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| Acknowledgments | |
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| Introduction | |
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| What Is Estate Planning? | |
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| It's More than Money | |
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| Title | |
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| How do you own it? | |
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| Jointly Held Property | |
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| Common but Complicated | |
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| Disability | |
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| Living Longer offers new Planning Challenges | |
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| No Estate Plan? | |
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| Big Brother has one for you | |
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| Wills | |
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| what are they? | |
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| More on Wills | |
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| They're not all they're Cracked Up to Be | |
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| Probate | |
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| Red Tape that can be Avoided | |
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| The Federal Estate Tax | |
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| The Final Sting | |
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| The Unified System | |
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| Robbing Peter to Pay Paul | |
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| The Gift Tax | |
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| The Manner of Giving is worth more than the Gift | |
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| The Marital Deduction | |
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| Federal Recognition of a Spouse's Efforts | |
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| Community Property | |
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| Maverick Law in Maverick States | |
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| State Death Taxes | |
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| States need Revenue too | |
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| Step-Up in Basis at Death | |
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| It almost pays to Die | |
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| Trusts | |
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| The Estate Planner's Golf Clubs | |
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| The Revocable Living Trust | |
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| The Foundation of Estate Planning | |
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| Funding a Revocable Living Trust | |
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| Placing all your Eggs in One Basket | |
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| Trustees | |
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| Superagents | |
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| Giving Property to Minors | |
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| Young Ones are Tough to give to | |
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| Planning for Children | |
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| Beliefs and Caring Can Survive Death | |
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| Per Stirpes versus Per Capita | |
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| Serious Latin | |
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| Generation Skipping | |
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| Geometrically Increasing Your Estate | |
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| Disinheriting a Spouse | |
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| Spouses have Rights too | |
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| Planning for a Spouse | |
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| An Incredible Number of Choices | |
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| Planning for Unmarried Couples | |
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| Protecting the Rights of Both Parties | |
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| Life Insurance | |
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| Estate Planning Fuel | |
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| Life Insurance | |
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| What Kind of Fuel do you Need? | |
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| Life Insurance | |
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| How Much Fuel do you Need? | |
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| The Irrevocable Life Insurance Trust | |
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| Having your Cake and Eating it too | |
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| Some Estate Planning Solutions | |
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| Techniques and Gimmicks that do not always work | |
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| Freezing Techniques | |
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| Putting Your Estate in Cold Storage | |
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| Discounting the Value of your Estate | |
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| Reduce Value-and Taxes-by Restructuring your Assets | |
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| Protecting Your Assets | |
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| Safety from Unexpected Liability | |
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| Loans to Family Members | |
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| It's Hard to be your Family's Banker | |
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| Sales to Family Members | |
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| Caveat Emptor | |
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| Private Annuities and Self-Canceling Installment Notes | |
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| The Ultimate Gamble | |
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| Personal Residence Trusts | |
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| Give the House, but not your Home | |
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| Retirement Planning | |
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| Long Life Deserves Good Planning | |
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| Special Use Valuation | |
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| Keeping the Farm in the Family | |
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| Using Assets of a Corporation to Pay Death Costs | |
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| Trading Dollars for Stock | |
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| Giving it to Charity | |
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| Good Works Deserve Good Benefits | |
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| An Estate Planning Summary | |
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| Protecting and Enhancing Your Estate | |
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| Getting Organized | |
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| Federal Estate and Gift Tax Tables | |
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| Spouses Have Rights Too | |
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| Estate Planning History | |
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| Index | |