Estate Planning and Wealth Preservation: Strategies and Solutions

Contact Your Account Manager to learn more about our Checkpoint online solutions

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.

• Estate Planning and Wealth Preservation: Strategies and Solutions - Henkel
  • Part I Fundamentals
    • Chapter 1: Overview of the Transfer Taxes
    • Chapter 2: Taxable Gifts and the Taxable Estate
    • Chapter 3: Powers of Appointment
    • Chapter 4: Optimizing the Tax Attributes of Married Couples
    • Chapter 5: Generation-Skipping Transfer Tax
    • Chapter 6: Income Taxation of Trusts and Beneficiaries
    • Chapter 7: Nontestamentary Transfers
  • Part II The Power of Lifetime Gifts
    • Chapter 8: Tax Economics of Lifetime Gifts
    • Chapter 9: Donor's Retention of Control and Interests
    • Chapter 10: Tax-Free Gifts
    • Chapter 11: Split-Interest Gifts—Understanding the Actuarial Tables
  • Part III Assets Providing Death Benefits
    • Chapter 12: Life Insurance
    • Chapter 13: Commercial Annuities
    • Chapter 14: Qualified Plan and IRA Benefits
  • Part IV Family Business and Investment Entities
    • Chapter 15: Family Business and Investment Entities
    • Chapter 16: Partnerships
    • Chapter 17: Limited Liability Companies
    • Chapter 18: S Corporations
    • Chapter 19: C Corporations
    • Chapter 20: Choice of Entity
  • Part V Noncharitable Actuarial Techniques
    • Chapter 21: Qualified Personal Residence Trusts
    • Chapter 22: Grantor Retained Annuity Trusts
    • Chapter 23: Private Annuities
    • Chapter 24: Other Actuarial Techniques
  • Part VI Valuation Planning
    • Chapter 25: Valuation Issues
    • Chapter 26: Section 2704: Rights That Lapse and Restrictions on Liquidation
    • Chapter 27: Section 2703: Buy-Sell Agreements, Options, and Noncommercial Restrictions
  • Part VII Estate Freezing Techniques
    • Chapter 28: Loans
    • Chapter 29: Leases and Leasebacks
    • Chapter 30: Deferred Payment Sales
    • Chapter 31: Preferred Equity Interests
      • A.. General
      • B.. Technical Explanation
  • Part VIII Charitable Planning
    • Chapter 32: Outright Charitable Gifts
    • Chapter 33: Charitable Remainder Trusts
    • Chapter 34: Charitable Gift Annuities
    • Chapter 35: Charitable Lead Trusts
    • Chapter 36: Other Charitable Split-Interest Gifts
    • Chapter 37: Private Foundations
    • Chapter 38: Designer Charities
  • Part IX Planning for Marriage and Other Family Arrangements
    • Chapter 39: Marital Property Agreements
    • Chapter 40: Special Issues for Blended Families
    • Chapter 41: Special Issues for Unmarried Couples
  • Part X Advanced Maturity, Disability and Serious Illness
    • Chapter 42: Special Issues of the Elderly
    • Chapter 43: Disability Planning
    • Chapter 44: Pre-Mortem Planning
  • Part XI Planning for Post-Mortem Choices
    • Chapter 45: Providing Liquidity for the Estate
    • Chapter 46: Deferred Payout of Estate Taxes
    • Chapter 47: Disclaimers
    • Chapter 48: Special Use Valuation of Farms and Ranches
    • Chapter 49: Wills With Marital Deduction Provisions—Drafting, Funding, and Apportionment
    • Chapter 50: Other Post-Mortem Elections
  • Part XII Other Issues
    • Chapter 51: Planning Considerations Associated with Publicly Held Securities
    • Chapter 52: International Issues
    • Chapter 53: Asset Protection Aspects of Estate Planning
      • A.. General Considerations
      • B.. Techniques Involving Gifts
      • C.. Techniques Involving Rearrangement of Asset Ownership
      • D.. Techniques Permitting One Person to Protect Assets Passing to Another
      • E.. Other Techniques
  • Appendix A. Table of Indexed Amounts

• Table of Contents View