A Lawyer's Guide to Estate Planning: Fundamentals for the Legal Practitioner

A-B Trust adjusted gross estate amount annual exclusion annuity ARTICLE beneficiary bequest buy-sell agreement cash value Caution Chapter child client death taxes dece decedent decedent's death disclaimer discretion distribution donor election employee estate plan estate tax owed example executor exercise federal estate tax generation-skipping transfer tax gift tax exclusion husband included income and principal income tax basis insurance policy insurance proceeds inter vivos trust Internal Revenue Code investment limited Madisonville marital deduction ment owner paid payable payment percent Planning Pointer power of appointment premiums probate property passing Q-TIP qualify real estate receive result retirement plan Section Settlor's wife spendthrift trust spouse's Stockholder successor Trustee surviving spouse survivor tax purposes tax rate taxable estate term life insurance terminable interest testamentary tion Treas Trust Agreement trust estate trust property Trustee's unified credit universal life insurance valuation whole life insurance wife's