The Tools & Techniques of Estate Planning for Modern Families

L. Paul Hood and Stephan R. Leimberg

ISBN: 978-1-939829-14-6

Product #: 2890000

Format: Paperback, 8 ½” x 11”, 848 pages

Pub. Date: November 2013


About the Book


This new textbook discusses the estate planning issues that are unique to blended families. It moves from a basic estate planning overview to a discussion of the unique factors of blended families. It also includes tax issues, premarital and relationship formalization considerations, and lifetime estate planning options.

Table of Contents


Part 1: Introduction to Estate Planning for Modern Families

Chapter 1

Chapter 2

Chapter 3

Chapter 4

Chapter 5

Chapter 6

Modern Families

Overview of Estate Planning

Data Gathering and Analysis and Initial Client Interview

The Human Side of Estate Planning

Ethical and Business Considerations When Working with One or Both Partners in a Blended Family

Malpractice in Estate Planning

Part 2: Overview of Estate Planning Concepts and Considerations

Chapter 7

Chapter 8

Chapter 9

Chapter 10

Chapter 11

Chapter 12

Chapter 13

Chapter 14

Chapter 15

Modes of Property Ownership and Transfers

Wills

Powers of Appointment

Disclaimers

Selection of Fiduciaries and Estate Planning Advisors

Gifts in General

Trusts in General

Probate and Trust Administration

Non-Probate Property

Part 3: Taxes

Chapter 16

Chapter 17

Chapter 18

Chapter 19

Chapter 20

Chapter 21

Chapter 22

Chapter 23

Estate Tax

Death Tax Apportionment

Federal Gift Tax

Federal Generation-Skipping Transfer Tax

State Transfer Taxes

Issues Relating to the Income Taxation of Trusts and Estates

Issues in Income Shifting

Non-U.S. Persons in the Estate Plan

Part 4: Pre-Marital and Relationship Formalization Considerations

Chapter 24

Chapter 25

Marriage Contracts and Property Agreements in Blended Family Couples

Residential Issues, Children and Division of Living Expenses

Part 5: Planning for Disability and Death

Chapter 26

Chapter 27

Chapter 28

Durable Powers of Attorney

Advance Health Care Directives/Health Care Powers of Attorney

End-of-Life Issues in the Blended Family

Part 6: Lifetime Estate Planning Options for the Blended Family Partner

Chapter 29

Chapter 30

Chapter 31

Chapter 32

Chapter 33

Chapter 34

Chapter 35

Chapter 36

Chapter 37

Chapter 38

Chapter 39

Chapter 40

Buy-Sell Agreements and Family Business Issues

Estate Division Between Partners

Irrevocable Life Insurance Trusts

Planning with the Family Homes

Estate Freezing Techniques

Charitable Lead Trusts

Charitable Remainder Trusts

Family Limited Partnerships and LLCs

Planning with Retirement Plans and Individual Retirement Accounts

Valuation Planning

Intentionally Defective Grantor Trusts

Planning for Unmarried Partners

Part 7: Post-Death Issues

Chapter 41

Chapter 42

Fiduciary Elections and Powers

Common Post-Death Probate and Trust Litigation in Blended Family Situations

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