Florida State University College of Law Research Center

Estate Planning

Research Tools

Mary M. McCormickAss’t. Director for Public Services

Florida State University College of Law Research CenterSpring 2008

Florida State University College of Law Research Center

I’m very grateful to Howard M. Zaritsky, who took time to talk with me about the estate planning research tools that he considers to be most important to his practice.

This workshop is, to a large extent, based on our conversations.

Florida State University College of Law Research Center

Estate Planning is Tax Driven

Florida State University College of Law Research Center

Florida State University College of Law Research Center

The WGL-TAXTEST database contains WGL Combined Pension and Benefits Treatises:WGL-VALU (Bogdanski: Federal Tax Valuation)WGL-IEG (Bittker & Lokken: Federal Taxation of Income, Estates and Gifts)WGL-CHARIT (Colliton: Charitable Gifts)WGL-WEALTH (Henkel: Estate Planning & Wealth Preservation: Strategies and Solutions)WGL-EPTAX (Westfall & Mair: Estate Planning Law & Taxation)WGL-GIFTAX (Stephen, Maxfield, Lind & Calfee: Federal Estate & Gift Taxation)WGL-HICOMPI (Madden: Tax Planning for Highly Compensated Individuals)WGL-ASSET (Spero: Asset Protection: Legal Planning, Strategies and Forms)WGL-RETIRE (Streng: Tax Planning for Retirement)WGL-FARM (Bellatti: Estate Planning for Farms and other Family-Owned Businesses)WGL-TAXET (Zaritsky: Federal Income Taxation of Trusts and Estates)WGL-TAXTRUST (Peschel & Spurgeon: Federal Taxation of Trusts, Grantors & Beneficiaries)WGL-GENSKIP (Harrington Plaine & Zaritsky: Generation Skipping Transfer Tax)WGL-IRREVTR (Esperti & Peterson: Irrevocable Trusts: Analysis With Forms)WGL-POSTMORT (Kasner: Post Mortem Tax Planning)WGL-ESTFREEZ (Zaritsky & Aucutt: Structuring Estates Freezes: Analysis With Forms)WGL-FAMTRAN (Zaritsky: Tax Planning For Family Wealth Transfers: Analysis With Forms)WGL-LIFEINS (Zaritsky & Leimberg: Tax Planning With Life Insurance: Analysis With Forms)WGL-BUYSELL (Zaritsky: Structuring Buy-Sell Agreements: Analysis With Forms) and WGL-INTLEP (Streng: US International Estate Planning).

Florida State University College of Law Research Center

Florida State University College of Law Research Center

RIA Checkpoint

Florida State University College of Law Research CenterCCH Intelliconnect

Florida State University College of Law Research Center

Florida State University College of Law Research Center

Forms

Florida State University College of Law Research Centerhttp://www.interactivelegal.com/

Florida State University College of Law Research Center

Good product for Florida practitioners, authored by Florida practitioners.

Florida State University College of Law Research Center

Available to members.

Expensive.

“Idiot-proof, but overkill.”

Florida State University College of Law Research Center

Best Treatises

Florida State University College of Law Research Center

Not on Westlaw, Lexis, or RIA Checkpoint. Available in print and through CCH Estate Planning.

A. James Casner and Jeffrey N. Pennell, Estate Planning, 6th Ed., Aspen Law & Business, 1998- . Last update: 2003.

Florida State University College of Law Research Center

Table of Contents

Part I: Fundamentals Part II: The Power of Lifetime Gifts Part III: Assets Providing Death Benefits Part IV: Family Business and Investment Entities Part V: Noncharitable Actuarial Techniques Part VI: Valuation Planning Part VII: Estate Freezing Techniques Part VIII: Charitable Planning Part IX: Planning for Marriage and Other Family Arrangements Part X: Advanced Maturity, Disability and Serious Illness Part XI: Planning for Post-Mortem Choices Part XII: Other Issues

Kathryn G. Henkel, Estate Planning & Wealth Preservation: Strategies & Solutions, West Publishing/WG&L, 1997- & 2007 Cum. Supp.Law Library: KF750.H43 1997 Westlaw: WGL-WEALTH

No Forms.

Florida State University College of Law Research Center

Howard Zaritsky, Tax Planning for Family Wealth Transfers: Analysis with Forms, 4th ed., Ria/West/WG&L, 2002 & 2007 Cum Supp. Law Library: KF6572 .Z38 2002 Westlaw: WGL-FAMTRAN

Florida State University College of Law Research Center

Current Awareness

Florida State University College of Law Research Centerhttp://www.leimbergservices.com/

Florida State University College of Law Research Center

Florida State University College of Law Research Center

Tax Analysts Tax Notes Today

Available on Lexis:

Florida State University College of Law Research Center

Continuing Legal Education

Florida State University College of Law Research Center

$900 Registration fee.

Florida State University College of Law Research Center

Practising Law Institute

Florida State University College of Law Research Center

Florida State University College of Law Research Center

Blogs

Florida State University College of Law Research Center

Florida State University College of Law Research Center

Florida State University College of Law Research Center

Newspapers

“Obituaries are the futures market for estate planners”