Estate Planning

Effective estate planning requires an integration of three major elements: A solid understanding of federal and state tax law; careful planning for insurance proceeds, employee benefits, and charitable goals; and precise drafting of wills, trusts, and powers of attorney. For thorough, practical, and comprehensive coverage of these fields, Casner's Estate Planning is your guide to estate planning practice, from basic transfer tax laws and essential strategy to inter vivos gifts and post-mortem activities. You'll find all the expert analysis and guidance you'll need on ongoing developments and underlying law, including: The generation-skipping transfer tax-- Contractual wills-- Annual exclusion gifts-- Durable powers of attorney-- Majority and minority interests in closely held stock-- Special use valuation elections-- Valuation of interests held by the terminally ill-- Installment sales-- Sales of remainder interests-- Intrafamily transactions-- and many other specific details of estate planning practice, with advice on opportunities to escape or shift the tax burden in scores of typical and not-so-typical situations.Casner, A. James is the author of 'Estate Planning', published 1995 under ISBN 9780316131544 and ISBN 0316131547.