Estate Planning - Trusts

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Contemporary Perspectives on Property, Equity and Trust Law Cases & Materials on Equity and Trusts Edited by Martin Dixon and Gerwyn Ll H Griffiths Sixth Edition Price: £50.00 (hardback) Gary Watt ISBN 978-0-19-921984-1 Price: £29.99 (Paperback) Estimated publication date: November 2007 ISBN 978-0-19-920316-1 200 pages Publication date: 29 March 2007 618 pages Incisive analysis of recent developments such as public benefit and charities, such as hospitals and schools; equality law; the This new edition contains extracts from a wide range of relevant regulation of trustees; landlords and tenants; and joint ownership of and interesting case law, statutory material, academic writing and property official proposals for law reform. In a subject that is heavily case- Written by leading academics and practitioners in the field of trusts based, the content of Todd & Watt's Cases and Materials on Equity and equity and Trusts provides a complete source of reference for students. Contains in depth and up to date commentary of recent legislation Logically set out, the book is structured to correspond to a typical such as The Charities Act 2006 and The Disability Discrimination undergraduate course in equity and trusts, with materials linked by Act 2005 engaging commentary and stimulating questions with answers, as Covers a wide range of topics within land, property law and trust well as suggestions for further study. law, serving the needs of both practitioners and academics Discusses the major areas of debate within the area of trusts and The sixth edition has been revised to include a new chapter equity in one concise, readable volume dedicated to equitable doctrines and remedies. It has also been This work counters the common perception that equity and trusts is updated to include the Charities Act 2006, the Law Commission a static area of law. The essays, written by leading academics and report on Trustee Exemption Clauses (2006) and consultation well established practitioners of the field, demonstrate both that the paper on Cohabitation (2006), and numerous new cases, including area is vibrant with new legislation and case law and show the Re Farepak Foods (2006), Re Horley Town Football Club (2006), value of reconsidering familiar topics in the light of new Barlow Clowes International Ltd. (In Liquidation) v. Eurotrust developments. International Limited (2005), and Charter plc v City Index Ltd (2007) . This new edition is especially notable for the inclusion of The scope of the book is wide ranging, covering equity, trusts and extracts from recent scholarly articles by several of the world's property and is divided into two main sections: the law of real leading academic thinkers on the law of trusts. property, and the law of equity and trusts. In Part One, a variety of topics surrounding the law of real property are discussed: from Online Resource Centre unconscionability, and the protection of third party interests, to Fully supported by an Online Resource Centre orientated towards property, marriage and ownership, and the impact of equality law consolidating students' understanding and providing a forum for on landlord and tenant regulations. Part Two focuses on the self-assesment. Resources include regular updates to changes and regulation of trusts and trustees and the impact of new legislation developments in relevant cases, suggested answers to questions on charities such as hospitals and schools. in the book, and links to key websites.

Contents Drafting Trusts and Will Trusts Part 1: Introduction to Equity and Trusts James Kessler 1. Foundations of Equity and Trusts 2. Trusts in Context ISBN 9780421955509 Part 2: Creation and Recognition of Trusts Edition: 8th Edition 3. Trusts Created Expressly 4. Constitution of Trusts: Effective Publisher: Sweet & Maxwell Disposition of Benefit 5. Resulting Trusts: Ineffective Disposition of Publication Date: 13/12/2006 Benefit 6. Formality, Perpetuity, and Illegality: Trust Creation and £127.19 Public Policy 7. Charity: Trust Creation and Public Policy II 8. Constructive Trusts and Informal Trusts of Land The definitive guide to drafting trusts Part 3: The Regulation of Trusts Explains the issues in drafting trusts and will trusts, the choices that 9. Variation of Trusts and the Flexibility of Benefit 10. The Fiduciary have to be made and the issues that concern the settler and Duty 11. Fulfilling and Filling the Office of Trustee 12. Investment testator 13. Breach of Trust: The Personal Liability of Trustees Helps ensure practitioners can make the best tax planning Part 4: Trusts and Third Parties judgements and prepare trust documents which precisely meet 14. Tracing and Recovering Trust Property 15. The Equitable client requirements and reflect up-to-date trust and tax law Liability of Strangers to the Trust Covers all the technical issues involved in drafting settlements, Part 5: Equity common mistakes and traps, which matters are essential and 16. Equity: Maxims, Doctrines, and Remedies which may be safely omitted, to ensure you draft the most accurate, reliable and appropriate trust Updated to take into account the latest legislation including the Civil Constructive Trusts Partnership Act and Finance Act 2006 which has had profound A J Oakley implications on trust drafting ISBN: 9780421876705 Contains expert commentary on drafting plus guidance on the Edition: 4th Edition relevant law and tax issues Publisher: Sweet & Maxwell Written in an easy-to-understand style enabling the less Publication Date: NA experienced drafter to understand the more complex issues £145.00 Offers an extensive selection of precedents to suit a wide range of trust requirements Now in its fourth edition, this well-respected and practical text Precedents are drafted in a straightforward and modern drafting provides the definitive guide to constructive trust law and practice. style which avoids outdated and unnecessary complexities Arranged into the situations and areas in which constructive trusts Includes precedents on a CD-ROM which saves re-keying and can be imposed, the work deals with a topic which is becoming makes precedents available for immediate use increasingly common. The work analyses major decisions, applying them to the principles Contents: of the law and the practice and procedure they affect. It has been FA 2006: The Raid on Trusts. First Principles. Style. Principles of regularly judicially cited in Australian, New Zealand and English Interpreting Trust Documents. Beneficiaries. Trustees. Trustees courts. Powers. Trust Property. The Rule Against Perpetuities. General Easy to use, the contents are ordered by circumstances where Provisions of a Trust. Drafting and Understanding Overriding constructive trusts can be imposed. The chapters are broken down Powers (Appointment, Re-settlement and Advancement). into parts and headed sections for ease of navigation. New Exercising Overriding Powers. Settlor Exclusion and Default chapters have been added on Constructive Trusts and Taxation; Clauses. Lifetime Interest in Possession Trusts. Discretionary Constructive Trusts and Limitation; and Constructive Trusts in the Trusts. Provisions Inconsistent with IP and IHT Special Trusts. Will Conflict of Laws. All three principal chapters on the substantive law Trusts. Wills and Care Fee Planning. Administrative Provisions; have been the subject of recent important English decisions. Bare Trusts. Trusts of Life Insurance Policies. Charitable Trusts. * Provides the definitive guide to constructive trust law and practice Trusts of Damages. Trusts for Disabled Beneficiaries. Governing * Includes case-based analysis with extensive footnotes 2 Law, Place of Administration and Jurisdiction Clauses. Restricting 1. Introduction to Equity and Trusts 2. Understanding Trusts 3. Rights of Beneficiaries. Stamp Duty and SDLT. Exec. Appointment Capacity and Formailty Requirements 4. Certainty Requirements 5. and Retirement of Trustees. Indemnities for Trustees. Precedents The Constitution of Trusts 6. Public Policy Limitations on the STEP Standard Provisions. Annotated Bibliography. Useful Formation of Trusts 7. Purpose Trusts 8. Charitable Trusts 9. Websites. NRB debt and charge arrangements: tax analysis. Variation of Trusts 10. Trustee Appointments 11. The Nature of Definitions of “disabled” for tax purposes Trusteeship 12. Trustees' Duties 13. Maintenance & Advancement 14. Investment 15. Breach of Trust: Defences and Relief 16. Resulting and Constructive Trusts 17. Informal Trusts of Land 18. Equity and the Law of Trusts Tracing 19. The Equitable Liability of Strangers to the Trust 20. Tenth Edition Equitable Doctrines and Remedies Philip H. Pettit Price: £32.99 (paper) ISBN 978-0-19-928534-1 Hanbury & Martin: Modern Equity Publication date: 29 September 2005 Jill Martin 798 pages ISBN: 9780421798403 Edition: 17th Edition The tenth edition has been fully revised and updated to include Publisher: Sweet & Maxwell new material on accessory liability, the duty to disclose information Publication Date: 20/04/2005 to beneficiaries, injunctions to restrain breach of confidence or £32.50 privacy, undue influence, and resulting and constructive trusts and proprietary estoppel, including many cases involving the First published in 1935, Hanbury & Martin is recognised as the matrimonial or quasi-matrimonial home. leading textbook on equity and trusts. Setting out the underlying principles which govern the law in this area, it is unparalleled in both breadth of coverage and wealth of detail. Equity and Trusts * Contains a critical commentary with full reference to materials Michael Haley, Lara McMurtry from legal journals ISBN: 9780421599208 * Offers a wider range of coverage than other equity textbooks, in Publisher: Sweet & Maxwell particular equitable remedies, and doctrines such as estoppel and Publication Date: 01/09/2006 undue influence £24.95 * Details the latest reform proposals, in particular the recommendations as set down by the Law Commission * Provides students with a clear and current picture of the law of * Includes coverage of the case law and legislative developments trusts and equity placing the subject in its modern context * Combines in depth commentary with critical analysis to give students more than just a guide to the law Law of Trusts * Mirrors the structure of a traditional trusts and equity course for David J Hayton ease of use during studies ISBN: 9780421857605 * Contains practical illustrations to show how the law operates Edition: 4th Edition * Gives examples to aid understanding of the more complex and Publisher: Sweet & Maxwell technical areas Publication Date: 18/09/2003 * Contains a glossary of key terms at the back of the work. Offers a £17.95 short guide to further reading at the end of each chapter should students wish to study further This introductory text adopts a pragmatic approach focusing on basic principles of equity and trusts in the UK and other Contents: jurisdictions where relevant. The Law of Trusts provides an 1: An introduction to Equity and Trusts 2: The Three Certainties 3: effective introduction prior to detailed study of the subject as well Constitution of Trusts 4: Formalities and the Perpetuity Rules 5: as being a valuable companion to the larger textbooks. Mutual Wills and Secret Trusts 6: Non-charitable Purpose Trusts 7: This edition has been updated to include the Trustee Act 2000, Charitable Trusts 8: Cy-pres 9: Resulting Trusts 10: Constructive Trustee Delegation Act 1999, Contracts (Right of Third Parties) Act Trusts 11: Trusts of the Family Home 12: The Appointment, 1999, Land Registration Act 2002 and Human Rights Act 1998; Retirement and Removal of Trustees 13: The Duties of a Trustee plus a wealth of new case law including Foskett v McKeown , 14: Trustee's Powers 15: Variation of Trusts 16: Setting Trusts Twinsectra v Yardley , Walker v Stones and Re Angora Trust . Aside 17: Breach of Trust 18: Injunctions 19: Specific Performance

Law of Trusts Equity and Trusts Directions Edited by Geraint Thomas and Alastair Hudson First Edition Price: £250.00 (hardback) Gary Watt ISBN 978-0-19-829894-6 Price: £26.99 (Paperback) Publication date: 25 November 2004 ISBN 978-0-19-922737-2 2058 pages Estimated publication date: February 2008 480 pages A significant and comprehensive reference work on the law of trusts offering a brand new perspective Equity and Trusts Directions is written in an informal, engaging and Provides unique and in-depth analysis on those forms of trust used lively manner with an emphasis on explaining the key topics in practice covered on equity and trusts courses with clarity. The text is aimed Provides a broader focus on practice matters which is often difficult at engaging the reader's imagination through the use of diagrams, to find in other existing reference texts charts and references to extra-legal materials including news items Authoritative and well respected authors combining practical and extracts from artistic, including literary, works. The substantive experience with significant scholarly knowledge content of the text is designed to elucidate the relationship between A clear two part structure enables ease of navigation and access of equity, trusts, property, contract, and restitution to enable students information to map out conceptual connections between related legal ideas. This is a major new reference work on the law of trusts, providing There is also a focus on modern cases in the commercial sphere to comprehensive coverage of both the general principles and the reflect the constantly changing and socially-significant role of trusts application of trust law in specific areas of legal practice. and equity. A number of learning features are used throughout the The book is helpfully split into two parts along these lines: Part One text encouraging students to engage with the subject-matter, test considers the general principles involved and includes coverage of: their knowledge and check their understanding of the law. These all aspects of express private trusts; the duties and powers of features include self-assessment questions and exercises, chapter trustees; the variation of trusts; trusts implied by law; and breach of summaries, diagrams, and guides to further reading. trusts. Part Two puts the general principles to work by covering key practice areas including: insolvency; private client trusts; Recent developments include: Charities Act 2006; Law international trusts; pension funds; financial transactions; Commission work on Cohabitation & Trustee Exemption Clauses, commercial transactions; and trusts of land. This is a substantial 2006; Re Farepak Foods (2006); Re Horley Town Football Club work written by expert academics who also have experience of (2006); Barlow Clowes International Ltd. v Eurotrust International practice, supported by contributions from key specialists. Ltd (2006); Charter plc v City Index Ltd (2007); Stack v Dowden (HL, 2007). Contents BOOK ONE: GENERAL PRINCIPLES Contents PART 1: INTRODUCTION TO THE LAW OF TRUSTS

3 1. Introduction: The Scope of the Book 2. The Nature of the Trust PART 2: EXPRESS PRIVATE TRUSTS Law of Trusts and Equitable Obligations 3. The Creation of an Express Private Trust 4. The Constitution of Fourth Edition an Express Private Trust 5. The Beneficiary Principle 6. The Robert Pearce and John Stevens Interpretation of Trusts 7. Trusts with Unlawful Purposes 8. Trusts Price: £28.99 (paper) and Creditors 9. Nature of Beneficiaries' Rights and Interests ISBN 978-0-19-928535-8 Under, and Forms of, Express Private Trusts Publication date: 20 July 2006 PART 3: THE DUTIES AND POWERS OF TRUSTEES 915 pages 10. Appointment etc. of Trustees 11. The Duties of Trustees 12. Powers of Trustees The law of trusts is examined from a modern conceptual PART 4: THE VARIATION OF TRUSTS perspective and students are introduced to areas where trusts 13. The Variation of Trusts enjoy practical significance. This text remains accessible for PART 5: JUDICIAL REVIEW OF TRUSTEES' ACTIONS students without sacrificing detailed critical comment and engages 14. Control of Express Trustees with cutting edge issues, particularly the relationship between the PART 6: TRUSTS IMPLIED BY LAW law of property and the law of restitution. Written in a lively and 15. Resulting Trusts 16. Constructive Trusts - Introductory 17. stimulating style and supported by a strong analytical framework, Constructive Trusts in Response to Unconscionable Behaviour 18. this book presents the law of trusts in a relevant and exciting Constructive Trusts to Enforce Agreements 19. Constructive Trusts manner. in Response to Abuse of Fiduciary Position 20. Intermeddlers with the Trust Construed to be Liable as Though Trustees 21. Secret The fourth edition of The Law of Trusts and Equitable Obligations Trusts 22. Equitable Proprietary Claims, Estoppel, Quasi-Trusts provides comprehensive coverage of the syllabi for the majority of PART 7: BREACH OF TRUST degree level courses on the law of equity and trusts. It includes 23. Trustees' Liability for Breach of Trust 24. Liability of Strangers coverage of the Charities Bill 2005, the Civil Partnersip Act 2004, to the Trust 25. Tracing at Common Law and in Equity developments in the law surrounding constructive trusts, BOOK TWO: SPECIFIC TRUSTS proprietory estoppel, and new cases relating to the right to access PART 8: PRIVATE CLIENT TRUSTS trust documents and challenge the excercise of the trustee's 26. Interest in Possession Trusts 27. Discretionary Trusts 28. discretions. Accumulation and Maintenance Trusts 29. Will Trusts PART 9: INSOLVENCY AND TRUSTS A new Online Resource Centre containing twice-yearly updates to 30. Asset Protection Trusts 31. Quistclose Trusts 32. Retention of the text, accompanies this book. Title PART 10: INTERNATIONAL TRUSTS 33. International Recognition of Trusts 34. Conflict of Laws and Lewin on Trusts Trusts 35. Jurisdiction and Enforcement of Foreign Judgments 36. John Mowbray, Lynton Tucker, Nicholas Le Poidevin, Edwin Offshore Purpose Trusts Simpson, James Brightwell PART 11: OCCUPATIONAL PENSION FUND TRUSTS ISBN 9780421874206 37. Structure of Occupational Pension Provision - Trust and Edition: 18th Edition Contract 38. Creation 39. Interests and Rights of Members and Publisher: Sweet & Maxwell Beneficiaries in the Pension Fund 40. Duties and Powers of Publication Date: NA Pension Fund Trustees 41. Surpluses £295.00 PART 12: TRUSTS IN FINANCIAL TRANSACTIONS 42. Introduction: The Use of Trusts in Financial Transactions 43. Lewin provides the practitioner with the definitive text on the law Trusts Used to Take Security in Financial Transactions 44. Trusts and practice of trusts, and is frequently cited in court. It covers the of Financial Instruments 45. Trustees in Relation to Debt Securities definition, classification and creation of trusts, trustees, and 46. Trustees in Collective Investment Schemes 47. Private Trusts beneficiaries. The work has been completely updated to take for Investment Purposes 48. Trusts as Contracts in Financial account of recent case law and legislation, and includes items such Transactions as: Twinsecrta v Yardley , which analyses Quistclose trusts and PART 13: TRUSTS IMPLIED IN COMMERCIAL CONTEXTS also defines what is meant by dishonesty in the context of liability 49. Fiduciary Liability in Commercial Situations 50. Trusts and the for dishonest assistance in a breach of trust; T. Choithram Termination of Contracts International SA v. Pagarani , which discusses the requirements for PART 14: TRUSTS OF LAND AND OF THE HOME the valid creation of a trust where the settlor fails to vest the trust 51. Trusts of the Family Home 52. Trusts of Land assets in the intended trustees; and Tinsley v. Milligan on illegality. It also includes a discussion of the English rules of jurisdiction and service of proceedings outside England in trust disputes, and a Law of Trusts treatment of the new CPR rule 48.4(2) and (3) which makes Fifth Edition different provision for trustees' costs of litigation and of decisions J. E. Penner on costs in trusts disputes. Price: £19.99 (paper) * Includes both in-depth analysis and the practical implications of ISBN 978-0-19-928843-4 trust law * Provides clear guidance on controversial and undecided Publication date: 31 August 2006 questions * Covers all aspects of trusts law - from explanation, 478 pages interpretation, and creation of trusts, to the role and duties of trustees, to beneficiaries and their interests and administration * The law of trusts is undeniably difficult. Almost every topic is Analyses major decisions and applies them to the principles of the complicated by demanding intellectual problems, and academics law and the practice and procedure they affect and judges alike disagree about possible solutions. A book which claims to make trusts easy is, in the words of the author, 'a book for fools or the gullible.' What this text aims to do is make the law of Parker and Mellows: The Modern Law of Trusts trusts possible, explaining from first principles what trusts is about A J Oakley and providing the student with an understanding not only of the ISBN 9780421781801 law, but of the important academic controversies surrounding it. Edition: 8th Edition Lists of 'must read' cases, included at the end of each chapter, Publisher: Sweet & Maxwell encourage the student to seek out the meaning of trust law for him Publication Date: 25/09/2003 or herself by studying the judgments on which the body of rules has £32.00 been built. This fifth edition has been fully updated to take account the latest developments in the law. Written in an easy, narrative This classic text sets out the underlying principles which govern style with helpful advice on how best to tackle the subject, The Law this area of law and explores in a very practical fashion the of Trusts makes sense of what can be a daunting field. It will be administration of trusts. welcomed by anyone wishing to gain a clear understanding of this area of law, and will be of invaluable assistance for students writing This new edition incorporates all the new trusts legislation such as term essays and preparing for exams. the Trustee Act 2000, along with a wealth of new case law including Twinsectra v Yardley . The chapters on Pensions Trusts Contents and Trusts in the Conflict of Laws have been expanded. All the 1. Historical Origins of the Trust 2. Property, Obligations and Trusts remaining chapters have been re-formulated and brought fully up- 3. Express Trusts 4. Resulting Trusts 5. Constructive Trusts 6. to-date. Formalities and Secret Trusts 7. Certainty 8. Constitution of Trusts 9. Trusts and Purposes 10. The Trust Up and Running 11. Breach A J Oakley draws on a wealth of experience in both teaching and of Trust 12. The Law Governing Fiduciaries 13. Charitable Trusts practice to provide the reader with a thoroughly updated and accessible guide to the law and the overall function of trusts. This

4 new and updated edition incorporating recent case law and major legislative changes will be welcomed by teachers and students at Rationalizing Property, Equity and Trusts undergraduate level, vocational students and practitioners. Essays in Honour of Edward Burn, Edited by Joshua Getzler Contents: Price: £37.00 (Hardback) The classification of trusts. The essential ingredients of a trust. The ISBN 978-0-406-96440-3 formal requirements for the creation of a trust. The constitution of a Publication date: 28 October 2003 trust. Discretionary trusts and powers. Legality of a trust. Protective 382 pages trusts. Implied or resulting trusts. Constructive trusts. Charitable trusts. Pension trusts. The appointment, retirement and removal of Contents trustees. The administration of trusts. The taxation of a trust. 1. Trusts: The Inessentials , Tony Honoré 2. Usucapio and the Law Apportionment. Income from the trust fund. Applications of trust of Trusts , Jeffrey Hackney 3. Formality and Informality in Property capital. The position of a beneficiary under a trust. Trustees' and Contract , John Cartwright 4. The Motive, Not the Deed , Lionel remuneration and benefits. Variation of trusts. Breach of trust. Smith 5. Restitution Through the Looking Glass: Restitution Within Trusts in the conflict of laws. Exporting trusts. Equity and Equity Within Restitution , Graham Virgo 6. Professional Liability in the Will-Making Process , Sir Christopher Slade 7. Form and Substance , Lord Templeman 8. Tackling Avoidance , Ben Practical Trust Precedents McFarlane and Edwin Simpson 9. Registered Land - A Law Unto Withers LLP Itself? , Charles Harpum 10. The Rhetoric of Realty , Kevin Gray Loose-leaf: ISBN 9780851211831 and Susan Francis Gray 11. Roman and English Prescription for ₤ 356,00 Incorporeal Property , Joshua Getzler 12. Reading Roman Law Multi-user fee per 5 Users: ISBN: 9780421861909 with Edward Burn , Ann Smart ₤ 152,75 Publisher: Sweet & Maxwell Snell's Equity A prime requirement in creating an effective trust is to ensure that it Mainwork & Supplement meets the needs of the parties involved, within today's legal ISBN: 9780421948006 requirements, and affords the fullest possible protection against Edition: 31st Edition outside predators, not least the tax man. Publisher: Sweet & Maxwell Practical Trust Precedents contains all the material needed to Publication Date: 27/11/2006 create airtight trusts with allowances for flexibility to meet changing £350.00 needs. It provides complete documents, alternative and additional clauses, ancillary documents, and documents for special situations Acknowledged as the leading authority on equity, Snell deals with - all backed by expert commentary. equitable principles and remedies, together with their application in Four core precedents are included for the major types of trust: trusts, probate and mortgages. Containing the most comprehensive accumulation and maintenance trust; non-interest in possession (or coverage in this area, and frequently cited in court, it offers expert discretionary) trust; interest in possession trust; insurance trusts; interpretation of the rules of equity and how they can be applied in public trusts, primarily charitable. different situations. The work will enable trusts to be drafted which: * Renowned for its clear discussion of how the complex rules of * Serve the required purpose equity apply in practice * Allow flexibility so that changes and enhancements can be made * Analyses the five ancient equitable doctrines of conversion, * Meet today's legal requirements reconversion, election, performance and satisfaction * Offer the necessary protection against the rigours of taxation * Shows how they can be applied to solve clients' problems * The full text of the precedents is now also available on disk in * Examines recent developments, including the Trustee Act 2000 Word format to enable speedy drafting of documents without the and important case law such as Twinsectra v. Yardley and Royal need to re-key Bank of Scotland v. Etridge * Includes new chapters on fiduciaries and on monetary claims and a completely restructured section on constructive and resulting Ranking Spicer and Pegler: Executorship Law, Trusts and trusts Accounts 25th edition £80.00 GBP ISBN/ISSN 9780406958877 Tax Tutor - Trusts and Estates CD-ROM Publication Date November 2005 Single User - First Module : Format Paperback £188.00 GBP Single User - Additional Module : This long-awaited and comprehensively rewritten new edition deals £123.37 GBP specifically with the law and accounts when executing a will as well Product Code TTTE as all related taxation & trust matters. Written in a practical and Publication Date October 2003 useful style, it contains clearly defined sections for law and Format CD-ROM accounts and is completely revised with new sections on Accounts, the taxation of executors and trustees, and includes 11 appendices Tax Tutor is a CD-Rom set, or online service that provides and worked accounts. interactive audiovisual lectures in a format that makes learning fast, fun and convenient. With Tax Tutor, wherever there is a computer, Contents: you can have your own personal tax tutor with you. Tax Tutor is Executorship law suitable for virtually anybody involved in tax; students, practitioners, 1. Wills 2. Intestacy 3. Family Provision 4. Executors & corporate tax professionals or lawyers needing to understand tax. Administrators 5. Grants of Probate and Administration 6. Updated after each Finance Act, Tax Tutor can be used to claim Administration of estates (1): Getting in assets 7. Administration of CPE/CPD points and print off a bespoke certificate for each estates (2): Assets not part of general estate 8. Administration of module. estates (3): Debts and Expenses 9. Administration of estates (4): Distribution 10. Administration of estates (5): Litigation 11. Estates with a foreign element Textbook on Succession Trust Law Second Edition 12. Testamentary Trusts 13. Trustees 14. Beneficiaries 15. Andrew Borkowski Administration of trusts Taxation of executors and trustees 16. Price: £29.99 (Paperback) Deceased's personal tax liability 17. Taxation on death 18. Post- ISBN 978-1-84174-221-2 death rearrangements 19. Taxation during administration of an Publication date: 7 March 2002 estate 20. Taxation during administration of a trust 432 pages Accounts 21. The Revenue Account 22. Estate Accounts 23. Trust Accounts Comprehensive coverage of the subject - the book will serve as the Appendices single core text for any succession law course 1. Will and Codicil e.g. 1 2. Will and Codicil e.g. 2 3. Next of Kin on Generous treatment of the cases - students will not need a intestacy 4. IHT 200, IHT 201, IHT 202 5. Oath for probate e.g. 1, separate casebook e.g. 2, Oath for administration 6. Grant of Probate, Grant of Up-to-date treatment of the latest developments, both statutory and administration 7. Accounting Recommendations 8. Estate case law. This edition places greater emphasis on family provisions accountant (e.g.1) 9. Estate accounts (e.g.2) 10. Trust accounts and the Human Rights Act 1998 (e.g.1) 11. Trust accounts (e.g.2)

5 Key cases such as Jennings v Rice [2001] WTLR 871, Chana c Considers all aspects of estate planning, showing you how to Chana [2001] WTLR 205 and Ewing v Bennett [2001]WTLR 249 formulate strategies for the provision, holding and devolution of are all examined closely in this new edition personal and family resources. The book is packed with practical The law of succession is of fundamental interest to us all. When planning suggestions. someone dies their property is distributed in accordance with their will or the rules of intestacy - the cornerstone of the law of The style is straightforward and easy to read with clear headings. succession. The interplay between the wishes of testators and the expectations of family and friends produces a subject of compelling Contents: human interest. What is Estate Planning?; Lifetime Planning; Introduction to Trust Textbook on Succession will provide students with a lucid and Law; Creating Settlements; Existing Settlements; Offshore Trusts; readable exposition of the subject, dispelling the notion of Insurance; Pensions; The Family Home; The Family Business; The succession as a "dry" subject. Central issues such as the limits of Family Farm; Woodlands; Gifts to Charities, etc; National Heritage testamentary freedom and the rights of spouses and children on Property; Matrimonial Breakdown; Planning for Death; Post-Death intestacy are discussed in detail. Considerable attention is also Estate Planning; Investing Abroad; Immigration and Emigration; given to the rich case law with clear and full commentary provided The Foreign Client; Lifetime Planning - A Case Study; Tables; on each case discussed. New cases include, Ewing v Bennett Index. [2001] WTLR 249 on execution of will and the problems of illnesses such as dementia, Re Dabbs [2001] WTLR 527 on the validity of a will, d'Eye v Avery [2001] WTLR 227 on the intention to make a will Trust Taxation and Chana v Chana [2001] WTLR 205 on soundness of mind and Emma Chamberlain, Chris Whitehouse alcoholism. ISBN: 9780421965300 The text covers all the major areas of this subject, including the Series: Planning After the Finance Act 2006 administration of estates and will be essential reading for all Publisher: Sweet & Maxwell students studying wills, intestacy and succession on law degrees or Publication Date: 31/12/2006 vocational courses. £110.00

Contents What is trust, types of trust; residence and domicile; overview of 1. Intestacy 2. Wills: Nature, Characteristics and Contents 3. taxation of trusts; income tax; CGT definitions; CGT on creation of Making A Will: Capacity and Intention 4. Making A Will: Formalities a settlement; actual and deemed disposals by trustees; CGT on the 5. Revocation 6. Construction of Wills 7. Entitlement 8. Family disposal of a beneficial interest; CGT hold-over relief; offshore Provision and Testamentary Freedom 9. Alternative Succession trusts;’ settler-interested trusts; loss relief provisions; IHT and 10. Administration reservation of benefit introduction; the new IHT rules overview; IHT definitions and classifications; creation of settlements, GWR and POA; IHT treatment of qualifying IIP trusts; when IHT is charged on Todd & Wilson's Textbook on Trusts IIP trusts; immediate post-death interests and other qualifying Eighth Edition interests in possession after FA 2006; taxation of relevant property Sarah Wilson settlements; A&M trusts; excluded property settlements – the Price: £26.99 (Paperback) foreign dimension; liabilities; reservation of benefit and POA; trusts ISBN 978-0-19-920326-0 for minors and older children; trusts for vulnerable beneficiaries; Publication date: 29 March 2007 revertor to settler trusts; wills; deeds of variation; bare trusts; trusts 528 pages and houses; business and agriculture property; life policies and other life This book focuses on the key themes of an undergraduate course in equity and trusts, and has been thoroughly updated and revised to enhance accessibility. Complex issues are explained clearly but Trusts: A Modern Analysis without over-simplifciation, and students are encouraged to engage Robert Chambers critically with the material through real-life issues, key scholarship, Price: £19.99 (Paperback) and consideration of current theoretical perspectives. ISBN 978-0-19-927259-4 Estimated publication date: March 2008 New material on remedies and the nature and classification of 256 pages trusts has been included to reflect the increasing prominence of these areas on undergraduate degree courses. Chapters on This book provides law students with a clearly written and charity, co-ownership, and trusteeship have also been significantly accessible introduction to the law of trusts and its place in modern reworked to incorporate their extensive development or private law. This fascinating subject has produced a vocabulary reorientation on account of legislative change, proposals for reform, and legal structure that are not to be found elsewhere. Yet the law and broader policy movements. of trusts continues to evolve to meet modern challenges in many different areas of law, including commercial law, pension funds, Online Resource Centre and restitution. Mastery of the subject requires both an The Online Resource Centre provides updates, web links, essay understanding of very old legal concepts and an ability to apply questions and answer guidance, and summaries of selected further them to modern legal problems, and this book is designed to help reading. the reader do both.

Contents With plain language and a relaxed style, Robert Chambers explains 1. Law and equity and an introduction to the trust 2. The nature of the key concepts and essential structure of trust law and helpfully the trust: its operation and applications in society and economy 3. compares them to other areas of the law. The book is divided into Constitution of trusts and covenants to settle 4. The three four main parts: the trust relationship, the creation of trusts by certainties and the significance of the 'beneficiary principle' 5. consent and by operation of law, and breach of trust. In each part, Formalities and other requirements for validity 6. Perpetuities 7. traditional trust concepts are explained in modern terms, providing Introduction to resulting and constructive trusts 8. Resulting trusts, a deeper understanding of the traditional concepts and an ability to gifts to non-charitable unincorporated associations and pension relate them to similar concepts used in other areas of law, such as funds 9. Beneficial interests in the family home: a case study 10. contracts, torts, and unjust enrichment. Secret and half-secret trusts (and constructive and resulting Trusts) 11. Equitable fraud and the constructive trust 12. An introduction to Contents charity 13. The legal definition of charity 14. Cy près 15. The office THE TRUST RELATIONSHIP of trustee: commencement and termination 16. Powers, discretions 1. The Trust Relationship 2. Beginning, Changing or Ending the and duties of trustees 17. Variation of trusts 18. Breach of trust 19. Relationship 3. Trustees Remedies TRUSTS CREATED BY CONSENT 4. Intention 5. Subject and Object 6. Purposes TRUSTS CREATED BY OPERATION OF LAW Tolley's Estate Planning 2007-08 (Part of the new Tolley's Tax 7. Wrongs 8. Unjust Enrichment 9. Other Events Planning Series) BREACH OF TRUST £105.00 GBP 10. Breach of Trust 11. Liability of Trustees 12. Liability of Others ISBN/ISSN 9780754532996 Proposed Publication Date November 2007 Trusts and Equity Format Paperback Second Edition Gary Watt

6 Price: £27.99 (paper) details of major cases discussed in the text, questions and guide ISBN 978-0-19-928532-7 answers, updates and web links to related sites. Publication date: 2 March 2006 559 pages Contents 1. Introduction to Equity and Trusts This stimulating textbook has been designed to provide students 2. Understanding Trusts with a clear step-by-step guide to the typical subject matter of an 3. Capacity and Formality Requirements undergraduate course on trusts and equity. A number of critical 4. Certainty Requirements perspectives, such as the tension between property and obligations 5. The Constitution of Trusts approaches to the trust, are maintained throughout to give overall 6. Public Policy Limitations on the Formation of Trusts theoretical coherence to the work. It is intended that by reading the 7. Purpose Trusts introduction to each chapter in turn the student will appreciate the 8. Charitable Trusts scope and boundaries of the subject and see connections between 9. Variation of Trusts chapters even before he or she has engaged with the detailed 10. Trustee Appointments content. The major focus of the book is upon the law of trusts. 11. The Nature of Trusteeship Equitable principles, doctrines, and remedies are introduced in the 12. Trustees' Duties first chapter of the book and analysed throughout with reference to 13. Maintenance and Advancement practical examples involving trusts. This text seeks to give 14. Investment appropriate emphasis to modern trusts in commercial contexts, and 15. Breach of Trust: Defences and Relief contemporary developments in the areas of investment and breach 16. Resulting and Constructive Trusts of trust. 17. Informal Trusts of Land 18. Tracing Online Resource Centre 19. The Equitable Liability of Strangers to the Trust A companion web site provides additional support for both students and lecturers with the following resources:

Student resources: - updates- web links- problem scenarios, essay questions, and general answer guidance International / Cross-Border

Lecturer resources (password protected): Drafting Cayman Islands Trusts - lecture course outlines- problem scenarios, essay questions, and in-depth answer guidance James Kessler, Tony Pursall November 2006, ISBN 9789041124883 Contents Hardcover , 496 pp. Part I Introduction to Trusts and Equity Euro price: € 210,00 1. Foundations 2. Trusts in Context Part II Creation and Recognition of Trusts The Cayman Islands is one of the world s leading jurisdictions for 3. Trusts Created Expressly 4. Effective Disposition of Benefit: the establishment of offshore trusts. However, it is not easy for a Constitution of Trusts 5. Ineffective Disposition of Benefit: Resulting practitioner to approach the drafting of a Cayman Islands trust Trusts 6. Trust Creation and Public Policy I: Formality and instrument with confidence. This eminently practical book solves Perpetuity 7. Trust Creation and Public Policy II: Illegality and that problem to near perfection. Charity 8. Constructive Trusts and Informal Trusts of Land Arranged as a collection of precedents, with each provision of Part III The Regulation of Trusts 9. Flexibility of Benefit 10. The every precedent explained in detail, Drafting Cayman Islands Fiduciary Duty 11. Fulfilling and Filling the Office of Trustee 12. Trusts, could hardly make the drafting process easier. The drafter Investment 13. Breach of Trust: The Personal Liability of Trustees learns the advantages and potential pitfalls associated with each Part IV Trusts and Third Parties 14. Tracing and Recovering Trust provision as he or she prepares to draft it. The authors provide Property 15. The Equitable Liability of Strangers to the Trust specific language, although individual variations (based on the authors' expert guidance) are encouraged. The precedents covered including the following: Trusts Textbook  Discretionary trusts (with and without protectors)  Interest in Second Edition possession trust  Reserved powers trust  Charitable trust  Gary Watt STAR trusts  Appointments and retirements of trustees Price: £26.99 (Paperback) For additional convenience, the precedents are also provided in ISBN 978-0-19-928444-3 Word format on a CD-ROM that comes with the book. Publication date: 2 March 2006 The detailed annotation answers such key questions as the 496 pages following:  Are hostile beneficiaries clauses valid?  Do automatic flee Trusts Textbook is an accessible text that sets out in clear and clauses work?  What powers can a settlor reserve?  How can comprehensive terms the essential content of undergraduate STAR trusts be used to protect trustees holding high-risk assets?  degree courses in trusts. The nature and history of equity is also Would STAR trusts be recognised in other jurisdictions?  How considered in detail and equitable remedies are discussed can one restrict a beneficiary's right to information and trust throughout the context of trusts law. The text elucidates the documents?  Can the appointment of a foreign trustee discharge relationship between trusts, property, contract and restitution to a retiring Cayman trustee?  What indemnities should retiring enable students to map out conceptual connections between trustees request from successors? competing legal ideas. There is also a focus on modern cases in the commercial sphere to reflect the constantly changing and As a systematic approach to drafting Cayman Islands trusts, this socially-significant role of trusts and equity. A number of features book will be of immeasurable day-to-day value to practitioners and are used throughout the book to enable the students to work administrators alike. interactively with the text, allowing them to test their knowledge and check their understanding of the law. These features include self- Drafting Trusts and Will Trusts in the Channel Islands assessment questions and exercises, chapter summaries, diagrams and guides to further reading. A glossary of key terms is James Kessler, Paul Matthams also included. ISBN: 9780421957107 Publisher: Sweet & Maxwell This new edition has been fully revised and updated to incorporate Publication Date: 08/12/2006 all major developments since the last edition, including the £167.89 Charities Bill 2004, the Civil Partnerships Bill 2004, Inland Revenue proposals for the reform of trusts taxation (2004) and Law Discusses the principles of Jersey and Guernsey trust law, Commission proposals on the apportionment of capital and income enabling practitioners to interpret and understand existing trust (2004) and the forfeiture rule (2003). Also new to this edition are settlements and to draft new ones with confidence. around thirty new cases on subjects as diverse as mortgage fraud, Highlights the differences between Jersey and Guernsey trust law money laundering, tax avoidance, defrauding trade creditors, Enables you to understand the law and to draft safe, accurate solicitors acting in conflict of interest and disputes over domestic trusts, according to the law in either jurisdiction property. Advises on the best trust to use in each situation and provides solutions to drafting problems Online Resource Centre Highlights common mistakes and traps The text is supported by a companion web site containing further Covers both lifetime trusts and will trusts Cites Jersey and Guernsey case law, both reported and unreported 7 Offers a clear, easy-to-understand style, free of technical jargon and terminology used in different parts of the world, authors may Contains precedents which are also provided on CD-ROM for adapt the structure of their texts to the specific and concrete quicker drafting aspects of their own systems. Written by two highly regarded trust practitioners, so you know you In addition to national monographs, this work will also focus on can rely on the advice given international treaties and conventions related to property and trust law. Contents: Trusts in Jersey and Guernsey – An Introduction. Style. Principles For each country covered the work provides the following: of Interpreting Trust Documents. Beneficiaries. Trustees. Trustees’ List of Abbreviations - General Introduction - Selected Bibliography Powers. Trust Property. Duration of the Trust. General Provisions Part I. Immovable Property and Real Property of a Trust. Drafting and Understanding Overriding Powers. 1. General Classification 2. Legal Interests 3. Equitable Interests 4. Appointment, Re-Settlement and Advancement). Exercising Limited Interests 5. Security Interests 6. Joint Ownership 7. Overriding Powers. Settlor Exclusion Clause and Default Clause. Neighbourhood and Urban Problems 8. Agrarian Problems Discretionary Trusts. Interest in Possession Trusts. Administrative Part II. Movable Property and Personal Property/Chattels Provisions. Will Trusts. Charitable Trusts. Non-Charitable Purpose 1. General Classification 2. Legal Interests 3. Equitable Interests 4. Trusts. Proper Law, Place of Administration and Jurisdiction Security Interests Clauses. Restricting Rights of Beneficiaries. Execution of Wills and Part III. Acquisition of Property Rights Trusts Instruments. Appointment and Retirement of Trustees. 1. Transfer of Property by Contract Inter vivos 2. Transfer of Indemnities for Executors and Trustees. Property by Death 3. Possession 4. Accession 5. Appropriation 6. Precedents: Expropriation 7. Insolvency Discretionary Trust. Interest in Possession Trust for Settlor. Part IV. Trust and Fiduciary Mechanisms Precedents for Administrative Provisions. Discretionary Will Trust 1. Administration of Property 2. Security for Non Jersey/Guernsey Domiciled Testator. Charitable Trust. Part V. Security Administrative Provisions for a Charitable Trust. Precedents for 1. Securities in Immovable Property 2. Securities in Movable Supplemental Documents Property. Index

Table of contents The Hague Trusts Convention FRONT MATTER: International Advisory Board. Encyclopaedias Scope, Application and Preliminary Issues and Editors. Introducing the International Encyclopaedia of Laws. Jonathan Harris Curriculum Vitae of the General Editor. Hart Publishing GENERAL SECTION: List of Contributors. Introducing the May 2002 International Encyclopaedia of Property and Trust Law. Curriculum £86.00 Vitae of the Editor. 544 pages NATIONAL MONOGRAPHS: Australia, by Dr. S.J. Hepburn. The Hardback Philippines, by Marciano Galera Delson. Singapore, by Prof. Sook ISBN 1-84113-110-5 / 9781841131108 Yee Tan and Hans Tjio. South Africa, Parts I and II, by Prof.Dr. C.G. van der Merwe, Prof.Dr. D.L. Carey Miller, and Prof.Dr. M.J. Trusts cross borders. When they do, real difficulties may arise. Will De Waal. the understanding of what a trust is be different in a foreign state? Will the rights, powers and duties of the trustee and settlor be the same? What rights will the beneficiary be able to assert? To what International Estate Planning, Second Edition extent will the trust assets be safe from the claims of creditors, Henry Christensen, III forced heirs, or third parties? Which legal system will be applied to $246.00 the trust? Within what limits? What if the trust needs to be Matthew Bender recognised in a state which does not have the institution of the trust 1 volume, looseleaf; updated annually in its domestic law? ISBN 0820514829 The Hague Trusts Convention, enacted into English law by the Recognition of Trusts Act 1987, seeks to ameliorate the situation Designed for estate planning specialists and financial planners, by providing harmonised choice of law rules for “trusts created International Estate Planning covers U.S. legal issues affecting voluntarily and evidenced in writing.” It also provides for the estates, such as taxation, conflict of laws, community property and recognition of trusts in Contracting States. Those Contracting asset protection trusts. This publication also provides analysis of States should recognise the trust, even if they do not have the selected countries chosen for their importance as potential sites for institution in their domestic law. establishment of trusts or other investment vehicles (e.g., Bermuda This book is the first published in England to devote itself to a and Liechtenstein), and as possible residences for U.S. nationals detailed analysis of the Convention. It is aimed at academics and for business purposes. Each chapter is written by an expert in that practitioners; at private international lawyers and at trust lawyers. country. Frequent reference is made to the position in civil law states U.S. estate, gift and income taxation of nonresident aliens. U.S. (especially in the Contracting States of Italy and the Netherlands) citizens with alien spouses - Qualified Domestic Trusts (QDOTs) and in other trust states, both offshore and onshore. U.S. income taxation of foreign trusts. Separate chapters on U.S. The Hague Trusts Convention deals with the operation of the trust tax treatment of foreign executives temporarily posted in the United itself. It does not deal with the preliminary steps needed to create a States and of U.S. executives temporarily posted abroad. Conflict trust. These preliminary matters raise highly complex and of laws rules used to determine which country's descent laws and uncharted choice of law issues. Detailed discussion of these taxes apply to specific dispositions of property. Use of trusts to matters is also provided, and appropriate solutions suggested. safeguard assets. Will drafting for multiple jurisdictions, with suggested forms. Effect of treaties on estate planning

International Encyclopaedia of Laws: Property and Trust Law Alain Verbeke International Income Tax and Estate Planning, 2d April 2000, ISBN 9789041107596 William H. Newton, III Looseleaf Book - hardbound Purchasers of this looseleaf are enrolled in an automatic $394.00 supplement program. Clark Boardman Callaghan Subscription price including last published supplement: 2 Print Euro price: € 375,00 July, 2007 Update Frequency: Annually International Encyclopaedia of Laws: Property and Trust Law The Property and Trust Law volume of the International A practical and client-oriented approach to avoiding the traps Encyclopaedia of Laws series deals with the diversity of rights and created by the worldwide scope of many investment and business interests in all kinds of property and assets. Because property law dealings. Provides in-depth coverage of international tax planning has developed along completely different lines in the diverse legal and beyond to the fields of conflicts of laws, estate planning, trusts, families, this practical country-by-country analysis and guide takes probate, and estate administration. An invaluable aid to a functional approach to the subject matter. The perception that international estate planners unfamiliar with international aspects of legal solutions, concepts, terms and mechanisms vary, and may planning, to experienced international estate planners, and to even seem at some points to be diametrically opposed, should not others practicing in the international tax planning area. conceal the fact that such solutions are often functionally equivalent, in spite of their technical or conceptual differences. Contents: This work primarily contains national monographs, based on a International Taxation—Planning, Jurisdiction, and Professional standard outline. Due to the tremendous differences in concepts Practice. Conflict of Laws in International Income Tax and Estate

8 Planning. Federal Taxation of United States Citizens, Residents, or requirements and offer maximum protection from unwanted Domiciliaries in Foreign Jurisdictions. Federal Taxation of predators. Nonresidents and Nondomiciliaries. Tax Treaties. Trusts. International Trust Precedents provides a complete library of Generation-Skipping Transfer Tax. Partnerships. Corporations documents, with clear supporting commentary, to create effective Disposition of Assets in International Income Tax and Estate trusts in key overseas jurisdictions. Not only is it possible to Planning. Probate and Administration. compare different countries to see which jurisdictions are most Appendices: Returns, Forms, Instructions, and Publications. United suitable, but there is also the necessary back-up information on States Tax Treaty Tables. Exchange of Information Agreements. relevant trust law, company law, taxation and administration. Treaty Texts. Sample International Estate Planning Trust and Will In addition, the work considers the UK implications of using Provisions International Income Tax and Estate Planning offshore jurisdictions, deals with the possibility of establishing and transferring UK trusts overseas, and examines the position of offshore trustees. International Trust Laws & Analysis * Complete precedents written in a clear and easy-to-follow style Walter H. Diamond, John E. Sullivan III and backed up by expert commentary June 2001, ISBN 9789041198303 * Looks at the relevant company and trust law of each jurisdiction Looseleaf * Explains how the use of overseas trusts can aid international Purchasers of this looseleaf are enrolled in an automatic business planning supplement program. * Explains the position of offshore trustees Subscription price including last published supplement: * The full text of the precedents is now also available on disk in Euro price: € 875,00 Word format to enable speedy drafting of documents without the need to rekey In this era of global expansion, the establishment of trusts in overseas locations is becoming an increasingly popular investment option. With a bewildering variety of offshore jurisdictions to choose Legal Aspects of Offshore Financial Law from, sound advice as to the advantages and pitfalls of investing in Confidentiality in Offshore Financial Law & Trusts and Related each location is essential. Tax Issues in Offshore Financial Law International Trust Laws and Analysis provides all the legal, tax, Rose-Marie Antoine and estate-planning intelligence necessary for professional Price: £270.00 (Pack) advisers to recommend offshore jurisdictions to their clients--as ISBN 978-0-19-927080-4 well as the tools to establish and operate trusts in compliance with Publication date: 14 April 2005 all applicable rules and regulations. The full text of the trust laws of 560 pages 60 countries is included with clear, concise comparison charts aimed at reducing research time. The 29 vital elements of each Two volumes dedicated to the legal aspects of offshore financial jurisdiction's laws are analyzed in detail. law, together combining detailed examination of both the statutory This major reference work is a one-stop guide to the formation of origins and expanding case law in this area offshore trusts. The work is kept up-to-date by regular Available at the special pack price of £250 supplements, which track the key changes and developments in Confidentiality in Offshore Financial Law and Trusts and Related foreign trust laws and practices. Tax Issues in Offshore Financial Law are now available together as Professional consultants involved in trust establishment, including a two-volume set. Each title provides detailed analysis of the law bankers, independent lawyers or in-house counsel, tax consultants, and practice relating to offshore finance, including money accountants, public relations advisers, and actuaries, will find laundering issues, tax planning, asset protection, and the creation International Trust Laws and Analysis an invaluable, efficient, and and management of trusts. They are valuable research tools for the reliable source of practical reference and information. practitioner and academic alike.

Table of contents Contents How to create a trust. Registration forms when required. Foreign CONFIDENTIALITY IN OFFSHORE FINANCIAL LAW Trust Law. Comparison Chart. Glossary of Terms. Part I - Locating Confidentiality in Offshore Finance Full Text and Explanation of Foreign Trust Laws: Andorra. Anguilla. 1. The Nature of the Offshore Financial Centre 2. The Parameters Antigua and Barbuda. Aruba. Australia. Austria. Bahamas. of Offshore Confidentiality and its Justification 3. Taxation and Barbados. Belize. Bermuda. British Virgin Islands. Brunei. Cayman Confidentiality Islands. Cook Islands. Costa Rica. Cyprus. Gibraltar. Grenada. Part II - Disclosure Initiatives and the Erosion of Offshore Guernsey. Confidentiality Hague Convention on Trusts (includes Netherlands, Portugal, Italy, 4. Guiding Principles and Developments Towards Disclosure 5. France, Belgium, Spain, Luxembourg, etc.). Hong Kong. Ireland. Legislative and Treaty Approaches to International Legal Isle of Man. Jersey. Labuan. Liechtenstein. Madeira. Malaysia. Assistance 6. Money Laundering and Serious Crime 7. Impact of Malta. Marshall Islands. Mauritius. Monaco. Montserrat. Nauru. Restraint Orders on Confidentiality 8. Constitutional Protection of Netherlands Antilles. Nevis. New Zealand. Niue. Panama. Prince Privacy in Offshore Regimes: Challenges and Dilemmas 9. The Edward Island. Russia. St Kitts. St Lucia. St Vincent. Samoa. Privilege Against Self-Incrimination in Offshore Jurisprudence 10. Seychelles. Singapore. Switzerland. Turks and Caicos. United The Comity Principle and Confidentiality 11. The OECD's Kingdom. United States (Alaska, California, Colorado, Delaware, Challenge to Offshore Confidentiality 12. Conclusion: Challenges Montana, Nevada, New York, Rhode Island). Vanuatu. and Prospects Point-by-point analysis covering the 29 vital elements of each TRUSTS AND RELATED TAX ISSUES IN OFFSHORE country's law: FINANCIAL LAW Legislative Background. Formation. Exempt Tax Status. Minimum Part I - Fundamentals of the Offshore Trust Assets. Residency Requirement. Registration. Revocable or 1. Introduction - The Place of the Offshore Trust in the Offshore Irrevocable. Void or Voidable. Settlor as Beneficiary. Perpetuity Financial Centre 2. Anatomy and Functions of the Offshore Trust 3. Period. Wait and See Provision. Accumulations. Beneficiaries. Special Trust Vehicles 4. The Role and Powers of the Offshore Trustees and Trustee Companies. Enforcers. Protectors. Protector 5. Questions of Legitimacy and the Offshore Trust 6. Confidentiality Rules. Financial Disclosure. Redomiciliation. Acceptance of the Offshore Trust Government and Private Fees. Exchange Control. Tax Treaties. Part II - Challenges to the Offshore Trust and Common Pitfalls to Restrictions. Asset Protection. Fraudulent Dispositions. Time Limit Avoid to Bring Suit. Foreign Court Awards. Forced Heirship. Other Types 7. Disclosure and Confidentiality Obligations 8. The Offshore Trust of Trusts. Government Control as a Sham 9. The Law on Fraudulent Conveyances and the Offshore Trust 10. Duties of Trustees in Managing Offshore Trusts 11. Liability of Third Parties to the Trust 12. Liability of Directors of International Trust Precedents Offshore Corporate Trustees Withers LLP Part III - The Offshore Tax Function Loose-leaf: ISBN 9780851215747 13. Responses to the Tax Function of Offshore Trusts 14. ₤ 508,00 Overview of Statutory Tax Countermeasures against Offshore Multi-user fee per 5 Users / CD-ROM: ISBN 9780421862104 Trusts 15. Judicial Engineering of the Tax Function of Offshore ₤ 218,55 Trusts 16. Bilateral Routes to the Tax Function and the Question of Publisher: Sweet & Maxwell Sovereignty 17. Duties of Offshore Trustees in Relation to Tax Part IV - The Conflict of Laws and the Offshore Trust Using overseas trusts can be one of the most highly effective 18. Transplanting the Common Law Trust- Conflict of Laws and the methods of protecting business funds, reducing tax payments or Acceptance of the Offshore Trust reorganising control of assets and property. However, the utmost 19. Jurisdiction over the Offshore Trust 20. The Proper Law of the care must be taken to ensure that offshore trusts meet the need of Offshore Trust 21. Recognition of the Offshore Trust in Civil Law the parties concerned, comply with the host jurisdiction's legal Countries 22. Rights to Succession- Forced Heirs and the Offshore

9 Trust 23. Capacity to Create the Offshore Trust and Initial The offshore financial centre remains one of the most important Transfers of Assets 24. The Non-enforcement of Foreign and intriguing new phenomena in the international financial sector Judgments under Offshore Trust Law today, accounting for billions of investment dollars worldwide. One of the key financial products that the sector has spawned is the offshore trust. A statutory creation, the offshore trust is a significant Modern International Developments in Trust Law departure from the traditional English common law trust. This David J. Hayton modern trust, which serves as an important vehicle for tax March 1999, ISBN 9789041197061 planning, estate planning, asset protection, and broader investment Hardcover , 360 pp. objectives in offshore jurisdictions, operates within a special legal Euro price: € 148,00 framework. It embodies significant and often radical concepts, such as the purpose trust, and trusts created specifically to avoid forced This book is concerned with the development of the trust idea in heirship regimes. This book examines this complex legal common law jurisdictions, whether mainland or offshore, and in civil framework and the corresponding jurisprudence in detail, providing law jurisdictions. While trusts are important for preserving family a valuable resource tool for the practitioner and academic alike. wealth and influence, over ninety per cent of the value of trust funds is found in commercial or financial trusts, about which little The offshore trust is a fairly new creature, and thus several has been written. controversial questions arise. This book offers an honest appraisal It is interest in the latter type of trust that is likely to lead to the of such questions, examining the offshore trust from both its development of the trust idea in European mainland jurisdictions, statutory origins and comparatively, taking into account common especially as the economic destinies of European jurisdictions law presumptions about the trust. This enables the practitioner to become increasingly intertwined and as the Hague Convention on source workable solutions to the inevitable conflicts that arise. the Recognition of Trusts comes to be implemented. Public policy concerns are also addressed. In this volume the work of leading trust scholars in Canada, England, the USA, Germany and Japan is brought together to Offshore trusts have not been insulated from broader questions explore key issues in trust law, until now not covered in any single surrounding offshore financial centres. These are also discussed, resource: particularly in relation to their tax planning, asset protection, and  the full elasticity of the trust concept;  the variety and confidentiality functions. The responses to these questions coming significance of commercial or financial trusts;  the scope for from an ever-increasing body of case law and legislation, are also reforming trust law in various jurisdictions to make it more examined. economically efficient in assisting in the preservation and generation of wealth;  the potential for the development of a core Contents trust concept in civil law jurisdictions as a special part of the law of PART I - FUNDAMENTALS OF THE OFFSHORE TRUST obligations, without any need to create equitable proprietary 1. Introduction - The Place of the Offshore Trust in the Offshore interests in favour of beneficiaries. Financial Centre 2. Anatomy and Functions of the Offshore Trust 3. Special Trust Vehicles 4. The Role and Powers of the Offshore Modern International Developments in Trust Law will be of interest Protector 5. Questions of Legitimacy and the Offshore Trust 6. not only to academic trust lawyers and comparative lawyers, but to Acceptance of the Offshore Trust common law and civil law practitioners, whether interested in taking PART II - CHALLENGES TO THE OFFSHORE TRUST AND advantage of foreign trust laws, or in developing in their local COMMON PITFALLS TO AVOID jurisdictions new ideas obtained from foreign jurisdictions. 7. Disclosure and Confidentiality Obligations 8. The Offshore Trust as a Sham 9. The Law on Fraudulent Conveyances and the Offshore Trust 10. Duties of Trustees in Managing Offshore Trusts Principles Of European Trust Law 11. Liability of Third Parties to the Trust 12. Liability of Directors of David J. Hayton, S.C.J.J. Kortmann, H.L.E. Verhagen Offshore Corporate Trustees February 1999, ISBN 9789041197269 PART III - THE OFFSHORE TAX FUNCTION Hardcover , 236 pp. 13. Responses to the Tax Function of Offshore Trusts 14. Euro price: € 63,00 Overview of Statutory Tax Countermeasures against Offshore Trusts 15. Judicial Engineering of the Tax Function of Offshore Since the ratification of the Hague Trust Convention by the Trusts 16. Bilateral Routes to the Tax Function and the Question of Netherlands and Italy, the question of whether civil law countries Sovereignty 17. Duties of Offshore Trustees in Relation to Tax ought to have a trust or a legal institution resembling it has gained PART IV - CONFLICT OF LAWS AND THE OFFSHORE TRUST importance. the Business and Law Research Centre at the 18. Transplanting the Common Law Trust- Conflict of Laws and the University of Nijmegen founded an international working group of Acceptance of the Offshore Trust 19. Jurisdiction over the Offshore experts in the field of trust law in 1996. This group developed eight Trust 20. The Proper Law of the Offshore Trust 21. Recognition of principles of European trust law designed to facilitate transactions the Offshore Trust in Civil Law Countries 22. Rights to Succession- within European jurisdictions, to enable countries to recognise the Forced Heirs and the Offshore Trust 23. Capacity to Create the potential for the development of new domestic legal concepts and Offshore Trust and Initial Transfers of Assets 24. The Non- to provide guidance as to how these developments can be framed enforcement of Foreign Judgments under Offshore Trust Law in different legal and socio-economic contexts. This book provides a detailed analysis of these principles both from a common law and a civil law point of view. In particular, the national reports give an overview of the current law relating to trusts and fiduciary relationships and, in the case of civil law jurisdictions, whether the trust concept can be incorporated in the domestic legal systems on USA the basis of the eight principles.

Table of contents Advising the Elderly Client Introduction to the Principles of European Trust Law. Principles of A. Kimberley Dayton and Timothy H.Guare and Louis A. Mezzullo European Trust Law. Principes de droit europ en du trust. and Molly M. Wood Commentary. National Reports. Scotland. Germany. Switzerland. Book with CD-ROM Italy. France. Spain. Denmark. The Netherlands $763.00 Clark Boardman Callaghan Pages : 4794 Trusts and Related Tax Issues in Offshore Financial Law 1 CD-ROM + 4 Print Rose-Marie Antoine June, 2007 Price: £165.00 (Hardback) Update Frequency: Annually ISBN 978-0-19-925222-0 Publication date: 7 April 2005 Written by a team of experts located in several different states. 560 pages Comprehensive coverage of pertinent statutes in 50 states. Provides helpful checklists and charts Deals specifically with the offshore trust, providing the specialist financial advisor and practitioner with detailed and focused This set offers a comprehensive survey of the major legal issues information on this valuable financial product facing elderly clients. It provides in-depth analysis and guidance in Offers a comprehensive examination of both the statutory origins the emerging field of elder law and the special planning needs of and expanding case-law in this area, thereby enabling practitioners older clients: financial planning; estate planning; major entitlement to source both innovative and workable solutions programs such as Social Security income, pension and retirement Assesses the key practical considerations of the offshore trust such benefits, Medicare and Medicaid; health care considerations; as tax planning, asset protection, and confidentiality

10 planning for incapacity, including living wills, durable powers of divided into ten sections that relate to the commonly segregated attorney, right-to-die issues; and discrimination against the elderly. parts of gratuitous transfer law.

American Bar Association Guide to Wills and Estates: Bogert Trusts and Trustees, rev. 2d and 3d Everything You Need to Know about Wills, Estates, Trusts, George Gleason Bogert and Amy Morris Hess and Taxes (2ND ed.) Book - hardbound Americam Bar Association ABA $1,622.00 ISBN 0609809342 / 9780609809341 West Publishing Publisher: Random House Reference Publishing Pages : 13119 $ 16.95 US 23 Print Binding: Paperback Free Update Period : 1 Year Pub Date: February 2004 Update Frequency: Annually 384 pages A single source for forms to assure completeness and accuracy Fully revised and up to date with the most recent tax laws, this new when drafting trust instruments - Reading notes explain fact edition is an indispensable tool in safeguarding one's financial situations of supporting cases - Table of Cases leads to the subject future. when you start with just one case in point - Practical application of the law to specific situations - References to significant law review The American Bar Association Guide to Wills & Estates, Second articles - Comprehensive index helps pinpoint your answer fast - Edition, contains everything you need to know about planning an Regular updating keeps the set current estate, preparing a will or trust, and minimizing inheritance taxes. Organized in easy-to-follow chapters with sidebars containing tips, Your guide through the maze of today's tax laws, administrative checklists, and key information, this book will show you how to rules and regulations, and court decisions regarding trusts. Covers make plans that will be carried out exactly as you wish. the entire field of modern trust uses and shows how to plan an The ABA Guide to Wills & Estates will help you: estate. Illustrates various uses of trusts in personal estate planning - Take steps to help your family now as well as in business and commercial arrangements. Includes - Determine what to put in your estate plan important developments in law and techniques relating to estate - Decide whether to prepare a will, trust, or living trust and tax planning with trusts. Contains citations to all cases - Avoid or reduce estate taxes supporting the text, practical guidance on how to proceed under - Change your plans if the law or your circumstances change particular circumstances, and references to pertinent state and - Transfer property without a will with substitutes such as life federal statutes. insurance and joint tenancy - Understand the benefits of living gifts and life insurance - Choose an executor and trustee Complete Book of Trusts, 3rd Edition - Ensure that your will won't be contested Martin M. Shenkman ISBN 978-0-471-21458-8 The American Bar Association Guide to Wills & Estates, "Second Paperback Edition, contains everything you need to know about planning an 304 pages estate, preparing a will or trust, and minimizing inheritance taxes. April 2002 Organized in easy-to-follow chapters with sidebars containing tips, £13.99 checklists, and key information, this book will show you how to make plans that will be carried out exactly as you wish. A new, updated edition of the ultimate guide to trusts "The ABA Guide to Wills & Estates" will help you: Trusts are powerful and flexible financial planning tools, and this - Take steps to help your family now new edition of The Complete Book of Trusts covers everything you - Determine what to put in your estate plan need to know to protect your hard-earned assets from taxes, - Decide whether to prepare a will, trust, or living trust creditors, and more. This updated Third Edition provides all the - Avoid or reduce estate taxes latest information on trusts, addressing recent changes due to - Change your plans if the law or your circumstances change economic growth and the Tax Relief Reconciliation Act of 2001 in - Transfer property without a will with substitutes such as life such areas as transferring assets, distribution of income, gift and insurance and joint tenancy estate tax rules, and many others. Along with in-depth - Understand the benefits of living gifts and life insurance examinations of sixty different types of trusts, this book also shows - Choose an executor and trustee you how to: Set up a trust to manage assets in the event of - Ensure that your will won't be contested disability or death. Avoid probate. Minimize or eliminate estate and other transfer taxes. Financially protect loved ones, and more The Complete Book of Trusts, Third Edition is an invaluable resource for anyone with significant assets to protect. Asset Protection: Domestic and International Law and Tactics Duncan E. Osborne and Elizabeth M. Schurig Contents: Binder/Looseleaf PART ONE: UNDERSTANDING THE BUILDING BLOCKS OF A $888.00 TYPICAL TRUSTS. Clark Boardman Callaghan Overview of Trusts. The Trust Document: Basic Building Blocks. Pages : 3020 Transferring Assets to Your Trust. Grantor's Rights and Powers. 4 Print Designations and Rights of Beneficiaries. Fiduciary Rights, Powers Update Frequency: Quarterly and Obligations. Investment Standards and Decisions. Distribution of Income and Principal. Miscellaneous Trust Provisions & Exhibits. This multivolume set provides comprehensive coverage of PART TWO: TAX CONSEQUENCES OF TRUSTS. domestic and international asset protection strategies. Shows how Planning for the Gift and Estate Tax. Planning for the Generation to handle the asset protection law of all 50 states and the District of Skipping Transfer Tax. How Trusts and Beneficiaries are Taxed. Columbia, including exemptions from creditors, joint and marital PART THREE: TRUSTS FOR DIFFERENT PEOPLE AND property planning, gifts, trusts, disclaimers, protection of retirement ORGANIZATIONS. plans, and limited liability entities. Compares the financial, Trusts for Yourself. Trusts for Your Spouse. Trusts for NonMarried professional, political, and legal characteristics of over 20 major Partners. Trusts for Children and Others. Trusts for Charities. financial offshore jurisdictions. Analyzes and handles the tax issues PART FOUR: TRUSTS FOR SPECIFIC TYPES OF ASSETS. and reporting requirements involved in offshore arrangements. Trusts to Protect Your Assets. Life Insurance Trusts. Trusts for Securities. Trusts for Business Assets. Trust for Real Estate. Trusts for Pensions and Employee Benefits. Black Letter Outline on Wills, Trusts, and Future Interests, 3rd PART FIVE: TERMINATION OF YOUR TRUST. Edition Trust Termination. Lawrence H. Averill, Jr. Book - softbound $30.00 Complete Book of Wills, Estates & Trusts (3RD ed.) West Law School Bove, Alexander A Copyright 2005 ISBN 0805078886 / 9780805078886 ISBN 0314155325 Publisher: Owl Books (NY) $ 17.00 US This book provides students with a basic explanation of the law Binding: Paperback related to the gratuitous transfer of property. Concepts are Pub Date: December 2005 explained using charts, problems and illustrations. The book is 364 pages 11 living trust is not necessary or beneficial for everyone. How do you The best legal guide to wills and estates--with more than 80,000 decide if it’s the right thing for you? And how do you do it right? Get copies sold--now updated to cover the current asset protection informed. options and estate laws In this comprehensive book, attorney Martin M. Shenkman guides you through the confusion to gain an understanding of the process Whether grappling with modest or extensive assets, The Complete that will help you avoid pitfalls, taxes, liability manipulation, and Book of Wills, Estates, and Trusts has long been the indispensable wasted money. Here are steps to: guide for protecting an estate for loved ones. In this completely Minimize probate abuse revised third edition, updated to cover the latest changes in estate Minimize living trust abuse law, attorney Alexander A. Bove, Jr., clearly explains Protect yourself from the legal and financial ravages of disability - how to use a will to avoid probate and legal complications Distinguish the hucksters from the real expert advisers - how trusts work and how to use trusts to save taxes Use a living trust as part of a complete estate plan to reach all your - how to contest a will and how to avoid a contest personal goals - how to settle an estate or make a claim against one Avoid the need for a court-appointed guardian - how to establish a durable power of attorney Save taxes - how to protect assets from creditors Decipher documents In his straightforward and humorous style, Bove shares easy-to- . . . and much more. Using sample checklists, and numerous real- understand legal definitions, savvy advice on taxes, and pragmatic life examples, Shenkman provides a balanced view of living trusts and simple sample forms, all illustrated with entertaining examples that will clarify what you do and don’t need. and actual cases. The Complete Book of Wills, Estates, and Trusts is the best guide available for defending your financial legacy Drafting Wills and Trust Agreements, 3d Michael L.M. Jordan Complete Estate Planning Guide: Revised and Updated Binder/Looseleaf Adams, Kathleen / Adams, CFP $524.00 ISBN 045121403X / 9780451214034 Clark Boardman Callaghan Publisher: New American Library Pages : 3296 $ 16.00 US 4 Print Binding: Paperback Update Frequency: Annually Pub Date: February 2005 464 pages This multivolume set provides a firm foundation for drafting any will or trust agreement using an estate planning system. Sets forth, in a From an experienced financial planner, here is the definitive guide form-and-comment format, the nuances of using the estate to lowering taxes and accumulating capital. Completely revised and analysis checklists, as well as retrieving and analyzing family and updated, it explains every aspect of modern estate planning in financial information. Explains the federal tax law and state law nontechnical language. pertinent to estate planning, with in-depth discussions on generation-skipping transfers and individual trustees. Identifies problem areas and possible solutions in using individuals as Complete Guide to Planning Your Estate: A Step-By-Step Plan trustees. Provides suggestions for helping your client understand to Protect Your Assets, Limit Your Taxes, and Ensure Your the estate plan. Wishes Are Fulfilled Baker, Sandy Contents: ISBN 1601380496 / 9781601380494 Volume 1 - Trust Agreements Publisher: Atlantic Publishing Company (FL) How to Use this System. Getting the Facts. Basic Estate Planning. $ 24.95 US Generation-Skipping Transfers. Problems and Solutions in Using Binding: Paperback Individual Trustees. How to Help the Client Understand the Plan. Pub Date: September 2007 Revocable Trust Agreements. Creation of Share(s)/Trust(s) Marital 288 pages Deduction Outright (Share A) Marital Deduction Power of Appointment Trust (Trust A) Qualified Terminable. Interest Property This book explains the complicated issues, terminology, and Trust (Trust C) Reverse Qualified Terminable Interest Property. planning strategies of estate planning. Topics covered are wills, rust (Trust C-1) The Nonexempt GST Trust (Trust D) The assets, and settlement costs, probate, guardianship, executors, life Nonmarital Interest(s) (Share B Trust B). Trust A: Marital insurance, living trusts, living wills, durable power of attorney, Deduction. Trust C: The Qualified Terminable Interest Property catastrophic illness, potential long-term care needs, marital Trust. Trust C-1: The Reverse Qualified Terminable Interest. deductions, types of trusts, federal and state estate exemptions, Property Trust. Share/Trust B. Trust D. Nondispositive Provisions. charitable remainder trusts, power of attorney, avoiding tax on life Trust B for Named Beneficiary(ies). Trust Agreement Amendments. insurance, gift tax issues, generation skipping transfer tax, and Trust Agreement Checklists. much more. Estate planning should be a positive experience. It Volume 2 - Wills involves reviewing your situation and planning for your future. Generation-Skipping Transfers. Problems and Solutions in Using Advance planning is a way to show your love and to reduce Individual Trustees. Will Forms. Marital Deduction Creation of potential distress later. Share A or Trust A and/or Trust C and GST Creation of Share(s)/Trust(s). Trust A: Marital Deduction. Trust C: The Qualified Terminable Interest Property Trust. Trust C-1: The The Complete Living Trusts Program Reverse Qualified Terminable Interest Property Trust. Share/Trust Martin M. Shenkman B: Residuary Provisions. Trust D Children Only Divide at Death of ISBN 978-0-471-36105-3 Settlor. Nondispositive Provisions. Trust B for Named Paperback Beneficiary(ies). Simple and Pour-Over Wills. Codicils. Will 226 pages Checklists April 2000 Volume 3 - Joint and Community Property £14.99 Community Property Revocable Trust Agreement. Community Property Creation of Share(s)/Trust(s) Marital Deduction Power of Avoid probate Appointment Trust (Trust A). Qualified Terminable Interest Property Manage and protect assets through disability Trust (Trust C) Reverse Qualified Terminable Interest Property. Eliminate the need for a court-appointed guardian rust (Trust C-1) The Nonexempt GST Trust (Trust D) The Avoid living trusts hype Nonmarital Interest(s) (Share B - Trust B). Community Property AVOID THE BALONEY, PUFFERY, AND SNAKE OIL Nondispositive Provisions. Joint Property Revocable Trust OR HOW TO BEST UTILIZE LIVING TRUSTS Agreement. Joint Property Creation of Share(s)/Trust(s) Marital FOR YOURSELF AND YOUR HEIRS Deduction Power of Appointment Trust (Trust A) Qualified Terminable Interest Property Trust (Trust C) Reverse Qualified A properly arranged living trust can be an invaluable estate and Terminable Interest Property Trust (Trust C-1) The Nonexempt financial planning tool that ultimately insures your assets will reach GST Trust (Trust D) The Nonmarital Interest(s) (Share B - Trust B) heirs as quickly and cost effectively as possible. Unfortunately, this Joint Property Nondispositive Provisions. Trust A: Surviving is more difficult to accomplish than it should be. The misinformation Spouse's Trust. Trust C: The Qualified Terminable Interest surrounding living trusts is staggering. Many trusts are poorly Property Trust. Trust C-1: The Reverse Qualified Terminable written, shamefully mismanaged, and improperly used. But even Interest Property Trust. Share/Trust B. Trust D: Children Only when correctly planned, a Divide at Death of Settler. Alternate Trust Agreement Forms Trust Agreement Amendments. Community Property/Joint Property Checklists

12 Volume 4 - Irrevocable Trust Agreements Book #00539; looseleaf, two volumes, approximately 1,400 pages; Long Term GST Trust. Crummey Trust. Crummey Trust Dispositive published in 1977, updated as needed. Provisions. 2503(c) Trust for Minors. Tables and Index. Charitable ISBN 978-1-58852-002-9 Remainder Trusts. Grantor Retained Trusts. I.R.A. Management 1400 pages - 2 volumes Trusts Estate Planning introduces the tax planner to unique wealth transfer strategies. It will guide you through the possible elimination Estate and Entity Planning: Family Business Organizations, 2d (sunset) of the estate tax in 2010, the far-reaching effects of Book with CD-ROM EGTRRA 2001, JGTRRA 2003, TIPRA, and the Pension Protection $344.00 Act of 2006, and help you gain a tax-planning advantage when Clark Boardman Callaghan dealing with estate planning and transfer documents. Coverage Pages : 2050 includes: wills; living trusts; gifts in trust; insurance trusts; estate 1 CD-ROM + 2 Print and gift tax returns; gifts or purchases of stock; financial planning September, 2007 for retirement; and family estate plans. Estate Planning is an authoritative guide to the use of tax-planning tools, such as the This set provides relevant state law, tax law, research aids, and the discount valuation of intrafamily gifts of minority interests in a necessary forms combined with practical analysis and proven closely held family business context, LLCs, like-kind exchanges, strategies. Chronologically organized to follow the legal life cycle of and the use of charitable transfers. a family business from inception through dissolution. Provides It features practical planning techniques and provides many easy- thorough coverage of all aspects of organizing and maintaining a to-adapt clauses, forms and checklists, including a goals and closely held family business. Contains more than 140 forms, objectives questionnaire, gifts of a life estate to a spouse, comparison charts, checklists, and graphs, including a "Graphic irrevocable minor's trusts, survivorship life insurance trusts and Analysis of the Relative Taxation of S and C Corporations," and a standard will clauses. Numerous examples of complete wills and "Comparison of the Features of S Corporations and Limited alternative clauses are included. Estate Planning also discusses Partnerships." All this and more on an included CD-ROM. payment of gift and estate taxes and tax-planning tools and evaluates asset-protection devices, change of trust situs as well as Organizing the business; tax options; comparisons of general and business-planning techniques, including Family Limited limited partnerships, and S corporations and C corporations Partnerships (FLPs) and Business Continuity Living Trusts State law; trusts; accounting methods; compensation; exit (BCLTs). strategies; restrictive agreements; maintaining the ongoing business Solutions to tax problems brought on by additional capital and Estate Planning, 4th changing family structures; types of legal entities Donald J. Malouf and Henry J. Lischer Redemptions; dissolutions; S corporation eligibility; solving Book - hardbound shareholder disputes; controlling future ownership; buy-sell $777.00 agreements between shareholders or partners Thomson West Gifts of interest in the business and their tax consequences; life 5 Print insurance opportunities; valuation techniques Update Frequency: Annually Opportunity shifting as it relates to §2036(c) and otherwise; planning and administering the estate Provides extensive analysis of all aspects of estate planning Property and tax planning through grantor retained income trusts Contains hundred of original authored forms and the marital deduction; generation-skipping taxes Includes detailed index and tables §2032A business and real estate income valuation, and charitable contributions Part of West’s Legal Forms, this set deals exclusively with estate planning, including wills, trusts, and related documents. It contains extensive forms and analysis, including tax analysis, related to Estate and Personal Financial Planning estate planning, including wills, trusts, and related matters. Edward F. Koren Binder/Looseleaf Contents: $1,188.00 Financial and Family Information and Objectives. Correspondence Clark Boardman Callaghan Related to Estate Planning. Document Assembly and Other 5 Print Computer–Based Systems for the Preparation of Estate Planning Update Frequency: Monthly Documents. Powers of Attorney. Anatomical Gifts. Wills for Unmarried Person Without Children. Wills for Unmarried Person Discussion is organized into four main categories making it easy to With Children. Wills for Married Person Without Children. Wills for quickly reference the information you need Married Person With Children. Wills for Married Person with Monthly updates include a timely article on varying estate planning Children: Separate Estates Are Not Subject to Federal Estate Tax topics and a summary of recent tax developments But the Combined Total of the Two Estates Is Subject to Tax. Wills for Married Persons with Children: Separate Estates Are Subject to A multivolume set that covers the laws of wills, trusts, and the Federal Estate Tax and Marital Deduction to Be Used. Wills for various taxes that affect lifetime and testamentary transfers and the Married Persons Without Children and with Taxable Estate. income of estates and trusts, along with other areas that will impact Explanation of Revocable Inter Vivos Management Trusts. upon your creation of a comprehensive estate plan. It takes into Revocable Management Trusts for Unmarried Persons Without consideration laws involving securities, corporations, partnerships, Children. Revocable Management Trusts for Unmarried Persons proprietorships, real estate, patents, personal property, oil and gas, with Children. Revocable Management Trusts for Married Persons as well as laws affecting disability and marital rights. Virtually every Without Children and with Nontaxable Estates. Revocable chapter contains sample forms and practice aids to assist you in Management Trusts for Married Persons with Children and with knowing what the law is and how to apply it. Nontaxable Estates. One-Grantor RMTAs for Married Person with Children and Either (1) Each Separate Estate Is Not Expected to Be Subject to Federal Estate Tax, But the Combined Total of the Estate and Trust Planning Two Estates Is Expected to Be Subject to Tax or (2) Each Separate Pennell, Jeffrey N (Author), Newman, Alan Estate Is Expected to Be Subject to Federal Estate Tax. Two- ISBN 1590315669 / 9781590315668 Grantor RMTAs for Married Person with Children and Either (1) Publisher: American Bar Association Each Separate Estate Is Not Expected to Be Subject to Federal $ 139.95 US Estate Tax, But the Combined Total of the Two Estates Is Binding: Paperback Expected to Be Subject to Tax or (2) Each Separate Estate Is Pub Date: January 2006 Expected to Be Subject to Federal Estate Tax. Two-Grantor 594 pages RMTAs for Married Person with Children and Either (1) Each Separate Estate Is Not Expected to Be Subject to Federal Estate This practical guide to the law of donative transfers is a guide Tax, But the Combined Total of the Two Estates Is Expected to Be through the maze of terminology, rules, and policies raised by Subject to Tax or (2) Each Separate Estate Is Expected to Be wealth transfers. Subject to Federal Estate Tax. Revocable Management Trusts for Married Persons Without Children and with Taxable Estates. Codicils. Disclaimers. Uniform Transfers to Minors Act. Present Estate Planning Interest (Section 2503(c)) Trusts for Gifts to Persons Less Than the Gerald S. Susman Age of Twenty–One Years. Irrevocable Inter Vivos Trusts. $295.00 Charitable Lead and Remainder Trusts. Table of Laws and Rules

13 Estate Planning For Dummies Estate Planning: A Practical Guide, 2d N. Brian Caverly, Jordan S. Simon William W. Brown ISBN 978-0-7645-5501-5 Binder/Looseleaf Paperback $350.00 384 pages Clark Boardman Callaghan April 2003 Pages : 1767 £16.50 2 Print Update Frequency: Annually If you’re like most people, you want to be sure that, once you’ve passed on, no more of your property and money will be lost to the This handy guide allows you to handle virtually any estate law government than is absolutely necessary. You want to know that situation. The text provides expert treatment of topics such as wills, you’ll be leaving your heirs your assets and not your debts. You powers of attorney, corporations, survivorship deeds, trusts, client want to be absolutely certain that your will is ship-shape, your relations, and selecting a personal representative. It includes a insurance policies are structured properly, and that every history of federal and estate gift taxes from 1776 to the present. conceivable hole in your estate plan has been filled. And most of The guide also helps you determine which forms to use, when to all, you’d like to do all of this without driving yourself crazy trying to use them, how they function, the meaning of each paragraph within make sense of the complicated jargon, jumble of paperwork, and the forms, and how to explain them to clients. welter of state and federal laws involved in the estate planning process. Written by two estate planning pros, this simple, easy-to- Contents: use guide takes the pain out of planning for your ultimate financial How to Interview the Client. Choice of Representatives. Wills. future. In plain English, the authors walk you step-by-step through Powers of Attorney. Corporations. Deeds to Real Estate. Gifts of everything you need to know to: Real Estate. Revocable Trusts. Insurance Trusts. Trusts for Put your estate into order. Minimize estate taxes. Write a proper Disabled Beneficiaries. Grantor Retained Income Trusts. Offshore will. Deal with probate. Set up trusts. Make sure your insurance Trusts. Educational Trusts. Charitable Trusts. Qualified Domestic policies are structured properly. Plan for special situations, like Trusts. Irrevocable Trusts. Federal and State Estate and becoming incompetent and pet care . Craft a solid estate plan and Inheritance Taxes. Family Limited Partnerships. Private Annuities keep it up-to-date and Self Canceling Installment Notes (SCINs). Augmented Estate, Prenuptial Agreements and Postnuptial Agreements. Office Forms. Don’t leave the final disposition of your estate up to chance and the Appendices: Tables Necessary for GRIT Trusts. Life Expectancy whims of bureaucrats. Estate Planning For Dummies gives you the Tables. Term Certain Table. Key Rates and Valuations--Rate complete lowdown on: History. Key Rates and Valuations--Short Term Rates. Key Rates Figuring out what you're really worth. Mastering the basics of wills and Valuations--Mid Term Rates. Key Rates and Valuations--Long and probate. Using will substitutes and dodging probate taxes. Term Rates. Federal and Estate Tax Rates Setting up protective trusts, charitable trusts, living trusts and more. Making sense of state and federal inheritance taxes. Avoiding the generation skipping transfer tax. Minimizing all your estate-related Estate Planning Basics (4TH ed.) taxes. Estate planning for family businesses. Creating a Clifford, Denis comprehensive estate plan. ISBN 1413307027 / 9781413307023 Publisher: NOLO Straightforward, reader-friendly, easy-to-use, Estate Planning For $ 21.99 US Dummies is the ultimate guide to planning your family’s future. Binding: Paperback Pub Date: September 2007 212 pages Estate Planning Forms and Clauses with CD ROM Jeffrey A. Schoenblum In order to make estate planning as painless as possible, Nolo $161.00 presents Attorney Denis Cliffords new handbook, Estate Planning Matthew Bender Basics. This book provides concise, straightforward and easy-to- clothbound; 598 pp. w CD ROM read explanations of the major components of estate planning, so ISBN 1583603549 that regular folks don't have to spend hours wading through 2000 endless options (most of which apply to the wealthy). These explanations include: choosing beneficiaries - estate planning by Anderson's Estate Planning Forms and Clauses presents a parents with minor children - wills - living trusts - estate taxes, and comprehensive compilation of forms and clauses encompassing tax reduction methods - trusts for people in second marriages, or not only wills and trusts but all aspects of estate planning, with for those leaving property to a disabled person - planning for the special attention to tax considerations and consequences. handling of medical and financial decisions if one becomes Anderson's Estate Planning contains an expanded selection of incompetent. The 4th edition is completely updated to reflect the essential will and trust forms and clauses, including detailed latest in the law and estate taxes. clauses specifying investment, business management, and other administrative powers of the executor or trustee. It also includes a comprehensive collection of forms and clauses relating to living Estate, Gift, Trust, and Fiduciary Tax Returns: Planning and wills and other advance health care directives. Preparation, 2007 ed. New forms and clauses of particular interest to practitioners George M. Schain include? Book - softbound ? Charitable lead trusts ? Charitable remainder annuity trusts ? $298.50 Charitable remainder unitrusts ? Credit shelter trusts ? Wide open Clark Boardman Callaghan trusts ? Grantor retained annuity trust ? Grantor retained interest Update Frequency: Annually trust ? Grantor retained unitrust ? Comprehensive ADR clause ? Limited liability company ? Limited partnership ? Springing power This handy text will help speed and improve your research and of attorney ? Federal estate tax apportionment ? Irrevocable trust planning for estate, gift, trust, and fiduciary tax returns. The author, for minor satisfying IRC ? 2503(c)(4.02) a former IRS appeals officer, goes beyond law and theory to show you how the rules apply in particular situations. Covers gift tax, The forms and clauses in this edition have been supplied by some estate tax, revocable transfers, life insurance, marital deductions, of the most eminent estate planning practitioners in the country, postmortem estate planning, disclaimers, QTIPs, lifetime transfers, including Edward B. Benjamin, Jr., Dennis I. Belcher, Jerold I. charitable deductions, expenses, debts, mortgages, and liens, and Horn, Hugh F. Kendall, Frederick R. Keydel, Donald D. Kozusko, more. Louis A. Mezzullo, Conrad L. Moore, Sandford J. Schlesinger, and Robert C. Vaughn, Jr. Expert author discussion and commentary by a former IRS appeals officer on issues faced in preparing and filing estate, gift, trust, and Including all forms on CD-ROM. fiduciary tax returns. Extensive footnotes reviewing the laws, regulations, and rulings. Contents: Figures, forms, and schedules updated annually. 1: Introduction 2: Acknowledgment of Sources 3: Whole Will Forms Internal Revenue Service Tables, Treasury Regulations, Revenue 4: Inter Vivos Trust Forms Rulings and Releases, Case Tables, and a detailed index. WILL, TRUST, AND OTHER DOCUMENT CLAUSES Includes a helpful glossary of estate, gift, generation-skipping, and 5: Acceptance of Will by Spouse 6: Acknowledgment 7: trust tax terms. Administrative Powers of Executor and Trustee 8: Afterborn or After-adopted Children 9: Anatomical Gift 10: Ancillary Administration11: Ancillary Executors and Trustees 12: Annuity 13:

14 Testation 14: Bequest 15: Bond 16: Captions and Descriptive Word Binder/Looseleaf Headings 17: Charity 18: Class Gifts and Nonapplicability of $298.00 Antilapse Statute 19: Community Property 20: Conflict of Interest Clark Boardman Callaghan 21: Conflict of Laws 22: Consolidation of Trusts 23: Contractual Pages : 1200 Wills 24: Cooperative Apartment 25: Debt 26: Definitions 27: 2 Print Delegation of Powers 28: Disclaimer 29: Discretionary Trust 30: Update Frequency: Annually Divorce 31: Elective Share 32: Environmental Law Compliance 33: Executor and Trustee Appointment 34: Exoneration of Third Party A comprehensive look at the types of trusts used for estate 35: Exoneration of Trustee 36: Exordium 37: Expenses 38: Failure planning, the income tax implications of irrevocable trusts, of Issue 39: Fees 40: First Refusal 41: Foreign Spouse and/or involvement with the IRS, and the calculation of assets being Other Foreign Beneficiary 42: Generation-Skipping Transfer Tax transferred to the trustee. Helps answer the two most common (GSTT) Clauses 43: Guardian 44: Homestead 45: Household questions encountered when drafting a trust for the purposes of Effects 46: In Terrorem Clause and Alternate Dispute Mechanisms income and asset shifting: Who can be the trustee? How will the 47: Income Interest 48: Incompetent Person or Minor 49: assets to be transferred be valuated? Incorporation by Reference 50: Investments 51: Legacy 52: Life Estate and Remainder in Real Property 53: Life Insurance and Contents Other Death and Disability Benefits 54: Living Wills, Health Care Corporations: Agreements Relating to Organization, Operation, Proxies, and Medical Directives 55: Marital Deduction 56: Minors Merger and Dissolution. 57: Partnership and Other Business Agreements 58: Percentage Partnerships: Agreements Relating to Organization, Operation, Payment 59: Personal Property 60: Pour-over and Pour-backs 61: Dissolution and Conversion to Corporation. Powers of Appointment 62: Powers of Attorney 63: Premarital Financing of Business Enterprises: Agreements Relating to Various Agreements 64: Principal and Income 65: Probate Court 66: Types of Business Financing. Qualified Interest Property I.R.C. ' 2032A 67: Qualified Retirement Employment: Agreements Relating to Various Types of Plans and IRAs 68: Removal of Trustee 69: Residence 70: Employment Arrangements. Residuary Estate 71: Resignation of Executor or Trustee 72: Rule Employee Benefit Plans and Agreements: Agreements of Various Against Accumulations 73: Satisfaction of Legacies 74: Severability Types, Including Qualified and Unqualified Employee Plans, 75: Shares of Estate or Trust and Their Administration 76: Deferred Compensation, Group and Individual Life Insurance Plans Spendthrift and Protective Trust Clauses 77: Sprinkle Trust 78: and Split-Dollar Life Insurance Plans. SubS Stock Held in Trust 79: Successor Trustees 80: Survivorship Sale and Purchase of Businesses: Agreements of Various Types, Clauses 81: Taxes 82: Technical Material, Exhibits, and Purchase of Stock and Purchase of Assets. Appendices 83: Termination, Amendment, Revocation and Business Boy-Out Arrangements Among Coowners: Buy-Sell and Severance of Trusts 84: Testimonium 85: Trust Advisors and Other Redemption Agreements. Special Fiduciaries: Appointment and Replacement 86: Trust Real Estate Transactions: Agreements for the Purchase, Sale, Records and Accounts 87: Withdrawal Rights Development and Syndication of Real Estate. Real Estate Leasing Transactions: Agreements Relating to Leasing of Real Property. Family Estate Planning Guide, 4th Condominiums: Agreements Relating to Organization, Sale and Frederick K Hoops and Frederick H Hoops, III and Daniel S Purchase. Hoops Patents, Copyrights, Trademarks: Agreements Relating to Patents, Book with CD-ROM Copyrights, Trademarks and Know-How; Sale, Purchase, and $546.00 Licensing, Joint Venture Development. Clark Boardman Callaghan Estate Planning Documents: Including Wills, Living Trusts of 1 CD-ROM + 2 Print Various Kinds, Short-Term Trusts Update Frequency: Annually Charitable Arrangements: Including Agreements Creating Charitable Foundations and Trusts, and Charitable Annuity Non-traditional estate planning and handling unusual assets Agreements. Basic wills, trusts, GRITS, GRATS & GRUTS, insurance, and Matrimonial Agreements: Including Prenuptial, Postnuptial and health care directives in estate planning Property Settlement Agreements. Federal taxation aspects of estate plans, including succession Miscellaneous: Agreements Not Included in Parts 1-14. arrangements and property preservation Bibliography Developments in I.R.C. Chapter 14 estate freezes, limited liability Appendix: How To Draft Clear and Concise Legal Documents companies, and family partnerships Partnership tax, employee benefits plans, and IRAs Federal estate, gift and generation-skipping transfer tax Introduction to Estate Planning in a Nutshell, 5th Edition Robert J Lynn and Grayson M.P. McCouch Resolve estate planning problems with knowledge of the law and Book - softbound creativity. This text provide expert answers to all your clients' estate $28.00 planning questions, with treatment of such issues as marital West Law School deduction planning, charitable lead and remainder trusts, insurance ISBN 0314153063 planning, estate and gift tax, generation-skipping transfer tax, Pages : 352 annual exclusion planning, and will provisions. August, 2004

This Nutshell presents an introduction to estate planning. Subjects Hornbook on Wills, Trusts and Estates, Including Taxation and covered include the transfer of property at death at will under the Future Interests, 3d Edition intestate law, survivor interests, community property, and "simple" William M. McGovern, Jr. and Sheldon F. Kurtz wills. Addresses insurance, estates arising from status, Social Book - hardbound Security, pensions, workers' compensation, and veterans benefits. $54.00 Discusses charitable trusts, the rule in Shelley's case, the Doctrine West Law School of Worthier Title, the Rule Against Perpetuities, and the Rule ISBN 0314147144 Against Accumulations. Also addresses fiduciary administration Pages : 844 and federal estate and gift taxes. February, 2004

Provides an overview of federal gift, estate, and generation- An Introduction to Trusts and Estates skipping transfer tax laws for the law student or practitioner. (American Casebook Series®) Grantor trust rules affecting the wealth disposition process is also Valerie J. Vollmar and Amy Morris Hess and Robert Whitman addressed. Other subjects include intestacy, succession, power of Book - hardbound disposition limits, transfer requirements, revocation, extrinsic $125.00 evidence, incapacity, and undue influence. Examines trusts and West Law School their alternatives, changes in will execution, and problems of ISBN 0314211527 construction in future interests. Overviews the Federal Transfer Tax January, 2003 laws relating to estates and trusts, deductions in computing taxable estates, asset valuation, and credits. Generally, emphasis is placed This law school textbook explores the basic doctrines and planning on the Uniform Probate Code throughout the text. techniques that modern lawyers must master to assist clients with estate planning, draft implementing documents, and advise fiduciaries and clients on the proper administration of estates and Irrevocable Trusts, 3d trusts. A hypothetical client family is used to explore the human George M Turner aspects of estate planning and to illustrate estate planning issues

15 most likely to arise at particular stages of a client’s life. Textual The only work to fully integrate estate, gift and income taxation into material is designed to be self-explanatory, so that teachers are a unified transactional approach to estate and financial planning. free to use classroom time to explore planning and drafting All key estate planning topics are covered, including issues that techniques and policy considerations more fully. may arise after 2009 (pursuant to the Economic Growth and Tax Relief Reconciliation Act of 2001). Coverage includes: Estate and gift taxation/general principles. Transfers and interests subject to Lawyer's Guide to Estate Planning, 3rd Edition: Fundamentals estate and gift taxation. Estate and gift tax deductions, exclusions for the Legal Practitioner and credits. Generation-skipping transfer taxation .Special Hunt, L Rush, Hunt, Lara Rae valuation provisions. Basic principles of income taxation of trusts ISBN 1590313666 / 9781590313664 and estates. Income taxation of non-grantor trusts and estates. Publisher: American Bar Association Income taxation planning issues. Grantor trust. Future estate $ 99.95 US planning issues. Client focused planning. Valuation techniques and Binding: Paperback drafting considerations. Forms and clauses, tax returns, state Pub Date: September 2004 taxation. Practice and procedure 250 pages Contents: This book provides an introduction to the basics of estate planning 1 Federal Estate Tax Basics 2 Gift Tax Basics 3 Nonresident Alien and will make this area of the law more accessible to the Estate and Gift Tax Basics 4 Transfer of Property Owned by nonspecialist. Decedent 5 Estate Taxation of Lifetime Transfers 6 Estate and Gift Taxation of Annuities 7 Estate and Gift Taxation of Jointly Held Property 8 Estate and Gift Taxation of Powers of Appointment 9 Living Trusts: Forms and Practice Estate and Gift Taxation of Life Insurance 10 [Reserved] 11 Estate Dwight F. Bickel Tax Deductions for Funeral Expenses, Administration Expenses, $216.00 Claims and Losses 12 Estate and Gift Tax Charitable Deduction Matthew Bender 13 Estate and Gift Tax Marital Deduction 14 The Estate Tax ISBN 0820510815 Qualified Family-Owned Business Interest Deduction 15 The 1 Volume, looseleaf; with Forms on Disk; updated with annual Estate Tax Qualified Conservation Easement Exclusion 16 Credits revisions. Against the Estate and Gift Tax 17 Disclaimers 18 Generation- Skipping Transfer Tax 19 Alternate Valuation 20 Special Use If your practice includes estate planning, you need to know how to Valuation 21 Valuation of Intrafamily Transfers 22 General use living trusts for your clients' benefit. In one volume, Living Principles of Income Taxation of Trusts and Estates 23 Trusts: Forms and Practice is a practice-oriented publication, Computation of the Taxable Income and Tax Liability of Trusts and featuring incisive analysis of the law by an estate planning expert Estates 24 [Reserved] 25 Distributable Net Income 26 Taxation of and a comprehensive collection of practice-tested legal forms that Simple Trusts 27 Taxation of Complex Trusts and Estates 28 you can use to establish and fund living trusts. The forms include: Basis: Specific Gifts, Bequests, Devises and Inheritance 29 Income in Respect of a Decedent 30 Deductions in Respect of a Decedent a simple joint revocable living trust for married persons; a simple 31 – 33 (Reserved] 34 Grantor Trust Rules 35 Planning for Federal separate revocable living trusts for married persons; a simple Wealth Transfer Taxation After 2009 36 Estate Planning Goals 37 revocable living trust for unmarried persons; estate tax planning Using Revocable (Living) Trusts 38 Planning for Community living trusts, with/without q-tip provisions; an pour-over will Property 39 Planning With Life Insurance 40 Maximizing the an irrevocable life insurance trust for tax planning; forms for Income Tax Charitable Deduction 41 Planning With the Charitable transferring real estate and investment assets to a living trust Trust 42 Planning With Qualified Plans & Deferred Compensation beneficiary designation forms 43 Planning for the Owner of a Closely-Held Corporation 44 Planning for the Owner of a Partnership or Limited Liability Contents: Company 45 Farm and Ranch Estate Planning 46 Planning for the 1 Guide to Types of Trusts and Their Uses 2 Living Trusts for Terminally Ill Client 47 – 55 (Reserved] 56 Estate and Gift Tax Estates of Small to Moderate Size 3 Estate Tax Planning Living Valuation 57 – 60 (Reserved] 61 Tax Apportionment in Drafting 62 Trusts for Larger Estates 4 Provisions for Special Problems 5 Basic Guide to Drafting 63 –65 (Reserved] Forms and Clauses 66 Irrevocable Trusts for Asset Protection and Tax Planning 6 Filing the Federal Gift Tax Return 67 Filing the Federal Estate Tax Choosing a Trustee 7 Funding the Living Trust 8 Income and Gift Return and Paying the Tax 68 Filing the Final Federal Income Tax Tax Consequences of Living Trusts 9 Administration of Living Return of Decedent 69 [Reserved] 70 State Death and Gift Taxes Trusts 10 A Simple Word Processing System for Living Trusts 71 State Fiduciary Income Tax 72 Tax Practice and Procedure 73 Audit Triggers Table of Cases Table of Statutes, Regulations and Rulings Make Your Own Living Trust with CDROM (8TH ed.) Clifford, Denis Multistate Guide to Estate Planning (2008) ISBN 1413305695 / 9781413305692 Jeffrey A. Schoenblum Publisher: NOLO $275.00 $ 39.99 US Oct. 2007 Binding: Paperback Pages: 1248 Pub Date: April 2007 ISBN 0-8080-9141-7 349 pages Multistate Guide to Estate Planning gives the estate planning This revised edition of a bestselling guide clearly explains how a professional instant access to the estate planning laws of all 50 living trust works, how to create a trust, how to transfer property to states and the District of Columbia. In one comprehensive source, a trust, and more. It also provides all the forms and instructions the Guide provides state-by-state guidance on how to minimize necessary to create a basic living trust, a marital life estate trust (A- state taxes to preserve the multi-state estate, achieve the desired B trust), and a back-up will. Good in all states except Louisiana. disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure Property left in a living trust bypasses lengthy and expensive asset protection. probate court proceedings and goes directly to the person it's left The easy-to-use format enables the estate planning professional to to, quickly and easily. Make Your Own Living Trust clearly explains: readily locate information concerning one state’s treatment of a how a living trust works-how to create a trust-how to transfer particular issue (or compare the treatment required by several property to a trust-how to amend or revoke a trust at any time. The states) all on the same table. Each table is broken into detailed, bestseller also provides all the forms and instructions necessary to separate analyses, which consist of a series of detailed questions. create a basic living trust, a marital life estate trust (A-B trust) and a The tables are designed for state-by-state comparisons. All back-up will. Good in all states except Louisiana. information in the new and updated charts generally reflects state laws in effect on May 1, 2007. The 2008 Multistate Guide to Estate Planning is divided into 15 Modern Estate Planning, Second Edition parts. The 2008 Edition contains a new table on the Uniform J. Martin Burke, Michael K. Friel, Elaine Hightower Gagliardi Principal and Income Act. It covers the uniform act as well as the $1242.00 variations in all 50 states. In addition, the book contains a back-of- Matthew Bender the book CD with the Advance Directives of all 50 states. 5 Volumes, looseleaf; updated revisions three times per year ISBN 0820554871 Plan Your Estate (8TH ed.) Clifford, Denis (Author), Jordan, Cora

16 ISBN 1413304060 / 9781413304060 Spouse Who Operates the Business. Employee Benefits. Qualified Publisher: NOLO Retirement Plans. Making Gifts to Charity. Income Tax. $ 44.99 US Consequences of Outright Gifts. Estate and Gift Tax. onsequences Binding: Paperback of Outright Gifts. Gifts of Split Interests in Trust. Charitable Lead Pub Date: March 2006 Trusts (ss 14:34 to 14:37). Tax Planning the Estate After the 455 pages Owner's Death. Tax Return Requirements. Elections Available to the Executor. Election By Partnership and Limited Liability Plan Your Estate covers everything from the basics of wills and Company to Increase Basis. Distribution Planning. Disclaimers. living trusts to sophisticated tax-saving strategies. The authors give Appendices you straightforward, plain-English explanations of every significant estate-planning option available, so you can make the best decisions for you and those you love. Planning for Large Estates Douglas K. Freeman, Stephanie G. Rapkin The most comprehensive estate planning book available, Plan $275.00 Your Estate covers everything from basic estate planning to Matthew Bender sophisticated tax-saving strategies for people with estates worth up 1 Volume, looseleaf; updated annually to $1,200,000 or more. It demystifies: probate avoidance, living ISBN 0820511285 wills, estate tax saving trusts, funerals and burials, federal estate and gift taxes, charitable remainder trusts, durable powers of Analysis of the latest legal trends, planning notes, illustrative attorney. This useful book includes valuable information about examples, practice forms and tax-saving techniques you need to estate-tax savings and family "pot trusts." Good in all states except handle large estates. While estate freezing techniques have been Louisiana. severely curtailed by Congress, planning for large estates continues to be a technically demanding and dynamic area of practice. Planning an Estate: A Guidebook of Principles and Planning for Large Estates is 100% practice oriented. It is Techniques, 4th specifically designed to meet the needs of attorneys working with Martin A. Neumann and Harold Weinstock large estates. As your practice grows in size and complexity, and Book - hardbound as your clients' assets appreciate, this all-inclusive planning guide, $151.00 updated yearly by an expert practitioner, will grow in value. Clark Boardman Callaghan Our expanded guide shows you how to reduce your clients' taxes Pages : 512 and save money for their beneficiaries. It pinpoints proven tax- Update Frequency: Annually saving procedures and takes you through the most effective freeze methods step-by-complicated-step. Get clear explanations of the advantages, disadvantages, and tax This publication zeroes in on the most effective wealth transfer ramifications of many estate planning alternatives. Includes tips on techniques: Limited liability companies - Multi-tier family limited how to save on death taxes using conventional and creative partnerships - Irrevocable life insurance trusts - Intrafamily methods. Learn how to plan estates of elderly and disabled people, business transfers - Corporate recapitalizations - Intrafamily and and how to reduce the tax impact following the surviving spouse's charitable gifts - Sales techniques death. Explains the use of revocable trusts to avoid probate and reduce the income tax burden on beneficiaries. Tips on choosing Contents: assets to make up a gift and the manner in which the gift should be 1 Estate Freezing: Perspectives and Parameters 2 Corporate made. You'll also get information on how to use GRITs, GRATs, Recapitalizations 3 Multi-Tier Family Partnerships 4 Sales GRUTs, remainder interest joint purchases, gifts, and charity gifts Techniques 5 Intrafamily and Charitable Gift Techniques 6 to reduce taxes and increase the value of the estate. Valuation Considerations 7 The Mathematics of Estate Planning and Estate Freezing 8 Valuation of Intrafamily Transfers--the Anti- Contents: Estate Tax Freeze Rules Introduction to Estate Planning. Objectives of Good Estate Planning. Professions Involved in Estate Planning. Information Needed to Prepare an Estate Plan. Ascertaining the Estate Practical Guide to Estate Planning, 2008 Edition (with CD) Owner's Objectives. Steps to Follow in Analyzing and Formulating Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall the Estate Plan. 2. Overview of Tax Principles. The Federal Estate $195.00 Tax. State Death Taxes. The Federal Gift Tax. State Gift Taxes (s Nov. 2007 2:48). Basis of Property for Federal Income Tax Purposes. Pages: 864 Planning a Small Family Estate. Planning for the Surviving Spouse. ISBN 978-0-8080-9152-3 Planning for the Minor Children on the Death of the Surviving Spouse. Planning for the Elderly and Disabled. Obtaining the Practical Guide to Estate Planning provides a clean overview of Marital Deduction and the Community Property Exclusion to Save estate planning, offering the widest variety of discussion on Death Taxes. Marital Deduction. Community Property Exclusion planning principles and tools from the simple to the sophisticated. Bypassing the Second Tax and Generation-Skipping Transfers. This book is not lacking in detail, witnessed by its well-annotated The Bypass Trust as Part of the "A-B" Trust Plan. Maximum Benefit collection of forms that will appeal to many experienced estate Bypass ("B") Trust. Discretionary Trust. Widow's (or Widower's) planners. The layout of this book reflects its emphasis on simplicity Election Trust . Bypass Trust for Beneficiaries Other Than Spouses and clarity. It is divided into four major sections, the first of which Avoiding Probate. Probate in General. Non-Tax Advantages and provides a general view of the estate planning process. Disadvantages of Probate. Methods of Avoiding Probate. Using a The second section of the 2008 Edition of Practical Guide to Estate Revocable Living Trust. Funded Revocable Living Trust. Pour-Over Planning addresses the rules involved in estate planning and the Will and Unfunded Revocable Living Trust. Making Gifts. General various ways in which estates may be structured to achieve desired Considerations in Making Gifts. To Whom a Gift Should be Made tax effects. The third section explores some of the more specialized Selection of Assets to Give (ss 8:23, 8:24). Manner of Making Gifts. areas of estate planning, including generation-skipping transfer tax Non-Traditional Lifetime Wealth Transfer Devices. Grantor rules and charitable planning, including the use of private Retained Interest Trusts (GRITs) and Qualified Personal foundations and split-interest trusts. The last section contains a set Residence Trusts (QPRTs). Grantor Retained Annuity Trusts of estate planning forms. Included are a pour-over will, a revocable (GRATs). Sale of a Remainder Interest By Estate Owner. Joint trust, a minor's trust, a Crummey trust, a life insurance trust, a Purchase of Life Estate and Remainder Interest. Life Insurance. durable power of attorney, a health care proxy and an unannotated Use of Life Insurance in Estate Planning in General. Types of Life qualified personal residence trust (QPRT). The authors provide Insurance Policies. Death Taxation. Gift Taxation. Income alternative drafting options as well as comprehensive annotations Taxation. Estate Planning Considerations in Designating the Owner that can be used as quick references that explain why and how and Beneficiary of a Life Insurance Policy. Who Should be Made these devices operate. the Owner? Business Life Insurance (ss 10:56 to 10:59). Use of This reference, with its wealth of basic information as well as its Life Insurance in Connection With Employee Fringe Benefits. impressive assortment of forms and supporting materials, offers Annuities. Annuity Contracts. Commercial Annuities. Private something of interest for everyone. Its clarity and clean Annuities. Handling a Business Interest. Valuation of a Closely- organization, augmented by well-constructed examples, practice Held Business Interest for Death Tax Purposes. Buy-Sell tips, diagrams and charts, make it a work that will be useful to both Agreements. Use of § 303 Redemption. Recapitalizing Stock of the newcomer and the experienced practitioner in the field. Closely-Held Company. Use of Deferred Compensation Contracts. The 2008 Edition covers the legislative, regulatory and judicial Election to Defer Payment of Estate Tax with Respect to Closely- developments that are of most importance to estate planners, Held Business Interest. Considering Disposition of Business bringing you up to date in this constantly changing area. Interest Before Death. Planning for Possibility That Spouse Owning a Community Property Interest in a Business Dies Before the

17 Price on Contemporary Estate Planning (2008) procedural charts will ease your task and lend confidence in the John R. Price, Samuel A. Donaldson resultant document. All the "pros" and "cons" are at your fingertips $315.00 in these volumes, including a comprehensive survey of estate Dec. 2007 planning trusts, income tax implications of estate planning trusts, Pages: 1580 asset calculations for trust transfers, and all necessary forms. ISBN 978-0-8080-9153-0

This edition of Price on Contemporary Estate Planning is a mine of Scott and Ascher on Trusts information and expertise packed with valuable practice tips; this is Mark L. Ascher, Austin Wakeman Scott, William Franklin Fratcher the most current and comprehensive single-volume estate planning $1,920.00 resource available. Providing theoretical grounding and a practice- ISBN 9780735561908 oriented approach, Price and Donaldson show how to handle the Hardcover full range of estate planning problems and techniques, including: Latest Supplemented Date: 8/30/2007 Client counselling, Durable powers of attorney, Living wills, Private Automatic Supplementation annuities, Charitable remainder trusts, Life Insurance, Lifetime non- Includes Volumes 1 through 4 of the Upcoming Fifth Edition! charitable gifts, Closely held business interests, Community and marital Property, Retirement plans and IRAs, Post-mortem Widely regarded as the leading authority on the law of trusts, Scott planning, Professional responsibility, and more! and Ascher on Trusts offers practical advice on the creation, Helpful practice tools include numerous real-life examples administration, and termination of all kinds of trusts, as well as illustrating application of principles, ready-to-adapt forms, and incisive analysis of the underlying principles of trust law. This multi- checklists. volume set now includes the first two volumes of the upcoming Fifth Edition. The duties of trustees and the rights of beneficiaries, would-be Principles of Wills, Trusts and Estates beneficiaries, and third parties are constantly being changed and (Concise Hornbook Series) redefined. This preeminent resource keeps you abreast of the William M. McGovern, Jr. and Sheldon F. Kurtz latest developments in trust law, enabling you to resolve trust Book - softbound problems efficiently and effectively with regular updates integrating $40.00 the latest court decisions and legislative changes. West Law School Scott and Ascher on Trusts allows you to examine the full range of ISBN 0314156178 your options at every stage, from client counseling to final Pages : 512 distribution. You'll find all the guidance you need to handle such February, 2005 trust elements and issues as:  What can make a trust illegal  Powers and liabilities of the This book introduces students to the federal gift, estate, and trustee  Remedies of the beneficiary  Charitable, constructive, generation-skipping transfer tax laws; grantor trust rules affecting and resulting trusts  Third-person liabilities  Power of creditors the wealth disposition process; and the income tax rules applicable to reach trust property  ERISA  Conflict of laws  Moral and to estates and trusts. It covers recent cases and secondary political factors influencing a trustee's investments  Corporate literature and, reflecting the current trend toward globalization, it fiduciaries  Creditors and bankruptcy  Eligibility of beneficiary also includes a discussion of comparative law. It emphasizes the for Medicaid lawyer's role as drafter or estate planner and suggests ways to avoid problems that otherwise lead to litigation. It closely tracks the authors’ more detailed hornbook, using the same section numbers Special Needs Trusts: Protect Your Child's Financial Future for easy retrieval of information in the longer version. with CDROM (2ND ed.) Elias, Stephen Contents: ISBN 1413306306 / 9781413306309 Terminology and Choice of Law - Intestate Succession - Limits on Publisher: NOLO Testamentary Power - Formalities - Revocation - Extrinsic $ 34.99 US Evidence - Incapacity and Undue Influence - Ademption, Binding: Paperback Abatement and Lapse - Trusts - Future Interests - The Rule Pub Date: May 2007 Against Perpetuities - Probate and Administration - Rights of 260 pages Creditors - Living Wills and Durable Health Care Powers of Attorney - Overview of the Federal Tax Laws Relating to Estates This book is about leaving property to a loved one with a disability and Trusts who likely will require long-term support and medical assistance Table of Cases under the SSI and Medicaid programs. This might be a son with Uniform Probate Code Sections - Restatement References Down syndrome, a daughter with Cystic Fibrosis, a niece or nephew with severe autism, a grandchild with schizophrenia, or any other person with a similarly disabling condition that will (or Professional Advisors' Guide to Planned Giving (2006 Edition) may) require a lifetime of subsidized support and medical care. A Kathryn W. Miree, J.D. special needs trust can benefit anyone over 65 and anyone of any $229.00 age with a disability that makes them eligible for federal SSI and Sep. 2005 Medicaid benefits. The 2nd edition is completely updated and Pages: 896 provides a simplified process for incorporating a special needs trust ISBN 0-8080-8935-8 into an estate plan.

Professional Advisors' Guide to Planned Giving offers practical advice on the wide range of issues that arise for charities Suze Orman's Will & Trust Kit: The Ultimate Protection implementing a planned giving program and for donors making Portfolio charitable gifts. This book provides practical guidance for all Orman, Suze professionals advising donors or charities on financial issues and ISBN 1401918999 / 9781401918996 charitable giving. Publisher: Hay House The 2006 Edition provides the legislative, regulatory, and judicial $ 19.95 US developments that are most important to professionals concerned Pub Date: April 2007 with tax-exempt organizations. NEW, ONLINE VERSION! This is an easy-to-use and fast way for you and other members of Revocable Trusts, 5th your household to create your own will, living revocable trust, and George M Turner "all" the other must-have documents you need to protect you and Binder/Looseleaf your family. It’ s as easy as 1-2-3— simply personalize, print, and $510.00 protect. Suze Orman and her own estate trust attorney have Clark Boardman Callaghan created the most state-of-the-art documents found anywhere. Pages : 1950 There are more than $2,500 worth of estate documents in this kit. 4 Print Why pay thousands of dollars when you can get the same Update Frequency: Annually documents in this kit for $19.95! This kit includes: Get everything you need to analyze, draft, present, and execute a • More than 50 state-of-the-art documents• Free contemporary living trust in any of its many forms and automatic on-line updates constructions. Drafts drawn up with practice-tested forms on disk, • Verbal and written instructions taking you step by step and the sample client letters, wills, and graphically-illustrated through the four must-have documents

18 • Password protection securing multiple users’ information Trust - Qualified Personal Residence Trust - Grantor Retained • A tutorial that shows you everything you need to know Income Trust - Grantor Retained Annuity Trust - Grantor Retained • 10 electronic books Unitrust - Incentive Trust - Offshore Trust - Asset Protection Trust - Short-Term Trust - Pet Trust PC and Macintosh Compatible . . . and good in all 50 states! Part III Corporate Trusts Rabbi Trust - Secular Trust Part IV Alternate Trust Language and Selected Planning Issues Tax, Estate & Financial Planning for the Elderly Alternative Trust Language - Selected Planning Issues John J. Regan, Rebecca C. Morgan, David M. English Part V Alternate Trust Language and Selected Planning Issues $317.00 Funding Trusts - Appendices Matthew Bender 1 Volume, looseleaf; updated twice per year ISBN 0820512893 Understanding Trusts and Estates, Third Edition, 2003 Roger W. Andersen, Professor of Law, University of Toledo The first and still the very best text on elder law, this outstanding College of Law volume covers every aspect of elder law practice. Topics covered $37.00 include: Matthew Bender Health (Medicare, Medicaid, advance health care directives, long- ISBN 0820557269 term care, nursing homes) 2003 Financial (income, estate and gift taxes, pensions, financial planning, estate planning, property management) This new edition updates a text praised by students and professors Government Benefits (Social Security, SSI, veterans¿ benefits) alike. The author offers a concise yet comprehensive overview of Personal (housing, elder abuse, guardianship) the law governing wills, trusts, and future interests. Understanding Practical Advice for the Attorney (client relationships, ethical Trusts and Estates engages students with clear writing, realistic considerations) examples, and helpful graphic representations of present and Rely on expert legal analysis to explain all the significant issues future interests. By integrating the Uniform Probate Code, the and resolve the intricate problems that arise in this evolving area of Uniform Trust Code and the new Restatements into discussions of practice. Professional guidance from top experts Rebecca C. traditional doctrine, this treatise promotes a thorough Morgan, past President of the National Academy of Elder Law understanding of both fundamental and current issues. Attorneys, and David M. English, a leading estate planning In addition to explaining basic concepts and significant cases and authority, helps you anticipate your clients' requirements and plan statutes, this text provides step-by-step tools for analyzing topics for their future. Every chapter begins with common client questions, as diverse as spousal election, future interests and slayers' followed by comprehensive legal analysis, including detailed statutes. Footnotes increase student understanding by providing planning notes, examples, and practical advice. This volume internal cross-references and additional examples. Citations to analyzes all relevant case law and legislation and explains the journals, treatises, and current books aid further research. numerous and often complex administrative steps required to achieve the client's goals. The volume is national in scope, and includes state-specific discussions of significant deviations from the We The People's Guide to Estate Planning: A Do-It-Yourself federal rules. Plan for Creating a Will and Living Trust Convenient cross-references to Tax, Estate & Financial Planning Ira Distenfield, Linda Distenfield, Bill Lockyer (Foreword by) for the Elderly: Forms & Practice, the companion forms set, lead to ISBN 978-0-471-71667-9 sample forms and checklists for every practice need. Paperback This publication offers simple, direct guidance through the myriad 320 pages regulations, forms, and agencies encountered in an elder law May 2005 practice. Expert commentary offers easy-to-find, easy-to- £12.99 understand answers to common elder law questions, and practice notes highlight key practice tips. No lawyers. Save money. We The People is America's largest legal document services company. Dedicated to helping every American avoid the high cost Trusts of legal fees, We The People gives you the information you need to William W. Brown handle your own legal filings quickly, easily, and inexpensively. Book with CD-ROM Hundreds of thousands of Americans have already liberated $266.00 themselves from the tyranny of attorneys' fees—and now you can Clark Boardman Callaghan too! Pages : 765 We The People's Guide to Estate Planning makes planning for 1 CD-ROM + 1 Print your future as painless as possible—all without the added hassle of Update Frequency: Annually hiring a lawyer. This practical, nuts-and-bolts guide covers all the basics of do-it-yourself estate planning, and covers everything you Organized into easy-to-use categories: revocable, irrevocable, and need to know about living trusts, wills, probate, and estate taxes. corporate trusts Extra resources—a glossary of estate planning terminology; a Alternative Trust Language and Selected Planning Issues, with section on frequently asked questions; samples of effective living Practice Notes trusts and a last will and testament; as well as worksheets and Appendices contain tables necessary for drafting GRIT trusts essential information on how to settle an estate—make this the Includes extended discussion on trust funding best resource available for this important step in planning for the future. You'll have all the information you need to understand the This text provides more than 30 trusts conveniently organized into legal language of a will or living trust and learn how to seek state- three easy-to-use categories—revocable, irrevocable, and specific laws and customs so you can tailor your plans accordingly. corporate trusts. Helps you determine when each trust should be In addition, you can download sample documents from which you used based on your client's needs and circumstances. Every trust can create your own. Inside, you'll learn all the basics and more: form is accompanied by useful and insightful commentary that Whether you need a living trust, a will, or both defines the trust; discusses when it should be used; outlines its Creating a valid last will and testament requirements; provides practice notes, tips, and examples of use; Designating a successor trustee or executor to an estate and analyzes the tax implications. Deciding who gets what—and making sure they do Includes optional Forms on CD-Rom containing all of the trusts in Setting up a living trust and funding it with assets Rich Text Format (RTF). Understanding durable power of attorney documents and living wills Contents: Tax-saving tips that help you leave more for your beneficiaries Part I Revocable Trusts Getting to know (in plain English) the legal language of your will or Marital Deduction Trust - Marital Perpetuity Trust - Cryogenic Trust living trust - Credit Shelter Trust - Two Party Credit Shelter Trust - Qualified Where to download sample documents Domestic Trust Settling an estate with or without a valid will or living trust Part II Irrevocable Trusts It's important to take care of the ones you love after you're gone. Irrevocable "Crummey" Life Insurance Trust - Irrevocable But if your estate planning isn't done clearly, precisely, and legally, Perpetuity Crummey Trust - Irrevocable "Cross Crummey" Trust - you could end up creating more problems for your survivors than Irrevocable Generation Skipping Trust - Dynasty Trusts - Education you solve. Do it right, do it inexpensively, and do it yourself—with Trust - Supplemental Needs Trust - Special Needs Trust - We The People's Guide to Estate Planning. Charitable Remainder Trust - Charitable Remainder Unitrust (Real Estate) - Charitable Remainder Annuity Trust - Charitable Lead

19 Wills, Trusts, and Estates, Seventh Edition Jesse Dukeminier, Stanley M. Johanson, James Lindgren, Robert H. Sitkoff $120.00 Published: 4/29/2005 ISBN 9780735536951 Hardcover

Good news for students and instructors in Wills, Trusts, and Estates the Seventh Edition of the venerable casebook created by Dukeminier and Johanson is now available. Long recognized as one of the best casebooks written for any course, Wills Trusts, and Estates, Seventh Edition, benefits from the scholarship and insight of new co-authors James Lindgren and Robert H. Sitkoff. In preparing the Seventh Edition, the authors remained true to the features that have made Wills, Trusts, and Estates a long-time favorite of law students and law professors such as:  The late Jesse Dukeminier's unique blend of wit, erudition, insight, and playfulness  Coverage of all key topics, clearly and logically organized  Human-interest cases that are engaging to read and enjoyable to teach  Well-written notes, questions, and problems that enhance the cases and connect them to broader legal principles  Cartoons, illustrations, and photographs that provide humor and visual commentary  Comprehensive

Scrupulously revised to maintain currency in all aspects of Wills, Trusts, and Estates law, the Seventh Edition includes:  Updates reflecting the ALI's and NCCUSL's recent law reform efforts such as the Restatement (Third) of Trusts; the Uniform Trust Code (including 2004 amendments); Restatement (Third) of Property, Wills and Other Donative Transfers; and the Uniform Disclaimer of Property Interests Act  Important new case law on the inheritance rights of posthumously-conceived children; will execution formalities; reformation of wills and trusts for mistake; domestic and offshore self-settled asset protection trusts; and donor enforcement of charitable trusts  Enhanced coverage of current topics of interest including the inheritance rights of same- sex partners; fiduciary administration and trust-investment law; and the continuing erosion of the Rule against Perpetuities  Updated tax coverage including the Economic Growth and Tax Relief Reconciliation Act of 2001

Table of Contents Introduction to Estate Planning. Intestacy: An Estate Plan by Default. Wills: Capacity and Contests. Wills: Formalities and Forms. Nonprobate Transfers and Planning for Incapacity Construction of Wills. Restrictions on the Power of Disposition: Protection of the Spouse and Children. Trusts: Creation and Characteristics. Building Flexibility into Trusts: Powers of Appointment. Construction of Trusts: Future Interests. Trust Duration and the Rule Against Perpetuities. Charitable Trusts. Trust Administration: The Fiduciary Obligation. Wealth Transfer Taxation: Tax Planning

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