California Estate and Gift Tax Planning Forms and Practice Manual

9781574000450

1574000454

This manual addresses a multitude of real client issues & provides the appropriate guidance, from the most basic will drafting techniques to the most complex estate planning strategies. The authors expertly guide you through the correct use of various clauses & give you an in-depth analysis of the estate tax consequences. Their insightful commentary provides a thorough discussion & analysis of sophisticated strategies & many key areas of estate planning, including explanations of The California Probate Code, the Unified Gift & Transfer Tax System, Generation-Skipping Transfer Tax, a Guide to Selecting Personal Representatives, Trustees & Guardians, Formula Clauses for the Estate Tax Marital Deduction, Q DOTS, Power of Appointment, Types of Joint Ownership, Disclaimers & Uses of Various Types of Irrevocable Trusts. This book gives you instant access to clauses for a multitude of client situations. From preparing simple wills to complex wills & trusts, you will find clauses both in the book & on the companion CD-ROM. You can use the sample clauses to create or enhance your own library of wills & trusts.