Practical Guide to Estate Planning (2026)

The Practical Guide to Estate Planning is designed for the everyday use of individuals whose work requires an understanding of any aspect of estate planning. The text is easily accessible to those with little background in estate planning who want to gain a more complete understanding of the tools of the estate planner while still addressing issues of concern to the more experienced estate planner. The sophisticated estate planner often needs to provide explanations to clients in terms that a lay person can understand.

The first section of the book provides an overview of the estate planning process, how property passes upon death (including the different rules applicable to probate and nonprobate property), a description of basic estate planning documents and the role of the trust in estate planning. The second section of the book focuses on the tax principles involved in estate planning and how basic estate plans are structured to take advantage of tax saving opportunities. The third section of the book addresses some of the more specialized topics in estate planning including the generation-skipping transfer tax, charitable planning, issues of particular concern to the business owner, a description of the various types of life insurance and its uses in estate planning, retirement benefits, including the special rules for withdrawals and the problems and opportunities involved in passing on retirement benefits at death, and the estate planning opportunities that are available after a person has died. The final section of the book contains a set of estate planning forms with comprehensive annotations.

Practical Guide to Estate Planning is written by a respected group of authors with extensive experience in the field, including:

Ray D. Madoff

Martin A. Hall

Cornelia R. Tenney

Sarah M. Waelchli

Austin W. Bramwell

Lisa Nalchajian Mingolla

Nancy E. Dempze

David Scott Sloan

R. Brent Berselli

Mark Baron

Stuart J. Hamilton

TABLE OF CONTENTS

1. The Estate Planning Process

2. Basic Rules of Property Transfers Upon Death

3. Basic Estate Planning Documents

4. Trust Basics

5. Tax Tools of the Estate Planner

6. Planning for A Spouse or Nonmarital Partner

7. Issues in Planning for Children

8. Using Gifts in Estate Planning

9. Generation-Skipping Transfer Tax Planning

10. Charitable Giving

11. Planning for a Closely Held Business Interest

12. Insurance

13. Estate Planning with Retirement Benefits

14. Post Mortem Estate Planning

Form 1 Living Trust with Traditional Marital Trust and Credit Shelter Trust

Form 2 Living Trust with Multiple QTIP Marital Trust Options

Form 3 Living Trust Amendment

Form 4 Irrevocable Life Insurance Trust

Form 5 Annual Exclusion Trusts

Form 6 Additional Annual Exclusion Trust

Form 7 Will with Pour-Over Provision

Form 8 Will with Outright Dispositions

Form 9 Codicil

Form 10 Durable Power of Attorney

Form 11 Health Care Proxy

Form 12 Living Will

Form 13 HIPAA Authorization Form

Form 14 Charitable Remainder Unitrust

Form 15 Qualified Personal Residence Trust (QPRT)

Form 16 Grantor Retained Annuity Trust (GRAT)

Index

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