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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

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Everyday Mistakes in Estate Planning (ARCHIVED 2015 QUICKGUIDE)

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