Estate Planning

Estate Planning and Taxation
 
 


 
 


Estate Planning Links





 
 
Chapter Resource Links by Chapter and In Alphabetical Order
 
Chapter 1
 
Link to Attorney Robert Clofine’s webpage
 
Chapter 2
 

Wills of the famous or infamous
The National Conference of Commissioners on Uniform State Laws
Internal Revenue Service website in the search box: type in “form” and the form number, e.g., “form 706” to get a link to the form; or put in “7520” to get a link to the interest tables used for valuing life estates and annuities.
Wisconsin statutes

 
Chapter 3
 

Tutorial on the Rule Against Perpetuities
Medical information on bi-polar illness 
Arizona lawyers Fleming & Curti, P. L. C. website
Article by Professor Harl, To Repeal Or Not Repeal the Rule Against Perpetuities, Agricultural Law Digest Agricultural Law Digest
South Dakota Statutes
California Statutes
Article about the long delay in distributing the estate of lumber baron Wellington R. Burt
Dr. Ray D. Madoff, Professor of Law at Boston College of the Law, opinion article America Builds an Aristocracy
Article Dynasty Trusts Under Attack, The Wall Street Journal Tax report
Dr. Neil E. Harl, To Repeal Or Not Repeal the Rule Against Perpetuities, Agricultural Law Digest article

 
Chapter 4
 

California Statutes
FindLaw’s website
The National Conference of Commissioners on Uniform State Laws
Arizona lawyers Fleming & Curti, P. L. C. website

 
Chapter 5
 

To read about An Act Laying Duties on stamped Vellum, Parchment, and Paper or An Act to repeal the Internal Taxes, search each Act’s title at Library of Congress website
Internal Revenue Service website

 
Chapter 6
 

Internal Revenue Code maintained by Cornell University
Interest rates on underpayment of tax, search “underpayment

 

Chapters 7, 8 and 9

 

Internal Revenue Code maintained by Cornell University

 
Chapter 10
 

Chief Counsel Advice 200218003 letter (pdf)
Internal Revenue Code maintained by Cornell University

 
Chapter 11  

Motley Fool’s website comparing ways to save for higher education
The January 2011 presentation to financial professionals in Nashville, Tennessee, by the law firm of Howard Mobley, L.L.C. (pdf)
Educational support as part of divorce proceedings, a state by state summary
See Treasury Publication 970, (2011), Tax Benefits for Education (pdf)

 
Chapter 12
 

Section 7520 interest rates and Table B present value factors for term certain interests can be found by entering “7520 Actuarial Tables” in the search box

 
Chapter 13
 

Attorney Dianne Reis’s website

 
Chapter 14
 

Attorney Robert J. Mintz’s website

 
Chapter 15
 

The National Association of Area Agencies on Aging, which has an “elder care locator
The National Association of Professional Geriatric Care Managers
The National Academy of Elder Law Attorneys
The Children of Aging Parents
Caring Connection offers state specific advanced care directives
Transplant Living’s website
National Hospice and Palliative Care Organization (NHPCO)
American Hospice Foundation website
Census Summary National Population Projections Released 2008 Table 2 (Based on Census 2000)
Census Bureau Census 2010 Brief, “The Older Population: 2010”(pdf)
Final Exit Network, Inc. et al. v. State of Georgia (2012) (pdf)
United Network Organ Sharing (pdf)

 
Chapter 16  

Estate of Bennett, 100 TC No. 5 (1993), in the search box, type in Estate of Bennett 1993.

 
Chapter 17  

Download tax forms available at the Internal Revenue Service website search form.

 
Alpha Index  

Aging Parents, The Children of

American Hospice Foundation

Article about the Rule Against Perpetuities by Dr. Ray D. Madoff, Professor of Law at Boston College of the Law, opinion article America Builds an Aristocracy

Article on distribution delay for lumber baron Wellington R. Burt’s estate

Article about the Rule Against Perpetuities, Dynasty Trusts Under Attack, The Wall Street Journal Tax report

Article about the Rule Against Perpetuities by Dr. Neil E. Harl, To Repeal Or Not Repeal the Rule Against Perpetuities, Agricultural Law Digest

Attorney Robert Clofine’s webpage

Attorney Robert J. Mintz’s website

Attorney Dianne Reis’s website

Attorneys Howard & Mobley, Tax Relief Act Speech, January 2011 presentation to financial professionals in Nashville Tennessee (pdf)

Attorneys Fleming & Curti, P. L. C. website

Bennett, Estate of, 100 TC No. 5 (1993), in the search box at type in the case name and year.

California Statutes

Caring Connection’s state-specific advanced care directives

Case Ga Supreme Ct Final Exit Network, nc. et al. v. State of Georgia (2012) found at

Census Bureau Census 2010 Brief, The Older Population: 2010

Census Summary National Population Projections Released 2008 Table 2 (Based on Census 2000)

Chief Counsel Advice 200218003 letter  

Children of Aging Parents, helpful resources

Cornell University, Internal Revenue Code maintained

Dianne Reis, Attorney webpage

Distribution delay article concerning lumber baron Wellington R. Burt’s estate

Divorce proceedings, Educational support as part of, a state by state summary

Education, Tax Benefits for, see Treasury Publication 970 (2011)

Education, comparing ways to save for, at the Motley Fool’s website

Educational support as part of divorce proceedings, a state by state summary

Famous Wills of the Dead

Final Exit Network, nc. et al. v. State of Georgia (2012) a Ga Supreme Ct case

FindLaw’s website 

Fleming & Curti, P. L. C., Attorneys

Interest rates on underpayment of tax, in the search box enter “underpayment”

Internal Revenue Code maintained by Cornell University 

Internal Revenue Service website. Search box: type in “form” and the form number, e.g., form 706, to get a link to the form. Put in “7520” to get a link to the interest tables used for valuing life estates and annuities.

Library of Congress website to find An Act Laying Duties on stamped Vellum Parchment and Paper or An Act to repeal the Internal Taxes.  Search the Act’s title

Medical information on bi-polar illness  

Motley Fool’s website comparing ways to save for higher education

National Academy of Elder Law Attorneys

National Hospice and Palliative Care Organization (NHPCO)

National Association of Area Agencies on Aging which has an “elder care locator

National Association of Professional Geriatric Care Managers

National Conference of Commissioners on Uniform State Laws

National Conference of Commissioners on Uniform State Laws, Uniform Laws

Robert J. Mintz, Attorney webpage

Robert Clofine, Attorney webpage

Rule Against Perpetuities article Dynasty Trusts Under Attack, The Wall Street Journal Tax report

Rule Against Perpetuities article Dr. Neil E. Harl, To Repeal Or Not Repeal the Rule Against Perpetuities, Agricultural Law Digest article 

Rule Against Perpetuities article by Dr. Ray D. Madoff, Professor of Law at Boston College of the Law, opinion article America Builds an Aristocracy 

Rule Against Perpetuities Tutorial 

Section 7520 interest rates and Table B present value factors for term certain interests can be found by entering “7520 Actuarial Tables” in the search box

South Dakota Statutes  

State statutes South Dakota  

State Statutes California

State statutes Wisconsin 

Tax forms available at the Internal Revenue Service website search form by number or name.

Tax Benefits for Education, see Treasury Publication 970 (2011)

Tax Relief Act Speech, January 2011 presentation to financial professionals in Nashville Tennessee by Howard & Mobley Law Firm, L.L.C.

Transplant Living’s website

Uniform Laws, The National Conference of Commissioners on Uniform State Laws

United Network Organ Sharing

Wills of well known deceased people 

Wisconsin statutes