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Estate Planning Library

Estate Planning Library

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    Research Institute of America

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WEPNT
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Designed for professionals who plan and administer estates, the Estate Planning Library without WG&L Treatises is the only online estate tax product that consolidates all aspects of estate planning and administration from plan development to administration and settlement of the final estate. The Library includes full text of supporting primary law documents as well as federal and state tax forms online. The Library allows you to:

  • Answer all federal estate, gift, generation-skipping, and trust income tax questions
  • Develop estate plans and strategies to minimize taxes, maximize wealth, and control and manage assets in today's changing marketplace
  • Draft will and trust documents
  • Fill out tax returns and other compliance forms
  • Check tax rates, bond valuation tables, IRS code and regulations
  • Understand both lifetime and postmortem strategies
  • Use checklists to guide you through the planning process
  • Review analysis backed by citations to authority
  • Learn how to handle an IRS estate tax return audit
  • Discover how to plan, establish and administer customized trust documents
  • Follow step-by-step instructions for finalizing an estate after death

List of Content (Click any title to expand the list)
Estate Planning Analysis

  • Chapter 41,000 Income Tax Considerations: Kiddie Tax, Charitable Deductions, Gifts and Inheritances, Basis, Redemption to Pay Death Taxes, Insurance, Annuities, Etc.
    • 41,101 Charitable Contributions Deduction.
    • 41,201 Qualified Donee Charitable Organizations.
    • 41,301 Contribution Must Be a Charitable Gift.
    • 41,400.25 Charity's Disclosure Requirement for Quid Pro Quo Contributions.
    • 41,401 Contributions of Property to a Charitable, Etc., Organization.
    • 41,501 Contribution of Partial Interests in Property.
    • 41,616 Pooled Income Funds
    • 41,693 Partial interests not in trust.
    • 41,801 Limitations on Individual's Charitable Deduction.
    • 41,851 “50% Charity” Defined.
    • 41,951 When Charitable Contribution Is Deducted.
    • 42,001 Proving Right to Charitable Contribution Deduction.
    • 42,101 Gifts and Bequests.
    • 42,151 Basis of Property Acquired by Gift or Transfer in Trust.
    • 42,201 Basis of Property Acquired from a Decedent.
    • 42,301 What is Property Acquired from a Decedent under the Basis Determination Rules.
    • 42,351 Holding Period of Gifts and Inheritances.
    • 42,401 Redemption of Stock to Pay Death Taxes and Estate Expenses.
    • 42,451 Income from Jointly Owned Property.
    • 42,501 Taxation of Life Insurance Proceeds.
    • 42,545 Accelerated Death Benefits and Viatical Settlements.
    • 42,551 Life Insurance Contract Defined.
    • 42,651 Contracts that Don't Qualify As Life Insurance Contracts.
    • 42,661 Life Insurance Contract Defined—Contracts Issued Before '85.
    • 42,671 Split-Dollar Life Insurance Arrangements.
    • 42,701 Taxation of Annuity Income and Lifetime Payments under Life Insurance and Endowment Contracts.
    • 42,751 Taxation of Amounts Not Received as an Annuity.
    • 42,801 Taxation of Amounts Received as an Annuity.
    • 42,901 Taxation of Combined Life Insurance and Annuity Contracts.
    • 42,907 Gain or Loss on Annuity Contracts Received in Exchange for Property Other than Money—Proposed Regs.
    • 42,911 Taxation of Private Annuities (Annuities Not Purchased from an Insurance Company).
    • 42,951 Dispositions of Life Insurance, Endowment and Annuity Contracts.
    • 42,971 Distributions From Qualified Tuition Programs.
    • 42,981 Coverdell Education Savings Accounts
  • Chapter 43,000 Estate Tax
    • 43,051 How the Estate Tax Works.
    • 43,081 Election to Not Apply the Estate Tax and Step-up Basis Rules to Deaths in 2010.
    • 43,101 Property in Which Decedent Had an Interest at His Death.
    • 43,201 Transfers during Decedent's Lifetime may be Subject to Estate Tax.
    • 43,251 Lifetime Gifts Within Three Years of Death—“Three-Year Rule.”
    • 43,271 Retaining Income From (or Use of) Property for Life.
    • 43,351 Transfers Taking Effect at Death.
    • 43,401 Power to Revoke or Change Disposition.
    • 43,451 Jointly Held Property.
    • 43,501 Community Property.
    • 43,551 Qualified Terminable Interest Property.
    • 43,601 Property Subject to a Power of Appointment.
    • 43,651 How Post-Oct. 21, '42 Powers of Appointment are Taxed.
    • 43,701 How Pre-Oct. 22, '42 Powers of Appointment are Taxed.
    • 43,751 Life Insurance Includible in Gross Estate.
    • 43,841 Life Insurance Trusts.
    • 43,851 Annuities and Pensions.
    • 43,871 Pre-2004 Deduction for Qualified Family-Owned Business Interests (QFOBI).
    • 43,891 Recapture of Estate Tax Benefit of Pre-2004 Qualified Family-Owned Business Interest (QFOBI) Deduction.
    • 43,895 Qualified Conservation Easement Exclusion
    • 43,901 Alternate Valuation. Election to Value Estate Six Months After Death.
    • 44,001 Special Use Valuation—Election to Value Farm or Closely Held Business Real Property Based on Actual Use.
    • 44,101 Recapture of Estate Tax Attributable to Special Use Valuation.
    • 44,151 Deductible Expenses, Claims, Debts, and Losses.
    • 44,301 Deduction for Charitable Bequests.
    • 44,501 Marital Deduction Allowed for Property Passing to the Surviving Spouse.
    • 44,551 Marital Deduction Where Surviving Spouse is Not a U.S. Citizen—Qualified Domestic Trusts (QDOTs).
    • 44,601 Terminable Interest Rule.
    • 44,801 Amount of the Marital Deduction.
    • 44,891 Deduction of State Inheritance, Legacy, Succession and Estate Taxes.
    • 44,901 Estate Tax Computation and Rates.
    • 44,951 Estate Tax Adjustments Involving Interests Previously Valued Under the Chapter 14 Rules.
    • 45,051 Estate Tax on Qualified Domestic Trusts (QDOTs).
    • 45,101 Unified Credit Against Estate Tax.
    • 45,151 State Death Tax Credit Available to Estates of Decedents Dying Before 2005.
    • 45,201 Credit for Tax on Prior Transfers.
    • 45,301 Foreign Death Tax Credit.
    • 45,351 Credit for Gift Tax on Pre-Jan. 28, '92 Transfers to which the Chapter 14 Rules Applied.
    • 45,401 Credit for Gift Tax Paid on Pre-'77 Transfers by Decedent.
    • 45,501 Nonresident Aliens' Estates.
    • 45,551 Transfer Tax on Gifts and Bequests from Expatriates
    • 45,601 United Kingdom Estate and Gift Tax Treaty.
    • 45,651 France Estate and Gift Tax Treaty.
    • 45,701 Other Estate Tax Treaties.
  • Chapter 46,000 The Generation-Skipping Transfer Tax
    • 46,031 Generation-Skipping Transfer (GST) Tax.
    • 46,091 Exemption from Generation-Skipping Transfer (GST) Tax.
    • 46,161 Computation and Payment of Generation-Skipping Transfer Tax.
    • 46,201 Generation-Skipping Transfer Tax Returns.
  • Chapter 47,000 The Gift Tax
    • 47,051 How the Gift Tax Works.
    • 47,071 Determining Amount of Taxable Gift.
    • 47,091 Net Gifts—Payment of Gift Tax by Donee.
    • 47,101 Spreading Gifts to Minimize Gift Tax.
    • 47,151 Taxable Transfers.
    • 47,301 Transfers Between Spouses to Settle Marital Rights.
    • 47,321 Transfers to Children and Other Dependents.
    • 47,341 Family Partnerships.
    • 47,351 Below-Market Gift Loans.
    • 47,451 Pre-June 7, '84 Below-Market Family Loans.
    • 47,461 Indirect Gifts.
    • 47,501 Disclaimers.
    • 47,551 Transfers By and To Corporations, or Among Shareholders.
    • 47,571 Court-Ordered Transfers.
    • 47,581 Compromises and Settlements.
    • 47,591 Tax-Exempt Bonds, Other Property and Property Interests as Gifts.
    • 47,601 Life Insurance.
    • 47,611 Property Owned Jointly or in Common. Community Property.
    • 47,651 Gifts in Trust.
    • 47,701 Powers of Appointment.
    • 47,751 Transfers to Political Organizations.
    • 47,801 Gift Tax on “Estate Freeze” Transfers (Chapter 14 Rules).
    • 47,811 Transfers of Interests in a Corporation or Partnership to a Member of the Transferor's Family Where the Transferor Retains an Interest.
    • 47,901 Transfers of Interests in Trusts to a Member of the Transferor's Family Where the Transferor Retains an Interest.
    • 47,951 Effect of Buy-Sell Agreements and Options on Transfer Tax Value of Property Under the Chapter 14 Rules.
    • 48,101 Gifts by Nonresident Aliens and Residents of U.S. Possessions.
    • 48,151 Treaties with Foreign Countries.
    • 48,201 Annual Exclusion from Taxable Gifts.
    • 48,211 Present and Future Interests.
    • 48,241 Exclusion for Gifts to Minors.
    • 48,271 Certain Transfers for Medical and Tuition Expenses.
    • 48,281 Waivers of Surviving Spouses' Rights under Qualified Retirement Plans.
    • 48,291 Treatment of Loans of Qualified Works of Art.
    • 48,301 Charitable and Other Deductible Gifts.
    • 48,401 Marital Deduction for Gifts Between Husband and Wife.
    • 48,431 Marital Deduction for Gift of Life Estate Plus Power of Appointment.
    • 48,451 Marital Deduction for Gift of Life Estate.
    • 48,501 Gift Splitting by Married Persons.
    • 48,551 Gift Tax Computation and Unified Credit.
    • 48,651 Gift Tax Returns.
  • Chapter 80,000 Income Taxation of Estates
    • 80,051 Income Taxation of Estates.
    • 80,081 3.8% Medicare contribution tax on undistributed net investment income of estates
    • 80,101 Gross Income of Estates.
    • 80,151 Distributions by Estate of Property in Kind—Election to Recognize Gain or Loss.
    • 80,201 Estate's Deductions and Credits.
    • 80,251 Charitable Contribution Deduction (Including Amounts Set Aside for Charity).
    • 80,301 Estate's Deduction for Distributions to Beneficiaries.
    • 80,351 The Maximum Deductible as Distribution by a Decedent's Estate.
    • 80,401 Income Taxable to Estate Beneficiaries.
    • 80,451 Deductions and Credits of Estate Beneficiaries; Transfer of Unused Deductions on Termination.
    • 80,461 Requirement That Beneficiary Treat Items Consistent With Estate's Treatment.
    • 80,471 Income in Respect of a Decedent.
    • 80,551 Deductions and Credits in Respect of a Decedent.
    • 80,601 Requirements for Filing Estate's Federal Income Tax and Related Returns and Paying Tax.
    • 80,631 Estate's Estimated Income Tax Payments.
  • Chapter 81,000 Decedent's Returns
    • 81,051 The Decedent's Final Income Tax Return Can Involve Many New and Unfamiliar Problems.
    • 81,201 The Decedent's Federal Gift Tax Returns.
  • Chapter 82,000 Valuation
    • 82,051 Valuation of Property.
    • 82,101 Valuation of Real Property.
    • 82,201 Valuation of Stock.
    • 82,261 Valuation of Closely-Held Corporation Stock.
    • 82,401 Valuing Stock or Other Business Interests Subject to Buy-Sell or Restrictive Agreements.
    • 82,451 Valuation of Bonds, Notes and Mortgages.
    • 82,501 Valuation of Business Interests and Goodwill.
    • 82,531 Valuation of Life Insurance, Annuities, and Trust Interests.
    • 82,631 Valuation of Miscellaneous Properties.
  • Chapter 83,000 Estate Tax Returns
    • 83,051 Requirements for Filing Federal Estate Tax and Related Returns.
    • 83,201 Estate Tax Deferral Election on Closely Held Businesses.
    • 83,301 Acceleration of Estate Tax Installment Payments.
  • Chapter 84,000 Trust Administration and Income Taxation
    • 84,031 Duties, Responsibilities, and Liabilities of Trustees.
    • 85,001 Income Taxation of Trusts.
    • 85,041 3.8% Medicare contribution tax on undistributed net investment income of trusts
    • 85,051 Pre–Aug. 6, '97 Tax on Built-In, “Includible” Gain from Property Sold Within Two Years of Receipt from Living Transferor—Sec. 644 Tax.
    • 85,101 Gross Income of Trusts.
    • 85,121 Distributions by Trust of Property in Kind—Election to Recognize Gain or Loss.
    • 85,151 Deductions and Credits of Trusts.
    • 85,201 Charitable Deduction of Complex Trusts.
    • 85,251 Trust's Deduction for Distributions to Beneficiaries.
    • 85,301 The Maximum Deductible as Distribution by a Simple Trust.
    • 85,351 The Maximum Deductible as Distribution by a Complex Trust.
    • 85,401 Income Taxable to Trust Beneficiaries.
    • 85,431 Deductions and Credits of Trust Beneficiaries; Transfer of Unused Deductions on Termination.
    • 85,451 Beneficiaries of Charitable Remainder Trust (CRTs).
    • 85,461 Requirement That Beneficiary Treat Items Consistent With Trust's Treatment.
    • 85,501 Throwback Rules for Foreign Trusts and Pre–Aug 6, '97 Years of Domestic Trusts.
    • 85,551 Computation of Beneficiary's Tax Under Throwback Rules.
    • 85,601 What Are Trusts For Tax Purposes.
    • 85,651 Requirement that Trust Satisfy Both State Law and Tax Law.
    • 85,661 Multiple Trusts.
    • 85,671 Taxing Trust Income to Grantor or Other “Owner”.
    • 85,691 Grantor as Owner of Family Trust.
    • 85,701 Grantor as Owner of a Trust That He May Revoke.
    • 85,751 Grantor as Owner of a Trust From Which He May Derive Income Benefits.
    • 85,791 Reversionary Trusts.
    • 85,811 Pre-Mar. 2, '86 Short-Term Trusts.
    • 85,821 Grantor as Owner of a Trust Where Beneficial Enjoyment Is Under His Control.
    • 85,841 Grantor as Owner of a Trust Where Administrative Control is Exercisable For Grantor's Benefit.
    • 85,851 Person Other Than Grantor as Owner of Trust.
    • 85,861 U.S. Transferor Taxed as Owner of Foreign Trust With U.S. Beneficiary.
    • 85,871 Taxation of Electing Small Business Trusts
    • 85,875 Eligibility to be an S Corporation.
    • 85,901 Pre–Aug. 5, '97 Tax on Transfers to Avoid Income Tax.
    • 86,501 Requirements for Filing Trust's Federal Income Tax and Related Returns and Paying Tax.
    • 86,536 Trust's Estimated Income Tax Payments.
  • Chapter 87,000 Tax Practice and Procedure
    • 87,025 Sunset of Most Economic Growth and Tax Relief Reconciliation Act of 2001 Provisions Postponed Until After 2012.
    • 87,027 Sunset Provisions in the Jobs and Growth Tax Relief Reconciliation Act of 2003.
    • 87,031 Internal Revenue Service Procedures in Tax Examinations.
    • 87,081 Deficiencies, Underpayments, and Additional Assessments.
    • 87,091 Settlement of Unagreed Cases.
    • 87,097 Appeal Procedures.
    • 87,103 Post-90-Day Letter Settlement Procedures.
    • 87,115 Special Settlements—Closing Agreements and Compromises.
    • 87,125 Assessment—The Act of Recording the Tax Liability.
    • 87,151 Statute of Limitations on Assessments.
    • 87,180 Shortening Assessment Period.
    • 87,190 Special Exceptions to Assessment Period.
    • 87,250 Payments in Excess of Liability—Overpayments.
    • 87,270 Limitation Period on Refund Claims and Suits.
    • 87,281 Extensions of Time for Making Elections.
    • 87,300 Tax Litigation.
    • 87,350 Interest.
    • 87,371 Civil Penalties.
    • 87,418 Criminal Penalties.
    • 87,420 Collection Procedures.
    • 87,430 Federal Tax Liens.
    • 87,455 Transferees' and Fiduciaries' Liability.
    • 87,501 Extension of Deadlines for Disaster Victims.
    • 88,051 IRS Private Rulings.
    • 88,101 Statements of Value for Items of Art.
    • 88,151 Covered Opinion Requirements for Practice Before IRS.
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