- Advising the Elderly or Disabled Client
2nd Edition, Frolik & Brown. Includes information on Medicare, Medicaid, and private insurance; medical decision-making and right-to-die issues; retirement and disability income planning; acute, chronic or changing medical conditions such as AIDS, Alzheimer's, strokes and mental illness. There is a chapter on evaluated residences and special accommodations for the disabled or elderly client. Includes official forms, model documents, detailed real-world examples, checklists for interviewing and planning, and a quick-reference glossary of technical terms, concepts, and acronyms.
- Asset Protection: Legal Planning, Strategies and Forms
Spero. Covers intra-family transfers; asset protection relevant to partnerships, protective trusts, estate planning trusts and annuities, corporations, LLCs, pension plans, foreign trusts, and Medicaid trusts.
- Estate Planning and Wealth Preservation: Strategies and Solutions
Henkel. Useful for estate planning, business succession planning, taxation, and trust law, covering specialized, high-end estate planning techniques.
- Estate Planning for Farms & Other Family-Owned Businesses
Bellati & Barton. A comprehensive guide to the IRS Code sections that provide estate tax relief for farms and other qualified family-owned businesses.
- Estate Planning Law and Taxation
4th Edition, Westfall & Mair. A guide to tax consequences of estate planning decisions. Includes income, gift, estate, and generation-skipping tax management.
- Federal Estate and Gift Taxation
7th Edition, Stephens, Maxfield, Lind, Calfe & Smith. Widely regarded as the classic treatise on estate and gift taxation. This volume features citations to significant rulings, legislative and regulatory background material and important judicial decisions and includes hypothetical applications of difficult and complex statutes and code sections.
- Federal Income Taxation of Estates and Trusts
3rd Edition, Zaritsky, Lane & Danforth. Includes income tax rules for trusts, estates, beneficiaries and grantors, features numerous practical examples and provides authoritative coverage of such topics as tax liability for simple and complex trusts, tax on accumulation distributions, trusts treated as separate taxable entities, foreign trusts and trusts owning S corporation stock, estates under probate, charitable trusts (including charitable remainder trusts and charitable lead trusts), in-kind distributions and more.
- Federal Tax Valuation
Bogdanski. Concise and comprehensive answers to all important estate planning questions concerning valuations.
- Federal Taxation of Trusts, Grantors and Beneficiaries
3rd Edition, Peschel & Spurgeon. This treatise covers all types of trusts, including GRATS, GRUTS, QPRTS, defective or intentional grantor trusts, S corporation trusts, foreign trusts, charitable trusts, marital deduction trusts, and trusts for minors.
- Generation-Skipping Transfer Tax
2nd Edition, Harrington, Plaine & Zaritsky. Generation-Skipping Transfer Tax reveals strategies on how to reduce or eliminate the tax an heir might have to pay on an estate. This volume closely examines all options associated with GST.
- Irrevocable Trusts: Analysis with Forms
Esperti. Expert guidance with practical tools for the creation and management of irrevocable trusts, includes forms and checklists.
- Personal Financial Planning Handbook: With Forms and Checklists
2nd Edition, Pond. Every financial planning situation is addressed, including: equity investments, tax planning, retirement planning, insurance planning, risk management, and estate planning. Special client circumstances such as college funding, divorce, and adoption are taken into consideration.
- Post Mortem Tax Planning
Kasner, Strauss & Strauss. Outlines the planning and preparation that should take place to efficiently and effectively thwart post mortem tax consequences and preserve estate assets
- Representing the Elderly or Disabled Client: Forms and Checklists with Commentary
Begley, Jr. & Hook. Covers Medicaid planning, estate planning, estate administration, guardianship, health insurance advocacy and trusts.
- Retirement Planning: Tax and Financial Strategies
2nd Edition, Streng & Davis. Provides comprehensive, integrated coverage of all the fundamental questions regarding tax planning for retirement.
- Structuring Buy-Sell Agreements: Analysis with Forms
2nd Edition, Zaritsky, Aghdami & Mancini. Buy-sell agreements of all types are included: redemption agreements, cross-purchase agreements and combination agreements. Covers tax and non-tax advantages and disadvantages of each type of agreement and see how these agreements are used.
- Structuring Estate Freezes: Analysis with Forms
2nd Edition, Zaritsky & Leimberg. Contains hundreds of completed examples, highlighting legal areas and specific transactions that require special handling. More than a dozen forms used in estate freezing and wealth transmission techniques are included.
- Tax Planning for Family Wealth Transfers During Life: Analysis With Forms
3rd Edition, Zaritsky. Topics include reversionary trusts, grantor retained annuity trusts, split purchase of a residence, corporate and partnership freezes, gifts to minors, gifts under a durable power of attorney and more. Discussions include: saving for a child's education, caring for elderly parents with pre-tax dollars, transferring the growth of a business to children without surrendering control, gift-giving without consequences, and handling highly appreciated stocks and bonds.
- Tax Planning for Family Wealth Transfers At Death: Analysis With Forms
Zaritsky. A discussion and analysis of the special income, estate and generation-skipping transfer tax issues and strategies concerning the transmission of an individual’s or family’s assets at death. Includes in-depth guidance on:
Planning and drafting wills and revocable trusts to implement marital deduction and generation-skipping transfer tax planning
Determining when and how best to use portability of a deceased spouse's unused exemption amount
Structuring the most appropriate forms of joint property ownership to leverage the many benefits of common ownership
Contains over 300 sample wills.
- Tax Planning for Highly Compensated Individuals
3rd Edition, Madden. Covers stock options, insurance trusts, deferred compensation, fringe benefit packages, alternative minimum tax, 401(k) and IRA plans, charitable gifts, lifetime gifts, irrevocable lifetime trusts, and many other financial tools, strategies and alternative compensation techniques helpful to highly compensated clients.
- Tax Planning with Life Insurance: Analysis with Forms
2nd Edition, Zaritsky & Leimberg. Includes answers to questions concerning: income tax rules; accounting issues involving life insurance; income tax definition of life insurance; using life insurance in both revocable and irrevocable trusts; creative uses of life insurance for charitable giving; and corporate and partnership uses of life insurance.
- U.S. International Estate Planning
Spielman. This treatise provides in-depth analysis and guidance on U.S. income and wealth transfer taxes affecting cross-border planning, addressing the tax and non-tax property transfer concerns associated with U.S. and foreign clients with U.S. ties.