The Tools & Techniques of Trust Planning

Michael Sneeringer, and Jonathan Gopman

ISBN: 978-1-945424-12-0

Format: Paperback, 8 ½" x 11 ", 432 pages

Pub. Date: January 2017


About the Book


In contrast to academic trust publications that focus on the ramifications of various trust terms and deep case law analysis, this new resource provides a refreshing alternative in the form of a succinctly written collection of chapters on trending topics in trust planning.

Notably relevant to the new estate tax laws which re-define how trusts can be used in estate planning, The Tools & Techniques of Trust Planning provides:

  • Accurate information written from a distinctly practical standpoint
  • Detailed coverage of Asset Protection Trusts
  • An important focus on popular topics that today's advisors and attorneys face such as:
    • special needs trusts for disabled individuals
    • marital by pass trusts
    • trusts that are useful in a divorce situation
And, as with all the resources in the highly acclaimed Leimberg Library, every area covered in this book is accompanied by the tools, techniques, practice tips, and examples you can use to help your clients successfully navigate the complex course of trust planning and confidently meet their needs.

Table of Contents


Chapter 1

Chapter 2

Chapter 3

Chapter 4

Chapter 5

Chapter 6

Chapter 7

Chapter 8

Chapter 9

Chapter 10

Chapter 11

Chapter 12

Chapter 13

Chapter 14

Chapter 15

Chapter 16

Chapter 17

Chapter 18

Chapter 19

Chapter 20

Chapter 21

Chapter 22

Appendix A

Appendix B

Appendix C

Appendix D

Trusts: What are They and Why Do We Use Them?

Trust Protectors

Marital and By-Pass Trusts

Community Property Trusts

2503(b) and 2503(c) Trusts

Irrevocable Life Insurance Trusts

Trusts and Divorce

Revocable Living Trusts

Inter Vivos QTIP Trusts

Special Needs Trusts

Holding Subchapter S Stock in Trust (and Estates) Subchapter J Meets Subchapter S

Grantor Retained Interest Trusts

Charitable Trusts

Intentionally Defective Trusts

Qualified Personal Residence Trusts

Domestic Asset Protection Trusts

Offshore Asset Protection Trusts

Federal Tax Issues with Asset Protection Trusts

Returns, Compliance and Best Practices for Asset Protection Trusts

Power of Appointment Support Trusts (POAST)

Trusts for Unique Assets and Difficult Situations

Trust Amendments

Income Tax Tables

Transfer Tax Tables

Required Minimum Distribution (RMD) Tables

One Year Term Rates

Instructor Materials



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