Your Will and Estate Plan: How to Protect Your Estate and Your Loved Ones

CONTENTS......Page 4
Developing Your Estate Plan......Page 8
The Designation of Your Beneficiaries......Page 18
Your Will......Page 27
Probate and How to Avoid It......Page 43
If You Die Without a Will......Page 47
The Making of Inter Vivos Gifts......Page 51
Reducing Estate and Gift Taxes......Page 61
The Generation-Skipping Transfer Tax......Page 77
Post-Mortem Strategies for Estate Planning......Page 81
The Uses of Trusts in Estate and Gift Planning......Page 88
Charitable Giving......Page 106
If You Have Disadvantaged Children......Page 111
Planning for Single People and Unmarried Couples......Page 116
Unique Planning Strategies: Discount Planning......Page 121
Corporate Owners’ Buy-Sell Agreements......Page 134
Government Entitlements: Medicaid and SSI Planning......Page 139
Retirement Plans: New Required Minimum Distribution Rules......Page 148
Planning for Elder Persons......Page 154
When Death Is Imminent......Page 159
Planning for a Married Couple......Page 166
The Effect of the Economic Growth and Tax Relief Reconciliation Act of 2001 on Estate and Gift Taxes......Page 176
Conclusion......Page 187
Forms......Page 188
Glossary......Page 224
Index......Page 233