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Table of Contents

1 — Introduction

2 — The Big Three

3 — Preengagement

4 — Consultation

5 — Analysis

6 — Documents

7 — Implementation

[7.1] Need for Division and Transfer of Assets

[7.2] No Extended Tax Planning

[7.3] No Medicaid Planning

[7.4] Risk Management and Asset Protection Planning

[7.5] Professional Stock Transfer

[7.6] Business Interest

[7.7] 1244 Stock

[7.8] Title of IRA — Beneficiary Change Only

[7.9] Retirement Equity Act of 1984 and Spousal Consent

[7.10] Installment Sale Trap

[7.11] Joint Real Estate Title Existing Before 1977

[7.12] Maintaining the Principal Residence Gain on Sale Exclusion

[7.13] Homestead Exemption

[7.14] Out-of-State Real Estate Transfers

[7.15] Insurances

[7.16] Annuities

[7.17] Gifts of Partial Land Trust Interests

[7.18] Annual Exclusion Gifts by Check

[7.19] Annual Exclusion Gifts of Stock

[7.20] UTMA Custodian

[7.21] Pension Plans

[7.22] Trust as Retirement Account Beneficiary

[7.23] Safe-Deposit Box

[7.24] Storage Locker

8 — Termination

9 — Conclusion

10 — Appendix

List of Forms

Authors

Timothy S. Midura
Timothy S. Midura
Timothy S. Midura is an attorney at Huck Bouma PC in Wheaton, where he focuses on estate planning and administration. He is also a certified public accountant. In addition to his J.D., he has an LL.M. in taxation and an undergraduate degree in accountancy and finance.

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Everyday Mistakes in Estate Planning (ARCHIVED 2012 QUICKGUIDE)

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