| O. The Estate Planning Problem
001 The Need for Estate Planning O02 Estate Settlement Costs O03 FEgh Cost of Dying - Assumes Probate O04 I-ligh Cost of Dying - Assumes No Probatc O05 High Cost of Dying - $2,000,000 Estate (Graph) O06 The Federal Estate Tax O07 Valuation of Estate Assets O08 Estate Tax Worksheet - Single or Survivor Death O09 Estate Tax Worksheet - First and Survivor Death O10 Estates of Fwnous People O11 Estates of Famous People (Graph) |
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| P. Basic Estate Planning
P01 Basic Steps in the Estate Planning Process P02 Meet the Estate Planning Team P03 How Often Should Legal Documents Be Reviewed? P04 Items to Discuss Before Meeting With An Attomey P05 Duties of an Executor P06 Durable Power of Attomey P07 Living Will - Directive to Physicians - Natural Death Act P08 Advantages of a Will P09 Types of Wills and Trusts P10 State Drawn 'Vill" - Conunon Law States P11 State Drawn 'Vill" - Conimunity Property States P12 Avoiding Probate P13 Holding Title P14 Joint Tenancy P15 Should One Hold Appreciated Assets in Community Property or Joint Tenancy? P16 Community Property vs. Joint Tenancy (Graph) P17 Lifetime Gifts P18 Annual Exclusion Gifts P19 Section 2503(c) Trusts for Minors P20 UniforTn Gifts to NEnors Act P21 Uniforrn Transfers to NEnors Act P22 Special Needs Trusts P23 Revocable Living Trust P24 Funding Your Revocable Living Trust P25 Various Estate Planning Arrangements - Summary of Benefits |
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| Q. Life Insurance and Estate Taxation
Q01 How Are Death Taxes Paid? Q02 Taxation of Life Insurance Proceeds Q03 Irrevocable Life Insurance Trust (Single) Q04 Irrevocable Life Insurance Trust Diagram (Single) Q05 Iffevocable Life Insurance Trust (Married) Q06 AB Trust and hrevocable Insurance Tnist Diagram (Maffied) Q09 Gifts of Life Insurance Policies Q10 Adult Children's Insurance Trust |
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| R. Advanced Estate Planning
R01 Death Tax Reduction R02 Marital Deduction R03 AB Credit Shelter Trust R04 AB Credit Shelter Trugt Diagram R05 ABC Credit Shelter And QTIP Trusts R06 ABC Credit Shelter/QTIP Tma Diagram R07 Lifetime QTIP Trust R08 Credit Shelter Trust vs. Simple Will R09 Life Insurance and the Unified Credit R10 Exhausting the Unified Credit Today R11 Qualified Family-Owned Business Exclusion R12 Special Use Valuation - IRC Section 2032A R13 Deferring Payment of Federal Estate Taxes (Sections 6161 and 6166) R14 Powers of Appointment R15 Disclaimers R16 Generation Skipping Transfer Tax R17 Potential Combined Tax Disaster - Child As Beneficiary R18 Potential Combined Tax Di@r - Child As Beneficiary (Graph) R19 Potential Combined Tax Disaster - Grandchild As Beneficiary R20 Potential Combined Tax Disaster - Grandchild As Beneficiazy (Graph) R21 Effects of Sldpping a Generation R22 Generation-Skipping Transfers and QTTP Trusts R23 Transfers to Noncitizen Spouses |
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| S. Estate Freezing Techniques
S01 Estate Freezing Generally S02 Family General Partnerships S03 Family Limited Partnerships S04 allotlment Sales S05 Private Annuities S06 Corporate Recapitahzation S07 Joint Purchase of Assets S08 Gift of Remainder Interests in Trust (GRIT) S09 Grantor Retained Annuity Trust (GRAT) S10 Grantor Retained Unitrust (GRUT) S11 Personal Residence GRIT |
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