This coursebook features a case-study and problems approach in which the principles of estate planning are first introduced and then demonstrated through student analysis of short exercises and simulated client situations. A forms supplement on CD is an additional tool for giving students practice with drafting exercises.
Features:
- Case studies in every chapter emphasize problems that arise in the actual estate planning process
- Exercises and case studies explore a broad variety of issues , and allow great flexibility in teaching
- Each chapter begins with an overview of topics covered, followed by a more detailed discussion of legal doctrines and principles
- An electronic forms supplement in CD conveniently supports a drafting component to the course
- The ordering of topics treats fundamental issues first, more complex issues later
- Flexible organization presents a life-cycle progression reflecting the changing needs of clients from youth through old age
- Coverage of federal tax issues supports those who wish to teach it and can be taught or omitted at the professor's discretion
- A bibliography at the end of each chapter provides extensive reference sources
- Substantial revision to reflect the recently enacted Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
- Expanded and/or updated coverage (including new cases) to reflect other changes and developments in the law, including:
- Same-sex marriage and planning
- Uniform Probate Code's 2008 changes dealing with definitions of children
- Durable powers of attorney and medical care directives (including persistent vegetative state )
- Retirement asset tax planning material
- Trust decanting
- Family offices and private trust companies
- Pet Trusts
- Expanded and updated materials regarding Dealing with Clients
- Expanded discussion of values other than federal wealth transfer tax issues that clients find important and how that impacts the planning process
- Revised case studies and problems
- Substantially updated forms supplement on CD
