LEADER 05260nam 22006974a 450 001 9910819202003321 005 20200520144314.0 010 $a1-280-36472-6 010 $a9786610364725 010 $a0-471-43806-5 035 $a(CKB)111004366687588 035 $a(EBL)117534 035 $a(OCoLC)48138516 035 $a(SSID)ssj0000184727 035 $a(PQKBManifestationID)11177974 035 $a(PQKBTitleCode)TC0000184727 035 $a(PQKBWorkID)10201561 035 $a(PQKB)11405509 035 $a(MiAaPQ)EBC117534 035 $a(Au-PeEL)EBL117534 035 $a(CaPaEBR)ebr10001736 035 $a(CaONFJC)MIL36472 035 $a(EXLCZ)99111004366687588 100 $a20000818d2001 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aJ.K. Lasser pro estate and business succession planning $ea legal guide to wealth transfer /$fRussell J. Fishkind and Robert C. Kautz 205 $a1st ed. 210 $aNew York $cWiley$dc2001 215 $a1 online resource (383 p.) 225 1 $aThe J.K. Lasser pro series 225 1 $aThe Wiley financial advisor series 300 $aIncludes index. 311 $a0-471-39680-X 327 $aEstate & Business Succession Planning; Contents; Acknowledgments; Introduction; Chapter 1 The Heart of the Estate Plan; Redefining Priorities; What Is Estate Planning?; What Is Business Succession Planning?; Fact Gathering; Designing and Implementing the Plan; The Team of Advisers; Capturing the Heart of the Plan; Chapter 2 Your Last Will and Testament; Twenty Factors to Consider in Preparing a Last Will and Testament; Assembling the Team; Change of Life Circumstances; Creating the Structure of Your Last Will and Testament; Executing the Will; Choosing Fiduciaries 327 $aTestamentary Age-Terminating Trusts for Minor ChildrenBequests to Friends and Grandchildren; Passing of Real Estate; Personal Property Memorandum; Disinheriting a Spouse and/or Family Members; Children from Prior Marriages; Who Will Take Care of Your Pets?; Funeral and Burial Arrangements; Letter to One's Executor; Chapter 3 Power of Attorney; Durable Power of Attorney; Springing Durable Power of Attorney; Limited Power of Attorney; Power of Attorney and Gifting; Selecting an Attorney-in-Fact; Possible Abuses; Chapter 4 Advance Directive for Health Care-Your Living Will 327 $aIgnoring Right-to-Die OrdersInstruction Directives or Living Wills; Proxy Directives; Appointing a Health-Care Agent; Formalities; Conclusion; Chapter 5 Utilization of the Exemption Equivalent and Annual Exclusion; Exemption Equivalent Defined; Applicable Credit and Exemption Equivalent During One's Lifetime (Inter Vivos); Applicable Credit and Exemption Equivalent upon Death; Estate Equalization; Annual Exclusion; Gifting for Education and Health Care; Choosing the Appropriate Assets to Gift; Conclusion; Chapter 6 Spousal Planning; Outright Transfer 327 $aQualified Terminable Interest Property (QTIP) TrustEstate Trust; Qualified Domestic Trust (QDOT); Power of Appointment Trust; Conclusion; Chapter 7 Irrevocable Life Insurance Trusts; Factors to Consider Before Creating an Irrevocable Life Insurance Trust; The Three-Year Look-Back; Incidents of Ownership; Crummey Notices; Hanging Powers; Administration of the Life Insurance Trust; Second-to-Die (Survivorship) Life Insurance Trust; Provisions to Include in the Life Insurance Trust; Irrevocable Trust versus Beneficiaries Owning the Life Insurance Policy; Conclusion 327 $aChapter 8 Generation-Skipping Transfer TaxDirect Skips; Taxable Terminations; Taxable Distributions; Predeceased Ancestor Exception; Annual and Lifetime Exclusions from GST Tax; Computation of GST Tax Liability; Effective Use of the Lifetime Generation-Skipping Transfer Tax Exemption; Practical Considerations; Chapter 9 Transferring Wealth to Minors; Introduction; Uniform Gifts to Minors Act Account; Trust Created Under Code Section 2503(c); Trust Created Under Code Section 2503(b) (Mandatory Income Trust); Crummey Trust; Conclusion 327 $aChapter 10 Integrating Retirement Planning with Estate Planning 330 $aWritten by two attorneys who specialize in estate planning, this book clarifies all the issues involved in planning an estate and transferring wealth. It offers comprehensive estate planning guidelines, including creating a will, designating power of attorney, trusts, and life insurance, and includes up-to-date estate and inheritance tax information. 410 0$aJ.K. Lasser pro series. 410 0$aWiley financial advisor series. 517 3 $aEstate and business succession planning 606 $aEstate planning$zUnited States 606 $aFamily-owned business enterprises$xSuccession$zUnited States 615 0$aEstate planning 615 0$aFamily-owned business enterprises$xSuccession 676 $a346.7305/2 700 $aFishkind$b Russell J$01648742 701 $aKautz$b Robert C$01648743 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910819202003321 996 $aJ.K. Lasser pro estate and business succession planning$93997106 997 $aUNINA