TY  - BOOK
AU  - Esperti, Robert A.
AU  - Peterson, Renno L.,;Cahoone, David K.,
ED  - 
ED  - 
ED  - 
ED  - 
TI  - : definitive strategies for estate and wealth planning 
SN  - 9780071787895 (paperback)
SN  - 2
PY  - 2012///.46
CY  - New York
PB  - McGraw-Hill
KW  - 
KW  - 2
KW  - 0
KW  - 6
KW  - 20
KW  - Estate planning
KW  - United States
KW  - sears0
N1  - Includes index; What is estate planning? -- Title -- Jointly held property -- Disability -- No estate plan? -- Wills -- More on wills -- Probate -- The federal estate tax -- The unified system -- The gift tax -- The marital deduction -- Community property -- State death taxes -- Step-up in basis at death -- Trusts -- The revocable living trust -- Funding a revocable living trust -- Trustees -- Giving property to minors -- Planning for children -- Per stirpes versus per capita -- Generation skipping -- Disinheriting a spouse -- Planning for a spouse -- Planning for unmarried couples -- Life insurance -- Life insurance -- Life insurance -- The irrevocable life insurance trust -- Some estate planning solutions -- Freezing techniques -- Discounting the value of your estate -- Protecting your assets -- Loans to family members -- Sales to family members -- Private annuities and self-cancelling installment notes -- Personal residence trusts -- Retirement planning -- Special use valuation -- Using assets of a corporation to pay death costs -- Giving it to charity -- An estate planning summary; 5
ER  -