ESTATES AND TRUSTS
STOCKER ON DRAWING WILLS AND TRUSTS
Robert W . Sheehan ( Curtis , Mallet Prevost , Colt & Mosle LLP ) and Michael S . Schwartz ( Day Pitney LLP )
A mainstay for lawyers and estate planners for more than 50 years , this guide walks readers through key drafting strategies for estate planning and trust formation documents . Its chapters , authored by two accomplished practitioners with substantial U . S . Tax Court and succession planning experience , reveal best practices for developing airtight wills and estate planning vehicles that facilitate generational wealth .
Lawyers and estate planners will access hundreds of sample clauses they can reference when preparing client estate planning and trust documents . They will also learn practical tips for pinpointing client preferences and translating them into strong document language , balancing tax savings with income tax considerations , fiduciary selection and role considerations , drafting pitfalls , execution strategies , and contingency-related obstacles . In addition , the guide outlines planning strategies for mitigating potential estate , gift , and GST tax exposure .
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2 looseleaf volumes or digital , 1,260 pages , $ 527 , Item # 136476 , ISBN 978-1-4024-2512-7 , Updated annually or as needed
CONTENTS
VOLUME 1 1 Introductory Matters 2 Pre-Drafting Considerations and
Restrictions 3 Introductory Clauses 4 Legacies , Bequests , and Devises 5 Estate Tax and Planning for the
Applicable Credit Amount 6 The Marital Deduction 7 Generation-Skipping Transfer Tax 8 Charitable Bequests 9 Apportionment of Taxes , Debts , and
Expenses 10 Additional Considerations Regarding
Drafting Trusts 11 Fiduciaries and Administrative Powers
VOLUME 2 |
12 |
Other Administrative Clauses |
13 |
Execution of Wills and Trusts and |
Procedural Considerations |
14 |
Lifetime Irrevocable Trusts |
15 |
Other Estate Planning Documents |
16 |
Certain Ethical Considerations and |
Potential Claims Against Attorneys |
Appendices A Simple Will ( Without Trusts ) B Pour-Over Will C Complex Will ( With Trusts ) D Self-Proving Affidavits for Witnesses upon Execution of Will E Codicil F Model Disclosure Agreement for SCPA
Section 2307-a in New York G Revocable Trust H Qualified Personal Residence Trust
( QPRT ) I Grantor Retained Annuity Trust ( GRAT )
Provisions J Power of Attorney — New York Statutory
Short Form K New York Statutory Gifts Rider Authorization for Certain Gift Transactions
L Combined Health Care Proxy and
Medical Directive M Medical Directive ( No Health Care Proxy ) N Health Care Proxy ( No Medical Directive ) O New York State Department of Health ,
Health Care Proxy Instructions ,
P
Explanations , and Form The Medical Directive ( and Health Care Proxy ) Developed by Dr . Linda L . Emanuel and Dr . Ezekiel J . Emanuel Q The Halachic Living Will ( Including Proxy ) R New Jersey Proxy Directive — ( Durable Power of Attorney for Health Care ) Designation of Health Care Representative
S T U
New Jersey Combined Advance Directive for Health Care New Jersey Instruction Directive ( Without Proxy ) Connecticut Form Concerning Health Care and Withholding or Withdrawal of Life Support Systems V Connecticut Health Care
Instructions Form W Connecticut Appointment of Health Care
Representative Form X Florida Living Will Y Florida Designation of Health Care
Surrogate Z Illinois Declaration Regarding Health Care AA Illinois Statutory Short Form Power of
Attorney for Health Care BB California Advance Health Care Directive CC Georgia Advance Directive for
Health Care DD New York Appointment of Agent to Control Disposition of Remains
Table of Authorities Index
24 | Click on Book Image to Order !