Dawn Bradley Berry - The Estate Planning Sourcebook
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The author of The Fifty Most Influential Women in Law now shows how to maximize financial affairs to make a difference between a smooth estate transition or a nightmare for loved ones.
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LOWELL HOUSE LOS ANGELES NTC/Contemporary Publishing Group
Page IV
Library of Congress Cataloging-in-Publication Data Berry, Dawn Bradley. The estate planning sourcebook bby Dawn Bradley Berry. p. cm. Includes bibliographical references and index. ISBN 0-7373-0076-0 1. Estate planningUnited StatesPopular works. I. Title. KF750.Z9B475 1999 346.7305'2dc2199-17385 CIP
Published by Lowell House A division of NTC/Contemporary Publishing Group, Inc. 4255 West Touhy Avenue, Lincolnwood (Chicago), Illinois 60646-1975 U.S.A. Copyright 1999 by NTC/Contemporary Publishing Group, Inc. All rights reserved. No part of this work may be reproduced, stored in a retrieval system, or transmitted in any form or by any means electronic, mechanical, photocopying, recording, or otherwise, without the prior permission of NTC/Contemporary Publishing Group, Inc. Printed in the United States of America International Standard Book Number: 0-7373-0076-0 99 00 01 02 03 04 RRD 18 17 16 15 14 13 12 11 10 9 8 7 6 5 4 3 2 1
Design by S. Pomeroy
Page V
Contents
Introduction
1
1 An Overview of Estate Planning and Why It Is So Important
11
2 The Laws That Govern Estate Planning
45
3 Wills
67
4 Other Components of a Complete Estate Plan: Life and Death Planning
107
5 Living Trusts
123
6 Life Insurance, Jointly Owned Property, and Other Non-Probate Transfers
139
7 Estate Taxes, Tax-Reducing Trusts, and Gifts
157
Appendix:
Resources and Suggested Readings
231
Internet Web Sites
233
Organizations
234
Index
241
Page VII
Caveat
This book is intended as a guideline to help readers acquire general information about the various aspects of estate planning. I hope it will help you to feel more knowledgeable and better able to frame your questions when you seek the assistance of an attorney and other professionals in formulating your estate plan. The information provided here is not intended as legal advice, nor is it meant to replace individualized professional assistance. My goal is to help you work with these people to be sure that your estate plan achieves your objectives, that it is created as efficiently and inexpensively as possible, and that it is done, above all, right.
This book is also not a do-it-yourself manual to help you prepare your own estate planning documents without the help of professional advisers. Because each person's legal needs vary, and because the laws and regulations of each state are different and
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