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Disclaimer: The documents contained on this Web site are general information. They are not designed to be and should not be relied on as your sole source of information when analyzing and resolving a specific legal issue. Each fact situation is different; the laws are constantly changing. If you have specific questions regarding a particular fact situation, you should consult with us or other competent legal counsel.

Administrative Matters

Estate Planning Fact Sheet
A worksheet for gathering family and financial information. This worksheet should be completed and brought to the initial estate planning conference. The information it contains will be kept confidential and is necessary for developing a meaningful and tax-advantaged estate plan.

Instructions For Document Signing
A guide for signing your last will and other estate planning documents. The execution of these documents requires complying with strict rules. Failure to follow these procedural rules may result in an invalid document! We recommend that estate planning documents be signed in our offices if at all possible.

Life Insurance Trust Administration
If your estate plan includes an irrevocable life insurance trust, this memorandum is a must read. It explains the procedures used to pay premiums on the insurance as well as other matters necessary to the proper administration of a life insurance trust. This memorandum should especially be read by the trustee of your life insurance trust.

Selection of an Executor or Trustee
One of the most important decisions you will make is choosing the person or bank to serve as your personal representative (executor) or as your trustee. This memorandum discusses factors to consider.

General Reading

Introduction to Estate Planning
An introduction to estate planning. This memorandum provides an overview of the basic concepts in estate planning and property ownership. This memorandum should be read prior to the initial estate planning conference.

Introduction to Estate Tax Planning
This memorandum reviews basic estate tax planning techniques for a married couple including the effective use of each spouse's lifetime estate tax exclusion. This expands the discussion on tax planning in the Introduction to Estate Planning memorandum.

12 Good Ideas for Estate Planning
A brief introduction to a dozen important estate planning ideas and techniques. The techniques range from relatively simple to advanced. Not all of these ideas will be appropriate for each estate plan but all should be considered in larger estates.

Saving For College - Section 529 Plans
Special savings accounts for higher education can have both income tax and gift tax advantages. These accounts must qualify under a special section of the Internal Revenue Code. This memorandum discusses the rules.

Family Limited Partnerships and Limited Liability Companies
A popular estate planning technique is the use of family-owned business entities to own and manage various family assets. Gifts of interests in such business entities can be made to children in a tax-advantaged manner. Value and income is shifted to children while management of the property remains with the parents. Family limited partnerships and LLCs are also useful as asset protection arrangements and frequently serve both asset protection and estate planning purposes.

Charitable Giving
Charitable Giving is a part of many estate plans. Gifts to charity can be during lifetime or at death and range from simple to complex. Some forms of charitable gift are one time gifts while others are perpetual--such as a private foundation. This memorandum examines various forms of charitable giving.