Osteen, also of Ropes & Gray, of the Harvard Manual on Tax Aspects of Charitable Giving (8th ed. 1999). Martin is a Fellow of the American College of Trust and Estate Counsel, current Vice-Chair of the Estate and Gift Tax Committee of the Tax Section of the American Bar Association, and Chair of the Professional Advisors Committee to The Boston Foundation.
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Practical Guide to Estate Planning
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