The authors have divided the text into three parts. Part I (Testamentary Transfers) deals with transfers effected in the decedent's will or through intestate succession. Concentrating on testamentary transfers first affords an opportunity to give a good grounding in the federal estate tax as an entity before going on to more complex matters. Part II moves on to the income taxation of estates and trusts. Part II covers trusts created either by a testamentary or by an inter vivos transfer. Part III (Inter Vivos Transfers) concerns transfers effected in an instrument other than a will.

Federal Taxation of Gifts, Trusts & Estates (American Casebook Series)

Pennell, Jeffrey N.

Waggoner, Lawrence W.

Kahn, Douglas A.

Tax Law

West Group

Updated through October 1, 2014, Pennell's revised estate planning book focuses on everyday planning for “middle-rich” clients, such as: traditional planning for couples, family trust planning, portability, life insurance, retirement benefits, charitable giving, and some information on postmortem planning. It explains essential tax fundamentals that inform traditional techniques, without overemphasis on a tax oriented practice. The text contains over 100 pages of annotated forms illustrating basic planning documents, including a pour over will, self-trusteed declaration of trust, and a third party special needs trust.

Estate Planning and Drafting (American Casebook Series)

West Academic Publishing

Includes cases, statutes, regulations, revenue rulings, and letter rulings. Covers distribution of net income, simple and complex trusts, accumulation distributions and throwbacks, distribution and termination, income and deductions in respect of a decedent, charitable trusts and distributions, grantor trusts and distribution, and foreign trusts and estates. Includes appendix with Uniform Principal and Income Act, and Code and Regulations index.

Cases and Materials on the Income Taxation of Trusts, Estates, Grantors and Beneficiaries (American Casebook Series)

Reference

Wills, Trusts and Estates focus on family wealth transfers by wills, by intestacy (someone who dies without a will) and by a variety of other means called "will substitutes" (such as joint tenancies with right of survivorship, life insurance and deferred compensation beneficiary designations and revocable trusts.

Wills, Trusts, and Estates (Roadmap Law Course Outlines)

Newman, Alan

Panel Pub

This book provides an outline and analysis of Wills, Trusts &amp; Estates, convenient for class or exam preparation. In addition, It provides clear and concise explanations of legal concepts and terms, along with exam hints, strategies, and study tips. Topics covered include intestacy, will execution formalities and contest, revocation, will contracts, will substitutes, construction, restrictions on disinheritance, trust creation and operation, powers of appointment, future interests, planning for incapacity , the Rule Against Perpetuities, wealth transfer taxation, and much more. This title also includes self-testing and diagnostic review questions. Sample essay questions with model answers and detailed explanations are also included.

Quick Review of Wills, Trusts, and Estates (Quick Reviews)