Estate planning in Pennsylvania /

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Bibliographic Details
Corporate Author: Pennsylvania Bar Institute
Other Authors: Kline, Terrance A., Birkhead, Kevin D.
Format: Book
Language:English
Published: Mechanicsburg, Pennsylvania : PBI Press, 2019
Edition:Fifth edition
Series:PBI (Series) ; no. 2019-10422
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LEADER 00000nam a2200000Ii 4500
001 1091583589
003 OCoLC
005 20190408023147.0
008 190404s2019 pau b 001 u eng c
020 |a 9781578042432 
020 |a 1578042437 
040 |a PQD  |b eng  |e rda  |c PQD 
043 |a n-us-pa 
049 |a VLAM 
050 0 4 |a KFP140.A75  |b .E77 2019 
245 0 0 |a Estate planning in Pennsylvania /  |c editors, Terrance A Kline ; authors, Kevin D. Birkhead [and sixteen others] 
250 |a Fifth edition 
260 |a Mechanicsburg, Pennsylvania :  |b PBI Press,  |c 2019 
300 |a lv, 967 pages :  |b forms ;  |c 30 cm 
490 1 |a PBI ;  |v no. 10422 
500 |a In loose-leaf binder 
504 |a Includes bibliographical references and indexes 
505 0 |a Interviewing the client -- Introduction -- Starting the process -- Collecting the information -- Proposed methodology for conducting the interview -- Thinking ahead-who will be sued? -- Checklist of items to consider reviewing and/or retaining -- Appendiced -- Ethical issues -- Introduction and overview -- Diligence and care -- Communications with the client -- Client confidences -- Conflicts of interest generally -- Identifying the client -- Subsequent representation -- Multiple clients -- Self-interest of the lawyer -- The drafting lawyer as fiduciary -- Fees -- Drafting the will -- Requirements for a valid will -- Anatomy of the will:" Putting it all together -- Amending the plan: Codicil or new will -- Advanced planning for the complex estate plan: Marital deduction and credit-shelter planning -- Drafting the trust -- Introduction and scope -- Revocable trust: What is it? -- Reason for using a revocable trust -- Overview of the four-over will and revocable trust arrangement -- Basic revocable trust provisions -- Revocable trust as a will substitute -- General considerations in drafting irrevocable trusts -- Tax planning -- Overview of the federal transfer tax system -- Determining property subject to estate tax -- Portability -- Estate tax marital deduction -- Selecting and funding marital deduction formulas -- Other deductions from the gross estate -- Taxation of gifts -- Generation-skipping transfer tax -- Special valuation rules -- Disclaimers -- Saving taxes with charitable gifts -- The Pennsylvania transfer tax system -- Estate planning for closely held businesses -- Shareholder or buy/sell agreements -- The use of corporate redemptions -- Elections to defer payment of federal estate tax -- Section 754 election: Purchases and inheritances of partnership interests -- Section 2032A: Special-use valuation -- Estate and gift tax issues applicable to family-owned businesses -- Succession planning (non-tax) issues -- Business opportunity shifting -- Succession planning for the Owner of S Corporation Stock -- Additional strategies for selling business interests to family members -- Charitable planning techniques -- Using employee stock ownership plans (ESOPs) -- Asset protection issues -- Estate planning using charitable gifts -- Working with a charity as a partner -- Common-sense assessment matters -- A survey of charitable giving techniques -- Charitable remainder unitrusts -- Gift restrictions -- Estate planning for nontraditional couples -- Introduction -- Should unmarried couples consider marriage? -- Actions now-married same-sex couples should consider -- Concerns for unmarried couples -- The domestic partner -- Planning with cohabitation agreements -- Basic estate planning -- Planning with wills -- Planning with inter vivos trusts -- Planning with inter vivos trusts-Use of general powers of appointment -- Special opportunities using traditional tax planning trusts -- Not-so-obvious issues for the estate planner -- {Powers of attorney -- Ethical considerations in planning for the nontraditional couple -- Power of attorney, Health care power of attorney, Living will, and mental health care power of attorney -- Introduction -- Powers of attorney -- Living wills and out-of-hospital nonresuscitation -- Health-care powers, generally -- Mental health declarations and mental health power of attorney -- Medicaid payment for long-term care -- In general -- Sources of law -- Applying for Medicaid for long-term care services -- Nonfinancial eligibility criteria -- Financial requirements for Medicaid payment for long-term care -- Medicaid-financed home- and community-based programs -- Medicaid estate recovery -- Filial support liability and Medicaid ineligibility -- Choosing fiduciaries -- Fiduciaries generally -- Standard of care applicable to fiduciaries -- Fiduciary choices available -- Considerations in selecting fiduciaries -- Considerations in selecting guardians of minor children -- Considerations in selecting agents under powers of attorney -- Considerations in selecting agents under health care powers of attorney and advance directives for health care powers of attorney and advance directives for health care -- Considerations in selecting successor fiduciaries -- Transferring assets outside of probate -- Introduction -- Nature of nonprobate assets -- Estate plan integration -- Jointly owned property -- Trust accounts and transfer-on-death accounts -- Life insurance and annuities -- Qualified plan and retirement benefits -- Powers of Appointment -- Augmented estate and the spouse's elective share -- Execution and safekeeping of documents -- Overview -- Review of documents before execution -- Legal requirements for execution of a will -- Proof of execution of wills -- Document execution ceremony -- Execution of other estate planning documents -- Safekeeping of the documents -- Terminating the representation -- General overview -- How to terminate the representation -- Continuing duties to clients after execution of estate planning documents -- Conclusion 
650 0 |a Estate planning  |z Pennsylvania 
650 0 |a Tax planning  |z Pennsylvania 
700 1 |a Kline, Terrance A. 
700 1 |a Birkhead, Kevin D. 
710 2 |a Pennsylvania Bar Institute 
830 0 |a PBI (Series) ;  |v no. 2019-10422 
907 |a .b2398618 
998 |a third 
999 |c 113591 
852 |a Law Library  |b Third Floor  |h KFP140.A75 .E77 2019  |p 33940004505796