Estate Planning and Drafting (American Casebook Series) (Rental)

Edition : 3rd ed., 2020
Author(s) : Pennell

Estate Planning and Drafting (American Casebook Series)
- ISBN: 9781647086596
- SKU: 95053
- Condition: New
- Format: Hardcover
$280.32

List Price: $292.00
- This item ships within one business day.
Estate Planning and Drafting (American Casebook Series) (Used)
- ISBN: 9781647086596
- SKU: 95053U
- Condition: Used
- Format: Hardcover
$215.01

Used Book Quality?

Out Of Stock

What condition are our used books in?

We offer only high‐quality used textbooks.

All of the used textbooks that we offer adhere to the following quality standards:

No more than 25% of the total pages in the book have writing or highlighting and existing writing and highlighting does not obscure text.
All bindings are intact, with no split bindings.

If you have any question about any used textbook for sale on our website, please call us at 1‐866‐808‐5635 (M‐F 10am‐4pm CST) and we may be able to inspect the books for you prior to purchase.

Estate Planning and Drafting (American Casebook Series) (Rental)
- ISBN: 9781647086596
- SKU: 95053R
- Condition: New
- Format: Hardcover
$204.40

List Price: $292.00

Rental Due: 12/21/2024
Rental FAQs
- This item ships within one business day.

What is a Connected Casebook?

In an effort to offer more affordable, and powerful, law school textbook options to law students, Aspen Publishers/Wolters Kluwer Legal Education is now offering Connected Casebook versions of some of their textbook titles. With Connected Casebook versions, you get all of this:

A pristine, unused rental copy of the textbook (which must be returned by the end of your course semester), with no highlighting or writing restrictions,
Immediate, lifetime access to the digital copy of that edition of the textbook, and
Access to the Interactive Study Center where you can utilize outlining tools, self-assessment tools that will show you your strengths and weaknesses, and online study aids including curated excerpts and practice questions from leading study aids such as Examples & Explanations and Glannon Guides.

What is the benefit of a Connected Casebook?

With Connected Casebook titles, you really do get more for less! Connected Casebook items are discounted up to 25% off of the price of their respective non-Connected Casebook versions.

Want more info on Connected Casebook? Click here!

Description

Updated through August 1, 2020, the third edition of Pennell’s Estate Planning and Drafting focuses on every-day planning for “middle-rich” clients. For example:

Traditional planning for couples who may not have as much wealth as double the basic exclusion amount but who anticipate that the exclusion amount may decline in the future. They must consider whether to qualify 100% of the estate of the first to die for the marital deduction (and defer all taxes), or instead to shelter the unified credit of the first to die in a nonmarital trust. In either case they also need to decide whether to elect portability for any unused exclusion amount.
A sharper focus on family trust planning for clients with enough wealth to worry about protecting their beneficiaries (and wealth) but for whom sophisticated tax-minimization techniques are not needed.
A new brief explanation of Code Chapter 14 illustrates its application but notes that most middle-rich clients will not stumble into estate freezing techniques.
The coverage of retirement benefits is updated to reflect the SECURE Act changes to the required-minimum-distribution rules, and elimination of most stretch-payout planning.
The chapter on charitable giving is streamlined and simplified in recognition that most middle-rich clients do not make extensive use of private foundations or split-interest trusts.
Information about postmortem planning and fiduciary administration stresses state and federal income taxation and state death taxation in situations that do not trigger federal wealth transfer taxation.
The text explains essential tax fundamentals that inform traditional techniques (e.g. Crummey powers), without overemphasis on the tax-oriented practices that led to their original adoption.

There are over 100 pages of annotated forms illustrating basic planning documents, including a pour over will, self-trusteed declaration of trust, irrevocable life insurance trust, family and marital deduction trusts, and a third-party special needs trust.

Estate Planning and Drafting (American Casebook Series) (Rental)

Related Products

BarCharts: Wills & Trusts

Estates in Land and Future Interest: Problems and Answers

Examples & Explanations: Federal Income Tax