ACTEC Fellows, both practitioners and academics, contribute significantly to the development of trust and estate resources through a variety of texts and treatises. Their work spans the fields of trusts, estates, taxation, asset protection and related topics. A listing of ACTEC authors and their work follows.
Acker, Allan S.
Estate Planners’ Guide to Income In Respect Of A Decedent (CCH Tax and Estate Planning 2006. — From the publisher: “This practical, comprehensive book addresses IRD in all its intricacies and nuances. Estate Planners’ Guide to Income In Respect Of A Decedent makes this topic comprehensible, while it helps practitioners avoid the pitfalls and problems that often surface in this area. Practitioners often have difficulty identifying items of IRD. Not only is this book designed to help them determine what is IRD, but it makes it easy to apply the law once the item of IRD has been identified.”
Akers, Stephen R. & Sildon, Myron E.
A Practical Guide to Buy-Sell Agreements (ALI/ABA 2002) — From the publisher: “Highlights special techniques to enhance the buy-sell agreement, Helps you explain to your clients the importance of planning for business succession, provides a sample agreement and Includes “Practice Pointers” that highlight issues, problems, and traps for the unwary.”
Ambrecht, John W.; Berens, Howard, M.D.; Goldwater, Richard, M.D.; Gorman, Tom
For Love and Money (Content Publishing Services, to be published Spring, 2007). From the author, John W. Ambrecht: “Simply put, Dr. Goldwater, a psychiatrist, with the help of Dr. Berens, has developed a new mental model of the mind. The book is about how to apply that new model in the estate planning process to help increase the chances for a family business to succeed in the next generation without conflict. By understanding the new mental model of Dr. Goldwater, estate planners may better understand the succession process and help their clients make better choices during the succession process.”
Andersen, Robert and Bloom, Ira Mark
Fundamentals of Trusts and Estates (LexisNexis, 3d ed., 2007). From the authors: “A law school casebook that examines trusts and estates in the United States, with an emphasis on Uniform Acts and Restatements.”
Ascher, Mark L.
Scott on Trusts (Aspen Publishers, 1992) — From the author: “Since 1992, Mark Ascher has been the primary caretaker of Scott on Trusts, the prominent 12-volume treatise. A massive revision, scheduled for publication in 2007 or so, began in 1998. Annual supplementation, currently running nearly 1100 pages, continues.”
Federal Income Taxation of Estates, Trusts, and Beneficiaries (Aspen Law & Business, 3rd ed., 1998) — From the author: Since 1986, Mark Ascher has been primarily responsible for Ferguson, Freeland & Ascher, Federal Income Taxation of Estates, Trusts, & Beneficiaries, a one-volume treatise, currently in loose-leaf form, which deals primarily with Subchapter J. The most recent edition appeared in 1998. Annual supplementation is available.”
Barnes, Richard E.
Estate Planning for Blended Families: Providing for Your Spouse & Children in a Second Marriage (Nolo Press 2009) – From the publisher: [W]hile most estate planning books give a general overview of the process of creating a will, trust or other estate plan, most do not have the information that couples in a second marriage need to provide for the entirety of their family. Estate Planning for Blended Families is the first book that will help you provide for your current spouse as well as children from both your previous and current marriages.
Bart, Susan T.
Education Planning and Gifts to Minors (Illinois Institute for Continuing Legal Education 2004) – Provides in depth coverage of the rules governing Code Section 529 qualified tuition programs. It also covers Coverdell Education Savings Accounts and the income tax credits and deductions for education expenses.
Bart, Susan T., Harrison, Louis S., Carroll, Timothy G., Morgan, Donna E., and another
Estate Planning Forms and Commentary (Illinois) (IICLE 2002) — From the publisher: “Covers revocable trusts, pour-over wills, wills for married and unmarried clients, GST wills, insurance trusts, charitable gifts & trusts, noncitizen spouse, S corporation trusts, premarital agreements, powers of attorney, Illinois health care directives and the impact of EGTRRA. Contains a CDRom with all the forms and alternative provisions compatible with WordPerfect 7.0 and newer and Word 97 and newer.”
Blattmachr, Jonathan G.,Gans, Mitchell M., and Rios, Damien
Circular 230 Deskbook (PLI 2006) — According to the publisher, this book “makes sure that you satisfy [the] rigorous new professional standards [contained in Circular 230], which apply to every individual who practices before the IRS and provides written tax advice, including estate planners, divorce lawyers, and elder law attorneys.”
Bloom, Ira Mark (with LaPiana, William P. as contributing author)
Drafting New York Wills: Law and Forms (PLI 2006) — (LexisNexis 2007) –. From the author: “A two-volume, 20-chapter work on the planning and drafting of New York wills, revocable trusts, retirement plans and advance directives, including tax implications.”
Branyon, M. Keith
Texas Probate – Forms and Procedures (James Publishing Co. 2008). From the author: “The book contains over 170 forms covering all aspects of probate practice in Texas. There are chapters dealing with how to select the proper type of probate and how to properly determine venue and jurisdiction for each case. Once the proper probate technique is chosen, there are separate chapters on each choice – independent administration, dependent administration, heirship, small estates, creditors, litigation, foreign wills, muniment of title, etc. – to get the practitioner from start to finish. The book includes all of the forms on CD and is updated annually.”
Brew, Gerald G. (with Henkel, Glenn A. and Mignogna, Steven K. as contributing authors)
New Jersey Probate Procedures Manual (N. J. Institute for Continuing Legal Education 2009). From the publisher: “This comprehensive 2-volume set covers the same subjects as the book ir now replaces Walter Kane’s popular New Jersey Probate Procedure Manual (The Red Books), which were previously relied upon by thousands of practitioners across the State. Gerard G. Brew, Esq., a partner at McCarter & English, LLP and the Manual’s primary author, devotes his practice to estate matters including litigation, administration and planning. He goes well beyond the former version of the Manual by covering applicable legal principles in depth, and paves the way for you to administer your clients’ estates efficiently and with confidence. In addition, drawing on his experience in handling estate administration disputes, he has provided a roadmap to avoid difficult situations as they arise. Mr. Brew is joined by two other leading estate practitioners who, as contributing editors, provide their insight to help you deal with the wide range of issues that you may confront when administering an estate.”
Brill, James E.
Texas Probate System (scroll down for Index and pricing) (Texas Bar CLE, 3d Rev. Ed. 2003) — From the author: “Fellow James E. Brill of Houston, Texas is editor, project director, and principal author. This system contains standard forms and letters and a very detailed checkplan to cover all aspects of the administration of a decedent’s estate. Focused on Texas laws and procedures for the court procedures, but most of the other parts are of general application to estates of decedents in any jurisdiction. The System comes with a CD-ROM with forms and letters in both Word and WordPerfect. Available from the State Bar of Texas, PO Box 12487, Austin Texas 78711.”
Burda, Joan M., Cain, Patricia A., Goffe, Wendy S., Kolz, Tamara E.
Estate, Tax, and Benefits Planning for Unmarried Couples (ALI-ABA, 2009) — From the publisher: “Unmarried couples include men and women who choose not to marry for personal, cultural, economic, or legal reasons; same-gender couples who cannot lawfully marry within the state in which they reside or whose marriage is not recognized under state or federal law; same-gender couples who have registered as domestic partners but are unable or unwilling to marry in a state that recognizes same-gender marriages. This manual provides guidance concerning ways these couples can plan for their partners.”
Chester, Ronald
From Here to Eternity? Property And The Dead Hand (Vandeplas Publishing, November 2007) — From the publisher: “…Professor Chester examines dead hand control of property by decedents and how this phenomenon has changed form over the centuries, with particular emphasis on the period beginning with the 1980s. Although there is something essentially human about the desire to control the use of one’s property after death, modern American dead hand control is both less personal and more far reaching than in the past; in addition, it tells us much about the society we inhabit. Whereas aristocracies were perpetuated in England by restrictions on land that often hindered freedom of bequest, in the modern United States the unleashing of this freedom by law has allowed estate planners to establish for the wealthy elaborate plans that themselves may create and perpetuate aristocracy. Since dead hand control of property will always be with us in some form, exercising it through a charity of one s choosing may best satisfy both this human need and the needs of society in general. Thus, the use of great fortunes primarily for charitable endeavors may provide a compelling antidote to the early 21st century American emphasis on dynasty and greed.”
Chester, Ronald
From Here to Eternity? Property And The Dead Hand (Vandeplas Publishing, November 2007) — From the publisher: “…Professor Chester examines dead hand control of property by decedents and how this phenomenon has changed form over the centuries, with particular emphasis on the period beginning with the 1980s. Although there is something essentially human about the desire to control the use of one’s property after death, modern American dead hand control is both less personal and more far reaching than in the past; in addition, it tells us much about the society we inhabit. Whereas aristocracies were perpetuated in England by restrictions on land that often hindered freedom of bequest, in the modern United States the unleashing of this freedom by law has allowed estate planners to establish for the wealthy elaborate plans that themselves may create and perpetuate aristocracy. Since dead hand control of property will always be with us in some form, exercising it through a charity of one s choosing may best satisfy both this human need and the needs of society in general. Thus, the use of great fortunes primarily for charitable endeavors may provide a compelling antidote to the early 21st century American emphasis on dynasty and greed.”
The Law of Trusts and Trustees, Sections 411-470 (with George Gleason Bogert and George Taylor Bogert) (Thompson West 3d ed., 2005). (Vandeplas Publishing, November 2007) — From the publisher: “Professor Chester’s volume updates Bogert’s definitive treatise in the area of charitable trusts.”
Chorney, Mark A.
Trusts in Divorce Property Divisions First Edition (Colorado Bar Association, 2011) — From the Publisher; “Division of trust property assets in divorce represents an intersection of practice areas affecting family law practitioners, trust and estate practitioners, professional trustees, and other family advisors. Much of this book focuses on Colorado law, but also includes examination of the relevant law in other states. Practitioners cannot predict in what state a beneficiary’s divorce may occur or when more than one state may have jurisdiction to determine a property division at divorce, therefore a more complete understanding will be useful in drafting documents with such divisions in mind. Additionally, choice of forum may produce widely different property division outcomes when substantial trust interests are involved. This book will be useful to all practitioners and advisors who represent and counsel spouses, families, and trustees on these issues.”
Christensen, Henry III
International Estate Planning (Lexis Publishing, a Matthew Bender book, December 2003) — From the author: “This comprehensive treatise on international estate planning, in one- volume loose leaf format, is updated annually in December of each year. In two parts, it includes (at present) 14 chapters on U.S. tax, probate and related topics involving multi-nationals (including chapters on estate and gift tax, income tax, the marital and charitable deductions, community property, foreign trusts, migratory executives, and reporting requirements) and 8 chapters on the laws of foreign jurisdictions of particular interest to U.S. practitioners, including England and Wales, Germany, Switzerland, Bermuda and Liechtenstein. A chapter on the laws of Colombia was recently added, and a chapter on the laws of Venezuela is in preparation this year. Important new developments are addressed each year, including extensive coverage of international efforts to combat money laundering, and “unfair” tax competition, in a new chapter added three years ago and supplemented each year. Also available from the publisher in CD Rom format.”
Choate, Natalie
Life and Death Planning for Retirement Benefits, Sixth Edition (Ataplan Publications 2006). Summarized from the publisher’s description: This new edition covers changes made by the Pension Protection Act of 2006, plus two new conduit trust forms and a sample letter transferring an IRA out of a trust or estate. Many sections have been completely revised. The book covers every aspect of retirement benefits that estate planning professionals need to know. Case studies, forms and tables complete this 550-page book.
The QPRT Manual (Ataxplan Publications, 1st ed. 2004). From the author: “Complete explanation for the estate planner of all aspects of qualified personal residence trusts, including gift, estate, income, and GST-tax aspects; how QPRTs work, why they exist, and which clients should adopt them; what to do once the QPRT is up and running, and tips from experts. Loaded with practical help including line instructions for reporting a QPRT gift on the 709, a QRPT drafting checklist, an annotated QPRT form, case studies, abundant examples, and software products review.”
Deener, Jerome A.
Estate Planning Strategist (NJ ICLE 2000) — From the author: “Discussion of various estate planning techniques and suggested forms. The techniques include Family Limited Partnerships, including analysis of key cases, sales to grantor trusts, GRATs, Self-Canceling Installment Notes, Private Annuities, Qualified Personal Residence Trusts, Charitable Remainder Trusts, Charitable Lead Trusts, GST Updates, drafting changes in light of increased exemptions and possible repeal, and decoupling of the exemption for New Jersey Estate Tax purposes.”
Dobris, Joel C. & Others
Dobris, Sterk and Leslie’s Estates and Trusts (Thomson*West 2d Ed. 2002) — From the publisher: “This law school casebook provides comprehensive treatment of the subject of estates and trusts. It includes sections on life insurance, Medicaid trusts, planning for incapacity, and estate planning for gay and lesbian testators. Includes a discussion of estates of Seward Johnson, Andy Warhol, Doris Duke, and Larry Lee Hillblom.”
Evans, Daniel A.
Wills, Trusts, and Technology An Estate Lawyer’s Guide to Automation (ABA, RPPT/LPM Sections 1996, updated 2004) — From the author: Guides you through the process of automating your estates practice from software on estate tax planning, charitable and split-gift planning to fiduciary accounting and probate document preparation. Learn how you can plan and administer your clients’ estates with the most current system available.
How To Build and Manage an Estates Practice (ABA, RPPT/LPM Sections 1999) — From the author: “Helps you define the focus of your practice and manage it for maximum efficiency. Chapters are logically organized to lead you through the essential states of developing your specialty practice and include practical advice for everything from organizing estate planning and trust administration files.”
Fleming, Robert B., with Lisa Nachmias Davis
Elder Law Answer Book (Aspen Publishers, 2d Ed 2003, updated annually) — From the author: “This volume, utilizing a readable Q&A format, addresses issues arising in an elder law practice. It should be useful for practitioners looking for a better understanding of practice areas they deal with occasionally but not every day, and for helping more experienced practitioners to explain complicated legal issues to their clients. Topics covered include Medicaid planning, advance directives and patient autonomy, estate planning, guardianship and conservatorship, and public benefits programs generally. Ethical issues common to the elder law practice are highlighted, as are helpful observations about managing an elder law practice and catering to an elderly clientele. The volume is updated annually.”
Frolik, Lawrence A. & Others
Law of Employee Pension and Welfare Benefits (LexisNexis 2004) — From the author: “A law school casebook that examines the federal law (ERISA) that governs employer pension plans and welfare benefits, such as health care benefits. It focuses on case law interpretation and statutory emphasis.”
Gallo, Jon J. (with Eileen F. Gallo & Kevin J. Gallo)
Silver Spoon Kids (McGraw-Hill Companies 2001) — From the publisher: “While many parents know how to capitalize on their wealth financially, they aren’t as certain how to make sure money doesn’t spoil their children. Silver Spoon Kids addresses the how and the equally important why of instilling in your family a healthy relationship with money.”
Goldstein, Michael G.
Estate Planning for the Corporate Executive (BNA Tax Management Portfolio (2010))
Taxation and Funding of Nonqualified Deferred Compensation A Complete Guide to Design and Implementation (American Bar Association) — From the author: “A new edition of this current publication will be published on March 15, 2012. ”
Grassi, Sebastian V., Jr.
A Practical Guide to Estate Planning for a Family with a Special Needs Child – ALI-ABA Philadelphia, PA (2009) (800) 253-6397 (www.ali-aba.org/aliaba/BK68)—From the author: “I have written this book from the unique perspective of being both a practitioner and the father of an adult special needs child. The book is designed to be a quick easy read, and a value added desk reference guide for attorneys, accountants, financial advisors, life insurance agents, and trust officers who are not experts in special needs planning, but who desire (or need) to learn about special needs planning and its related issues. The book is packed with lots of “Practice Tips” and “Cautions” along with a case study and sample trust forms. The book will provide the professional advisor with a basic overview of estate and financial planning techniques for a family with a special needs loved one, which, as the book points out, could be just about any family these days.”
A Practical Guide to Drafting Irrevocable Life Insurance Trusts – 2nd Edition (With Sample Forms and Checklists) (ALI/ABA 2007) — From the author: “The complete book and all its forms and checklists is contained electronically on a free CD-Rom that accompanies the book, and the electronic version of the complete book can be shared on a law firm’s file server at no additional charge — a tremendous value to multi-office and/or large law firms. Most importantly, the book includes a first of its kind — a chapter devoted to a comprehensive discussion on how to fix a broken or damaged ILIT!” More information about the book (including a complete listing of the book’s table of contents, and a sample chapter of the book) can be found on the publisher’s web page.
A Practical Guide to Drafting Marital Deduction Trusts (With Sample Forms and Checklists and 2008 CD-Rom Supplement) (ALI-ABA 2004 and 2008) — According to the publisher, this book “explains more than 150 common (and not so common) tax and nontax issues you may need to consider when drafting and funding marital deduction trusts for federal estate tax purposes.”
Hader, Cheryl E.
Estate Planning & Chapter 14: Understanding the Special Valuation Rules (PLI 2002) — From the author: “Clarifies and analyzes the highly complex rules, regulations and exemptions of Chapter 14 of the IRC regarding transfers of interests in trusts, corporations and partnerships. Accessible legal guidance, planning tips, planning documents and case examples provide the knowledge and resources to surmount Chapter 14’s imposing obstacles when attempting to pass wealth from older to younger generations within families.”
Handler, David A. and Dunn, Deborah V.
Drafting the Estate Plan: Law and Forms, 2006 (with CD) (CCH Tax and Accounting 2006) — From the publisher: “Drafting the Estate Plan: Law and Forms does not merely compile the transfer tax and trust laws, it explains how to use or work with and apply those laws to meet client needs. This two-volume resource ‘takes the next step’ by pointing out the pitfalls and opportunities created by each law, rule and case discussed and explains not only how to implement strategies, but also why and when to use them.”
Hartnett, Elizabeth A. and Waldorf, Geraldine P.
New York Practice Guide: Probate and Estate Administration, (Lexis-Nexis 2004) — From the Publisher: “[ …] is a two-volume practice guide on New York estate law. It contains legal background, procedural and drafting guidance, forms, and reference guides to enhance the practitioner’s ability to handle the probate and administration of most wills and estates”
Hauser, Barbara
International Estate Planning: A Reference Guide (Juris Publisher 2002) — From the Publisher: (comments by Prof. Jeffrey Shoenblum) “…a handy reference for both experts and novices confronted with multinational estate planning problems. The excellent organization and clearly written text assure quick and reliable answers to critical issues. The appendix is especially helpful, putting at the reader’s fingertips relevant treaties and tax forms.”
Heiser, Gabriel
How to Protect Your Family’s Assets from Devastating Nursing Home Costs: Medicaid Secrets (Phylius Press) — From the Author: “…an introduction to attorneys with an interest in entering the field of Medicaid planning or simply wanting to become more knowledgeable about it.” The complete Table of Contents is available on the book’s website, www.MedicaidSecrets.com
Henkel, Glenn A. (with Mignogna, Steven K. and Brew, Gerald G. as contributing authors)
New Jersey Estate Planning Manual: Theory, Practice & Forms (N. J. Institute for Continuing Legal Education 2007). From the publisher: “‘Probate’ is a state-specific process and, while the New Jersey probate process is relatively simple, the New Jersey Probate Code was significantly modified in 2005. Moreover, the nuances of the New Jersey Estate Tax raise special planning issues in New Jersey, and this new volume features an entire new chapter on Planning for the New Jersey Estate Tax. This brand new 2-volume set updates and expands the late Walter Kane’s popularNew Jersey Will and Trust Forms Manual (The Blue Books), used by thousands of practitioners across the state.”
Holt, Marcia Chadwick
Estate Planning for Retirement (Bradford Publishing Co. 2007) – From the publisher: “Marcia Chadwick Holt addresses this extremely complex and highly regulated area of the law in a clear, yet thorough manner. This book will help attorneys, accountants, trust officers, financial planners, professors, students, and individual taxpayers better understand retirement plans, IRAs, and the rules governing distributions from those plans. Discussions cover the relevant federal tax law, federal substantive law, state statutes and common law, and the preemption of state law by ERISA. The book also includes discussions of nonqualified retirement plans, prohibited transactions, and social security. Estate Planning for Retirement illustrates the law in a straightforward fashion using charts, case studies, and forms. It also includes a wealth of examples, practice pointers, comparison tables, and lists of frequently asked questions—with answers!”
Horn, Jerold I.
Flexible Trusts and Estates for Uncertain Times, Third Edition (ALI-ABA 2007). From the publisher: “By increasing estate and generation- skipping tax exemptions, reducing tax rates, and purporting to repeal the taxes—and reinstating the taxes without the increased exemptions and the reduced rates—all by 2011, EGTRRA compounded an already high level of uncertainty in estate planning. In Flexible Trusts and Estates for Uncertain Times, Third Edition, Jerold I. Horn shows you how to deal with the uncertainty by making your clients’ plans as flexible as possible.”
Kelley, Donald H.
The Electronic Practice (Trusts & Estates/Wealth Management Press) — From the author: “Expand your ability to use computers in practical day-to-day trusts and estates applications! Learn about efficient computer usage, computational and drafting software and finding information and resources on the internet. Included are basic “how to” materials on computer technology and internet based research for trusts and estates practitioners. This book (with accompanying CDRom) includes numerous and detailed reviews of software and web-based applications needed in the trusts and estates practice, as well as information and checklists to help you evaluate such packages.”
Kelley, Donald H., and others
Estate Planning for Farmers and Ranchers (West Group 3e, 2004) — From the author: “This two volume work is designed to comprehensively cover the issues that arise from estates holding rural land, or operating farms and ranches, including §2032A. It includes a detailed discussion of the basic estate planning tools and principles.”
Family Business Organizations (West Group 2e, 1996, Supp 2004) — From the author: “Covers all aspects of organizing and maintaining a closely held family business. Includes relevant state law, tax law, research aids, and the necessary forms; combined with practical analysis and planning strategies.”
Koren, Edward, F. and others
Estate and Personal Financial Planning (West Group 1988, Supp 4/2003) — From the author: “A multivolume set covering the laws of wills, trusts, and the various taxes that affect lifetime and testamentary transfers and the income of estates and trusts, along with other areas that will impact upon your creation of a comprehensive estate plan. Includes sample forms and practice aids.”
Link, Susan J. and Provo, John W.
Minnesota Probate Deskbook (Thomson-West 2004) — From the publisher: “This deskbook takes you step-by-step through the probate procedures commonly used in Minnesota. It includes a thorough discussion of the law, checklists, instructions, forms, letters, and supporting appendices.”
Lerner, Ralph E.
Art Law: The Guide For Collectors, Investors, Dealers and Artists (ProRef Order Service, newly released 2nd Edition) — From the publisher: “Covers Commercial aspects of buying and selling art work, Fine-art multiples transactions, Protection of artists rights, including copyright interests, resale rights, Appraisals, Museum law, Tax and financial aspects of IRS classification as a collector, investor or dealer, Tax and estate planning issues faced by collectors and artists, including income tax liability and gifts to charitable organizations.”
Lewis, David T. and Chomakos, Andrea C.
The Family Limited Partnership Deskbook: Forming and Funding FLPs and Other Closely Held Business Entities, Second Edition (American Bar Association 2007). From the publisher: “This fully revised and updated edition of The Family Limited Partnership Deskbook addresses the need for a current, complete reference source for practitioners who want to understand and comply with both formal and substantive requirements in the creation and administration of FLPs and LLCs. This comprehensive guide provides in-depth analysis of all facets of these planning vehicles [including] basic principles of drafting, how and when to form and fund an FLP or LLC, and the fundamental principles used in valuing FLP and LLC interests that are to be transferred.”
Levan, Gerald
The $urvival Guide for Business Families (Routledge Press 1999) — From the author: Teaches families to recognize the emotional and organizational work that only they–and not their lawyers, accountants or financials advisors–can do to secure their future. It gives them the communication and coping skills to get through crises, such as a leadership transition. Shows that business families are not alone in their struggle, and that they can not only survive, but prosper.
Raising Rich Kids (Xlibris 2003) — From the Author: Parents worry that their children will mismanage money. Or worse, that money will corrupt them. Money may be the last taboo topic for family discussion. Few families talk productively about what money means — about what money can buy and what it cannot. Provides wealthy parents with a vehicle to examine fundamental issues about money and their children.
Families Money and Trouble (Xlibris 2003) — From the Author: Discusses a hypothetical dynamic family-owned company that does business on six continents and has grown ten times since its founder’s death. The family is prominent and powerful, closely joined at the wallet, but estranged. The business press is replete with stories about internal strife in prominent business families. That’s the noisy bad news. Largely unreported is the quiet good news about business families who manage their differences. The struggle of this family to keep family and business together is quite typical.
Madoff, Ray, Tenney, Cornelia, and Hall, Martin
Practical Guide to Estate Planning (CCH Tax and Accounting 2006). From the publisher: “[P]rovides a clear overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated, including generation-skipping transfer tax rules, charitable planning, private foundations and split-interest trusts. This book provides practice-oriented detail and includes a wellannotated collection of forms that will appeal to many experienced estate planners.”
Martin, Alvin C.; Borteck, Robert D. and Sanders, Richard D.
New Jersey Estate Planning, Will Drafting and Estate Administration Forms (LexisNexis 2003) — From the authors: “This two-volume treatise is published by Lexis and offers both explanatory text and suggested forms in a wide variety of areas relating to planning, drafting and estate administration practice in the State of New Jersey. Originally published in 1988, the treatise is updated with an annual supplement.”
McArthur, Virginia A., Ward, Nicholas D. and Zinsser, August
Wills, Trusts and Estates for the D.C. Area Practitioner (LexisNexis 2004) — From the publisher: “…a one-volume practice guide with expert analysis and nearly every form an attorney needs for probate law, estate planning and administration in Washington D.C., Maryland or Virginia. This treatise includes a wide variety of clauses that are basic forms for a will and collateral disposition and management matters. The clauses are divided by category and are followed by extensive commentary and detailed annotations with the specific characteristics of the local law on that subject.”
McCoy, Jerry J. and Miree, Kathryn W.
Family Foundation Handbook (CCH 2004) — From the publisher: “…provides comprehensive coverage of the legal, tax, and business aspects of forming and operating a family foundation. From grant-making to investment management, accounting procedures to tax filings, and funding the foundation to protecting it from liability, this handbook provides coverage of all the issues a family foundation faces. This valuable resource provides forms, checklists, questionnaires, training forms, and other items to help provide the professional assistance every foundation needs.”
Mezzullo, Louis A.
An Estate Planner’s Guide to Family Business Entities: Family Limited Partnerships, Limited Liability Companies, and More, Third Edition (ABA 2010) — From the publisher: “Updated to reflect recent significant changes in the area, it gives lawyers and financial planners the necessary background to accurately advise clients on their choice of entity options. Mezzullo discusses the different techniques available for most effectively planning the transfer of a client’s wealth, including trusts, S corporations, C corporations, partnerships and LLCs. To guide the selection of the most appropriate entity to meet a client’s objectives, he offers a thorough comparison of the advantages, disadvantages and restrictions of each type of entity.”
Mignogna, Steven K. (with Henkel, Glen A. as contributing author)
Estate & Trust Litigation (N. J. Institute for Continuing Legal Education 2006). From the publisher: “In New Jersey, probate litigation is subject to a host of rules and procedures, most of which are enforced strictly. This new treatise will provide everything you need to successfully prepare for and litigate an estate matter. You’ll also find information on legal malpractice, claims against third parties, settlement techniques, novel claims, and modern trends in probate litigation.”
Millard, Kevin D.
Drafting Wills, Trusts, and Other Estate Planning Documents: A Style Manual (Bradford Publishing Co. 2006). From the publisher: “In addition to addressing issues of style, organization, grammar, and the appearance of the document, the book specifically teaches you how to adapt language from existing legal forms and refine it for use in your practice. The final chapter includes several estate planning documents, with annotations explaining how the author has incorporated the suggestions in this book to create clearer, more concise legal documents— and ones that still meet the needs of clients, other attorneys, and the courts.”
Nash, Charles I., and others.
Administration of Trusts in Florida (Florida Bar CLE 2001) — From the author: “Covers all facets of trust administration, from the powers and duties of the trustee to special situations involving entities such as offshore trusts and Medicaid trusts. Includes discussion of tax considerations and the challenges involved in funding living trusts with both real and personal property.”
Basic Estate Planning in Florida (Florida Bar CLE 2000) — From the author: “Concise summaries of the estate and gift tax laws, treatment of the revocable living trust, and disability planning are included. Also featured are critical, but often neglected, issues such as homestead considerations and handling of assets acquired in community property jurisdictions.”
Litigation Under the Florida Probate Code (Florida Bar CLE 2001) — From the author: “A guide through the complex issues that arise in probate, such as homestead, creditors’ claims, and compensation disputes. Features chapters on appeals, jury trials, and tortious interference considerations.”
Osborne, Duncan E. and Elizabeth M. Schurig
Asset Protection: Domestic and International Law and Tactics, published by West Group in 1995 (a loose leaf service updated quarterly). This multivolume set provides comprehensive coverage of domestic and international asset protection strategies. Shows how to handle the asset protection law of all 50 states and the District of Columbia, including exemptions from creditors, joint and marital property planning, gifts, trusts, disclaimers, protection of retirement plans, and limited liability entities. Compares the financial, professional, political, and legal characteristics of over 20 major financial offshore jurisdictions. Analyzes and handles the tax issues and reporting requirements involved in offshore arrangements.
Pennell, Jeffrey N.
Estate Planning (Aspen Publishers, 6th ed. 1995) (with James A. Casner) — From the publisher: “Thorough, practical, and comprehensive coverage of federal and state tax law; careful planning for insurance proceeds, employee benefits, and charitable goals; precise drafting of wills, trusts, and powers of attorney.”
Pennell, Jeffery N. & Newman, Alan
Estate and Trust Planning (ABA 2005) — From the publisher: “…an expert and current guide to the substantive rules and policies of wills, trusts, and estates law. Written especially for the practitioner, Jeffrey Pennell and Alan Newman clearly explain the rules, policies, and terminology of wealth transfers and show you step-by-step how to put them into practice.”
Price, John R. and Donaldson, Samuel A.
Price on Contemporary Estate Planning (CCH 2006). From the publisher: “This completely new edition of Price on Contemporary Estate Planning is a mine of information and expertise packed with valuable practice tips; this is the most current and comprehensive single-volume estate planning resource available. Providing theoretical grounding and a practice-oriented approach, Price shows how to handle the full range of estate planning problems and techniques. Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists.”
Rikoon, Johathan J. (and others).
Stocker and Rikoon on Drawing Wills and Trusts, (Practicing Law Institute,12th ed. 1999, 4th annual supplement 2003) — From the author: “PLI’s primary book on drafting wills and trusts. Aimed at an audience from beginners to the reasonably advanced. Addresses organization, nomenclature, style, internal logic, tax requirements, local law issues, conflicts, fees and commissions, powers, choosing between wills and revocable trusts, special purpose trusts, powers of attorney, health care proxies, living wills, safeguarding documents and reality checks. With model provisions and sample documents. The plurality of the nontax citations are to New York.”
Rothschild, Gideon
Asset Protection Planning, 810-2d, BNA Tax Management Estate & Gift Tax—From the author: “This portfolio provides a comprehensive treatment of the subject including ethical considerations, planning with domestic trusts and foreign trusts with an appendix including Cook Islands Trust Law and a bibliography of other resources.”
Rounds, Charles E., Jr.
Loring and Rounds: A Trustee’s Handbook (2014 Edition) (Wolters Kluwer 2014) — From the pulbisher: “updated to include essential new sections, including: The direct-benefits estoppel doctrine in the context of trust arbitration clauses, the rule in Saunders v. Vautier, the implied-gift-in-default doctrine in the context of expired nongeneral powers of appointment, and more! May be ordered at 1-800-638-8437”
Rubenstein, Joshua A.
LexisNexis Answer Guide New York’s Surrogate Court (LexisNexis Matthew Bender 2006). From the publisher: “[This book] provides quick, direct New York-specific answers to questions that arise in post-mortem estates practice. This one-volume information source offers invaluable insight into the unique procedural requirements of the Surrogate’s Court for both the new associate and the dedicated estates practitioner.”
Schlesinger, Edward S.
New York Post Mortem Estate Planning Checklist (Thomson*West 2002) — From the author: “Although its probate, intestacy and administration Sections are primarily oriented towards New York practice, the Sections on estate tax, gift tax, income tax, generation-skipping tax, life insurance and business interests are of much wider application. Some of the Subsections can be of particular interest anywhere. These include avoiding conflicts of interest, multiple domicile problems, legal fees, making funeral arrangements, and avoiding foreign trust status.”
Schoenblum, Jeffrey
Anderson’s Estate Planning Forms and Clauses (Anderson Publishing 2000) — From the publisher: “…a comprehensive compilation of forms and clauses encompassing not only wills and trusts but all aspects of estate planning, with special attention to tax considerations and consequences…essential will and trust forms and clauses, including detailed clauses specifying investment, business management, and other administrative powers of the executor or trustee. It also includes a comprehensive collection of forms and clauses relating to living wills and other advance health care directives.”
Multistate Guide to Estate Planning (CCH 2007). From the publisher: “[This book] gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state-by-state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection.”
Shumaker, Roger L.; with Stephan R. Leimberg, James R. Allen, Jr., Johnine R. Hays, J. J. McNab, Wesley Yang & Randy L. Zipse
Tools and Techniques of Charitable Planning (National Underwriter 2003) — From the author: “Might be considered a replacement for the Arthur Andersen Tax Economics of Charitable Giving, which is no longer published. It is somewhat less technical, which makes it more useful to those in allied professions and those who are not experts in charitable planning. There is a consistency of approach in the various chapters that makes it easier to work through alternative techniques.”
Sigler, David L. and others
Estate Planning in Louisiana (Second Edition, West Group 1991; 2002 Supp.) – From the author: “Discussion of federal and Louisiana transfer and income tax provisions and Louisiana law relevant in estate planning, and extensive separate discussion of lifetime and testamentary planning issues and techniques, post-mortem planning, and fiduciary accounting from a Louisiana perspective, with selected forms.”
Spencer, Patti S.
Pennsylvania Estate Planning, Wills and Trusts Library: Forms and Practice Manual (Data Trace Publishing, September 2007) – From the publisher: “This state-specific series will provide you with everything you need to determine the optimum estate planning strategies for your clients and to efficiently prepare the appropriate wills and trusts.”
Your Estate Matters: Gifts, Estates, Wills, Trusts, Taxes and Other Estate Planning Issues (AuthorHouse July 2005) – From the author: “…written for average people who want to better understand their financial options and better understand what their financial advisors are trying to say.”
Weinberg, Robert J.
Pennsylvania Estate Planning and Drafting (George T. Bisel Company, Inc. 2001 (updated 2009)) — From the publisher: “This completely new set is designed for professionals who provide contemporary estate planning advice to Pennsylvania residents. Included are two volumes of detailed discussion and analysis, and one volume of expertly-drafted forms (also available for download from www.bisel.com (or on diskette on request) relevant to clients at all asset levels. Subscribers will find PENNSYLVANIA ESTATE PLANNING AND DRAFTING to be a comprehensive, yet readable guide through an increasingly important, complicated subject.”
Wilkins, Robert P. & Jordan, Michael L. M.
Drafting Wills and Trust Agreements, 3d (Thomson*West 1995) — From the publisher: “Sets forth, in a form-and-comment format, the nuances of using the estate analysis checklists, as well as retrieving and analyzing family and financial information. Explains the federal tax law and state law pertinent to estate planning, with in-depth discussions on generation-skipping transfers and individual trustees.”
Whitman, Robert & Antonucci, Francis J.
After Death Planning: Minimizing Tax Liabilities (ALI-ABA 2004 with 2006 Supplement). According to the publisher, this book describes the “basic steps for a thorough post-mortem planning effort” with step-by-step explanations and “practical answers to questions.”
Witman, Leonard J.
A Retirement Planning Technique Book (The Kugler Company 2003), Table of Contents in PDF — From the author: “Provides an approach to retirement and distribution planning from qualified retirement plans and IRAs. Structured as 100 mini case studies. The basis of each is provided in detail and the applicable technique that can be utilized in real life situations. Discusses the use of qualified retirement plans and IRA assets during the accumulation and withdrawal stages and interrelation with the estate planning process.”
Yale, Glen A.
Am I Liable? (Nonprofit Resource Center of Texas, 3d ed 2003) — From the publisher: “Responsibilities and Liabilities in Texas Nonprofit Organizations — The premier source for liability information for nonprofit organizations. Contains all of the latest information from the IRS and from the Texas Legislature. Every nonprofit Executive Director and every nonprofit board member should have a copy.”