This handbook discusses estate planning after the death of the decedent and includes chapters on administration, disclaimers, going to court, qualified retirement plans and IRAs, insurance, business interests, and strategies for estate tax, gift tax, generation-skipping transfer tax, and income tax elections.
This comprehensive handbook addresses the unique challenges encountered in estate planning after an individual’s death, including administration of trusts and estates, the use of disclaimers, deciding whether to go to court, qualified retirement plans and IRAs, insurance, and business interests. Additionally, this handbook explores strategies for estate tax, gift tax, generation-skipping transfer tax, and income tax elections. Sample language and numerous editable forms are also provided.
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
Kimberly N. Harris-Browns and Shawn M. McCullough, Harrison LLP, Chicago
Chapter 3 — The Effective Use of Disclaimers in Estate Administration
Nicole M. Soltzanzadeh, The Law Office of Nicole M. Soltzanzadeh, LLC, Chicago
Chapter 4 — Going to Court — Or Not
Jared R. Cloud, Levenfeld Pearlstein, LLC, and Margaret E. Sanne, McDermott Will & Schulte, 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 Law, LLP, Chicago
Chapter 7 — Income Tax Elections and Considerations
Ryan M. Holmes and Adam M. Ansari, Clark Hill PLC, Chicago, and Mallory A. Kallabat, Clark Hill PLC, Birmingham, MI
Chapter 8 — Qualified Retirement Plans and Individual Retirement Accounts
Mark D. Munson, Ruder Ware, L.L.S.C., Wausau, WI
Chapter 9 — Insurance
Stuart J. Kohn and Lia E. Smietanski, Levenfeld Pearlstein, LLC, Chicago
Chapter 10 — Business Interests
Stuart J. Kohn and Lia E. Smietanski, Levenfeld Pearlstein, LLC, Chicago
