Estate Planning: Principles & Problems

Estate Planning: Principles & Problems

ISBN: 9780735568136
Publisher: Aspen Publishers
Edition: 2
Publication Date: 2008-03-13
Number of pages: 496
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<p> Using a case-study and problems approach, <b>Estate Planning: Principles and Problems, Second Edition</b>, introduces students to the principles of estate planning - progressing from fundamental to complex issues - and then encourages application of those principles by asking students to analyze short problems and exercises using real life client situations. This comprehensive and straightforward Coursebook Series paperback includes a CD containing a broad assortment of common and necessary forms employed in an estate planning practice that can be used to provide students with the drafting experience they will need as practicing attorneys. </p> <p> <b>This hands-on coursebook is organized for maximum effect:</b> </p> <ul> <li> fundamental issues are discussed first, then the authors move on to more complex issues, <b>providing the student with the building blocks necessary to master the topics</b> </li> <li> each chapter begins with an <b>overview of topics covered</b>, followed by a more <b>detailed discussion</b> of legal doctrines and principles </li> <li> <b>case studies and exercises emphasize problems and solutions that arise in the actual estate planning process</b> </li> <li> <b>exercises</b> and <b>case studies</b> explore a <b>broad variety of issues</b> and allow flexibility in teaching </li> <li> <b>adaptable organization</b> presents a <b>life-cycle progression</b> reflecting the changing needs of clients from youth through old age, and modest wealth to significant wealth </li> <li> <b>an electronic forms supplement in CD</b> effectively supports a <b>drafting</b> component to the course, essential to master the techniques </li> <li> coverage of <b>federal tax issues</b> is provided for those who wish to teach it, but the topic <b>can be taught or omitted</b> at the instructor's discretion </li> <li> a <b>bibliography at the end of each chapter</b> provides extensive reference sources </li> </ul> <p> <b>Completely revamped with a new cover and a new title that better reflects its scholarly nature and comprehensive scope, the Second Edition offers further refinements:</b> </p> <ul> <li> <b>updated text</b> to reflect developments in particular subject matters such as the <b>Health Insurance Portability and Accountability Act of 1996, Circular 230 opinion letters, Rule Against Perpetuities, same-gender relationships, asset protection</b> and <b>Medicaid planning</b> </li> <li> revised forms to reflect changes in the law since the First Edition </li> <li> <b>Chapter 16 has been expanded into two chapters:</b> one providing a comprehensive overview of the wealth transfer tax and planning techniques, and the other dealing with probate administration and preparation of the federal estate tax return </li> <li> now includes <b>full texts of crucial cases and rulings</b>, as well as <b> teachable cases, </b>such as: <ul> <li> <i>People v. Berge</i> (attorney conflict of interest ethical discipline case) </li> <li> <i>In Re Marriage of Guinn</i> (marital property division case) </li> <li> <i>Estate of Maria Cristofani</i> (Crummey trusts) </li> <li> Revenue Ruling 2004-64 (defective grantor trusts) </li> <li> Revenue Ruling 95-58 (settlor's power to choose trustees) </li> <li> <i>Audrey J. Walton</i> (zeroed-out GRATs) </li> <li> Revenue Ruling 93-12 and Technical <i>Advice Memorandum 9436005</i> (minority interest discounts) </li> <li> Revenue Ruling 66-167 (waiver of personal representative fees) </li> <li> Revenue Ruling 2006-26 (QTIP IRA trusts) </li> </ul> </li> </ul> <p> Give your students the best preparation possible for the issues they will face in estate planning. <b>Estate Planning: Principles and Problems, Second Edition</b> , provides the opportunity for students not only to analyze realistic case studies but to experience the hands-on preparation of the appropriate forms and documents. </p> <p> </p> <p> </p> <p> </p> <p> </p> <p> </p> <p> </p> <p> </p>

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