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March 2, 2014 / Publications

Selecting the Best Estate Planning Strategies

CONTENTS

ESTATE PLANNING BASICS p.2

Fundamental questions p.2

Transferring property at death p.3

Planning for incapacity p.6

Determining potential estate taxes p.6

ESTATE TAX SAVING STRATEGIES p.8

The marital deduction p.8

Life insurance p.11

Annual gifting p.13

Charitable contributions p.16

Strategies for family-owned businesses p.17

Special strategies for special situations p.19

Community property issues p.22

IMPLEMENTING AND UPDATING YOUR PLAN p.24

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