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Table of Contents

List of Forms by Chapter

1 — Introduction

2 — The Big Three

3 — Paradigms and Conundrums

4 — Preengagement

5 — Consultation

6 — Analysis

[6.1] Accuracy and Completeness of Data and Information

[6.2] Noncitizen Spouse

[6.3] Dissolution of Marriage

[6.4] Previous Marriage

[6.5] Premarital Agreements

[6.6] Civil Unions, Same-Sex Marriages, and Other Permanent Relationships

[6.7] Children: Deceased, Disabled, Adopted, Assisted Reproductive Technology, or Otherwise

[6.8] Future Gift or Inheritance

[6.9] Other Trust Interests

[6.10] Powers of Appointment

[6.11] Past Inheritance Subject to Estate Tax

[6.12] Past Taxable Gifts

[6.13] Federal Estate Tax Exemption Portability

[6.14] State and Federal Death Tax Exemptions

[6.15] Pledges or Other Obligations

[6.16] Restrictive Agreements

[6.17] Restricted Property

[6.18] Community Property

[6.19] Special Family Considerations

[6.20] Coowned Property

[6.21] Land Trusts, Partnerships, and Limited Liability Companies

[6.22] Payable on Death, Totten Trust, Transfer on Death, and Transfer-on-Death Instrument

[6.23] Beneficiary Designations

[6.24] Nonlegal Will Substitutes

[6.25] Employer Retirement Account Joint and Survivor Annuity

[6.26] Roth Individual Retirement Accounts

[6.27] Intellectual Property

[6.28] Digital Assets

[6.29] Guns and Ammunition

[6.30] Disclaimer Analysis of Life Insurance, Pension, or Individual Retirement Account

[6.31] S Corporation Status

[6.32] Foreign Property

[6.33] Foreign Trusts

[6.34] Charitable Gifts

7 — Documents

8 — Implementation

9 — Termination

10 — Lessons from the Trenches and Practice Maxims

11 — Conclusion

12 — Appendix

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 2015 QUICKGUIDE)

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