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Estate Planning and Wealth Preservation: Strategies and Solutions

Estate Planning and Wealth Preservation: Strategies and Solutions

Product Information

  • Frequency of Updates:
    2 times/year
  • Author:
    Kathryn Henkel
  • Brand:




Product Code:
(main volume(s), which includes latest update; future updates sold separately)
Product Code:
(one-year subscription, includes all updates)

Estate Planning and Wealth Preservation delivers expert analysis and coverage for typical and high-end estates, all within a "reader-friendly" text that can also be used to explain sophisticated estate planning techniques to clients.

Numerous practice pointers, drafting tips, and examples guide the reader through both standard and “cutting edge” estate planning tactics.

With Estate Planning and Wealth Preservation by your side, you will:

  • design more effective estate plans;
  • initiate estate planning techniques at more strategically decisive vantage points;
  • avoid costly pitfalls; and
  • create opportunities for estate/gift tax minimization and take advantage of situations leading to such opportunities.

Professional advisors who specialize in the areas of estate planning, business succession planning, taxation, and trust law will also be particularly impressed by the scope and depth of this treatise's coverage of specialized, high-end estate planning techniques, such as the creation and funding of designer charities. Such experts will also find great value in the treatise's discussion of:

  • Solutions for estate planning issues created by asset protection techniques;
  • Strategies for dealing with estates holding large blocks of registered securities;
  • Specialized tactics for high-end international estates; and
  • Other unique issues that must be addressed by the high-end estate planner.

This treatise includes detailed examination of:

  • The fundamentals of estate planning under the estate, gift, and generation-skipping transfer taxes (as well as the income taxation of trusts, estates, and beneficiaries).
  • Strategies for making inter vivos gifts of present and future interests;
  • Effective use of assets providing death benefits (e.g., life insurance, commercial annuities, qualified retirement benefits, and IRAs);
  • The use of family businesses and investment entities as estate planning tools;
  • The use of non-charitable actuarial techniques (e.g., qualified personal residence trusts and private annuities) in estate planning;
  • Valuation planning and estate freezing techniques;
  • Post mortem issues and providing liquidity in the estate; and
  • Much more.

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

  • Part 1: Fundamentals
    • Overview of the Transfer Taxes
    • Taxable Gifts and the Taxable Estate
    • Powers of Appointment
    • Optimizing the Tax Attributes of Married Couples
    • Generation-Skipping Transfer Tax
    • Income Taxation of Trusts and Beneficiaries
    • Nontestamentary Transfers
  • Part 2: The Power of Lifetime Gifts
    • Tax Economics of Lifetime Gifts
    • Donor’s Retention of Control and Interests
    • Tax-Free Gifts
    • Split-Interest Gifts — Understanding the Actuarial Tables
  • Part 3: Assets Providing Death Benefits
    • Life Insurance
    • Commercial Annuities
    • Qualified Plan and IRA Benefits
  • Part 4: Family Business and Investment Entities
    • Family Businesses and Investment Entities
    • Partnerships
    • Limited Liability Companies
    • S Corporations
    • C Corporations
    • Choice of Entity
  • Part 5: Noncharitable Actuarial Techniques
    • Qualified Personal Residence Trusts
    • Grantor Retained Annuity Trusts
    • Private Annuities
    • Other Actuarial Techniques
  • Part 6: Valuation Planning
    • Valuation Issues
    • Section 2704: Rights That Lapse and Restrictions on Liquidation
    • Section 2703: Buy-Sell Agreements, Options, and Noncommercial Restrictions
  • Part 7: Estate Freezing Techniques
    • Loans
    • Leases and Leasebacks
    • Deferred Payment Sales
    • Preferred Equity Interests
  • Part 8: Charitable Planning
    • Outright Charitable Gifts
    • Charitable Remainder Trusts
    • Charitable Gift Annuities
    • Charitable Lead Trusts
    • Other Charitable Split-Interest Gifts
    • Private Foundations
    • Designer Charities
  • Part 9: Planning for Marriage and Other Family Arrangements
    • Marital Property Agreements
    • Special Issues for Blended Families
    • Special Issues for Unmarried Couples
  • Part 10: Advanced Maturity, Disability, and Serious Illness
    • Special Issues of the Elderly
    • Disability Planning
    • Pre-Mortem Planning
  • Part 11: Planning for Post-Mortem Choices
    • Providing Liquidity for the Estate
    • Deferring Payout of Estate Taxes
    • Disclaimers
    • Special Use Valuation of Farms and Ranches
    • Wills with Marital Deduction Provisions-Drafting, Funding, and Apportionment
    • Other Post-Mortem Elections
  • Part 12: Other Issues
    • Planning Considerations Associated with Publicly Held Securities
    • International Issues
    • Asset Protection Aspects of Estate Planning