Leading estate planners share their knowledge about the postmortem estate planning process in this handbook. Discussed are the administration of trusts and estates, disclaimers, contests and challenges, estate tax elections and strategies, generation-skipping transfers and gift tax strategies, income tax elections and considerations, retirement plans and IRAs, insurance, business interests, and asset protection during estate and trust administration, among other relevant topics.
Chapter 1 — Overview of the Postmortem Estate Planning Process
George L. Schoenbeck, Sosin, Arnold & Schoenbeck, Ltd., Orland Park
Chapter 2 — Administration of Trusts and Estates
Stacy E. Singer, The Northern Trust Company, Chicago
Chapter 3 — The Effective Use of Disclaimers in Estate Administration
Nicole M. Soltzanzadeh, The Law Office of Nicole M. Soltzanzadeh, Chicago
Chapter 4 — Going to Court — Or Not
Jared R. Cloud, Levenfeld Pearlstein, LLC, and Margaret E. Sanne, McDermott Will & Emery, Chicago
Chapter 5 — Estate Tax Elections and Strategies
Jason S. Ornduff, Harrison, LLP, Chicago
Chapter 6 — Gift Tax and Generation-Skipping Transfer Tax Elections and Strategies
Nina B. Stillman, Handler Thayer, LLP, Chicago
Chapter 7 — Income Tax Elections and Considerations
Ryan M. Holmes, Adam M. Ansari, and Ayssa J. Palacios, Clark Hill PLC, Chicago
Chapter 8 — Qualified Retirement Plans and Individual Retirement Accounts
Daci L. Jett, Daci Jett Law, LLC, Evanston
Chapter 9 — Insurance
Stuart J. Kohn, Levenfeld Pearlstein, LLC, Chicago, and Natalie M. Perry, Harrison, LLP, Chicago
Chapter 10 — Business Interests
Natalie M. Perry and Madeleine Minton, Harrison, LLP, Chicago
