The Tools & Techniques of Estate Planning, 15th Edition

  • 26h 4m
  • Stephan R. Leimberg, et al.
  • The National Underwriter Company
  • 2011

Stephan Leimberg's Tools & Techniques of Estate Planning provides the tools (systems and products that can be used) and techniques (methods to implement the tools to be the most effective) that every estate planner, financial planner, and insurance professional needs to help their clients make the best estate planning decisions. It is the first analytical book to incorporate the Tax Relief Act of 2010 Implications into all of its planning guidance.

Time-Saving Tools and Proven Techniques from an Expert in Estate Planning

Give Yourself Access to:

  • Comprehensive coverage of more than 50 estate planning tools and techniques
  • In-depth explanations
  • Point-by-point comparisons
  • Full coverage of tax implications
  • Tips on “translating” complex recommendations into terms clients can understand
  • Full coverage of taxes affecting trusts and estates
  • Numerous estate-planning aids—with new data gathering forms!

And Give Every Estate-Planning Client What They Want:

  • Control
  • Certainty
  • Compassion
  • Flexibility
  • Assurance (that they have “done the right thing”)
  • Avoidance (of aggravation—and audit)

Successful Planning for Specific People

Leimberg’s Tools and Techniques of Estate Planning combines a mastery of the technical aspects of estate planning with tested techniques for taking into account:

  • Assets
  • Objectives
  • Age
  • Infirmities
  • Competence
  • Second marriages
  • Same-gender and unmarried couples
  • Charitable giving
  • Asset protection planning
  • Mixed cultural family issues
  • And even planning for pets

In this Book

  • Overview of Estate Planning
  • Data Gathering and Analysis
  • Death-Sensitization for the Estate Planner
  • The Unauthorized Practice of Law
  • Ethics
  • Malpractice in Estate Planning
  • Ownership and Transfer of Property
  • Wills
  • How to Review a Will: A Checklist for the Estate and Financial Planner
  • Power of Appointment
  • Disclaimers
  • Selection of Executor, Trustee, and Attorney
  • Probate
  • Executor's Primary Duties
  • Estate Tax
  • Extensions of Time to Pay Estate Tax
  • Gift Tax
  • Generation-Skipping Transfer Tax
  • Federal Income Tax Issues
  • Non U.S. Persons in the Estate Plan
  • Post Mortem Tax Elections
  • Gifts
  • Uniform Gifts/Transfers to Minors Acts
  • Marital Deduction and Bypass Trusts
  • Section 2503(b) and 2503(c) Trusts
  • Grantor Retained Interest Trusts (GRAT, GRUT, QPRT)
  • Intentionally "Defective" Trust
  • Revocable Trust
  • Tax Basis Irrevocable Trust
  • Life Insurance
  • Irrevocable Life Insurance Trust
  • Charitable Contributions
  • Charitable Split Interest Trusts
  • Conservation Easement Exclusion
  • Installment Sales and Scins
  • Private Annuity
  • Interest-Free and Below Market Rate Loans
  • Split Interest Purchase of Property (Split)
  • Sale (Gift) – Leaseback
  • Buy-Sell (Business Continuation) Agreement
  • Section 303 Stock Redemption
  • Family-Owned Business Deduction
  • Family Limited Partnerships
  • Limited Liability Companies
  • Personal Holding Company
  • S Corporation
  • Incorporation
  • Deferred Compensation (Nonqualified)
  • Employee Stock Ownership Plan
  • HR-10 (Keogh) Retirement Plan for the Self-Employed
  • Individual Retirement Plans (and SEPS)
  • Profit Sharing/401(K)/Pension Plan
  • Survivor's Income Benefit Plan
  • Health Reimbursement Arrangement
  • Elderly and Disabled (Planning For)
  • Durable Power of Attorney
  • Planning for Nontraditional Relationships
  • Valuation Planning
  • Freezing Techniques - Corporations and Partnerships
  • Selected Provisions & Analysis of the Tax Relief Act of 2010