Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Friday, August 19, 2016

Book on International Estate Planning

International estate planning book Barbara Hauser recently published a book entitled, International Estate Planning: A Reference Guide (Updated September 2015). Provided below is a summary of the book:

International Estate Planning: A Reference Guide, is a practical and authoritative resource for those seeking key information in the estate planning field. Practitioners and foreign advisers, whose clients have assets, children, parents or a spouse in other countries, or whose tax liabilities are difficult to define because of nationality, employment, or residence issues, and U.S. executives working in foreign countries will find straightforward, useful information in this guide. Equipped with a companion CD the appendix to the book contains copies of fillable tax forms and notices, relevant treaties and Hague conventions, as well as a list of organizations and resources to quickly help the reader obtain the answers they need. 


August 19, 2016 in Books, Books - For Practitioners, Estate Planning - Generally | Permalink | Comments (0)

Thursday, August 4, 2016

Handbook on Personal Finance

Personal finance handbookBrian Kuhn recently published a book entitled, The Personal Finance Handbook: All the Best Personal Finance Questions & Their Answers (2015). Provided below is a summary of the book:

Successful financial planning requires specialized knowledge, and costly mistakes can be easy to make. The author focuses on helping middle-income Americans reach their financial goals. Further, the author discusses the importance of proper estate planning, how to approach investment and retirement savings, and how to improve and maintain your credit rating.

August 4, 2016 in Books, Estate Planning - Generally | Permalink | Comments (0)

Monday, July 18, 2016

Book on Estate Planning Guide for Qualified Retirement Plan Benefits

Retirement book Louis A. Mezzullo recently published a book entitled, An Estate Planner’s Guide to Qualified Retirement Plan Benefits, Fifth Edition (ABA Book Publishing). Provided below is a summary of the book:

This ABA bestseller has helped thousands of estate planners understand the complex rules and regulations governing qualified retirement plan distributions and IRAs. Now newly updated, An Estate Planner’s Guide to Qualified Retirement Benefits provides expert and current guidance for structuring benefits from qualified retirement plans and IRAs, consistently relating key distribution issues to current estate planning practice. Topics covered include:

  • The different types of qualified plans and the tax and non-tax rules relating to them
  • The forms of distribution and the situations in which they need to be considered
  • Penalty taxes
  • Distribution requirements and how to calculate them
  • Income taxation and handling rollovers
  • Transfer taxes
  • Spousal rights, QDROs, and community property considerations
  • Estate and trust administration issues
  • Practical planning strategies to avoid penalty and excise taxes on distributions while incurring the lowest income tax

July 18, 2016 in Books, Books - For Practitioners, Estate Planning - Generally, Estate Tax, Generation-Skipping Transfer Tax, Income Tax, Trusts | Permalink | Comments (0)

Tuesday, June 21, 2016

Quick Review on Wills, Trusts, & Estates

Quick reviewJeffrey N. Pennell & Alan Newman recently published a book entitled, Pennell and Newman’s Quick Review of Wills, Trusts, and Estates, 5th, West Academic Publishing (2016). Provided below is a description of the book:

This book provides an outline and analysis of Wills, Trusts & Estates, convenient for class or exam preparation. In addition, It provides clear and concise explanations of legal concepts and terms, along with exam hints, strategies, and study tips. Topics covered include intestacy, will execution formalities and contest, revocation, will contracts, will substitutes, construction, restrictions on disinheritance, trust creation and operation, powers of appointment, future interests, planning for incapacity, the Rule Against Perpetuities, wealth transfer taxation, and much more. This title also includes self-testing and diagnostic review questions. Sample essay questions with model answers and detailed explanations are also included.

June 21, 2016 in Books, Estate Planning - Generally, Trusts, Wills | Permalink | Comments (0)

Wednesday, June 1, 2016

Book on Guide to Qualified Retirement Plan Benefits

Retirement book Louis A. Mezzullo recently published a book entitled, An Estate Planner’s Guide to Qualified Retirement Plan Benefits, Fifth Edition (ABA Book Publishing). Provided below is a summary of the book:

This ABA bestseller has helped thousands of estate planners understand the complex rules and regulations governing qualified retirement plan distributions and IRAs. Now newly updated, An Estate Planner’s Guide to Qualified Retirement Benefits provides expert and current guidance for structuring benefits from qualified retirement plans and IRAs, consistently relating key distribution issues to current estate planning practice. Topics covered include:

  • The different types of qualified plans and the tax and non-tax rules relating to them
  • The forms of distribution and the situations in which they need to be considered
  • Penalty taxes
  • Distribution requirements and how to calculate them
  • Income taxation and handling rollovers
  • Transfer taxes
  • Spousal rights, QDROs, and community property considerations
  • Estate and trust administration issues
  • Practical planning strategies to avoid penalty and excise taxes on distributions while incurring the lowest income tax

June 1, 2016 in Books, Books - For Practitioners, Estate Planning - Generally, Generation-Skipping Transfer Tax, Income Tax | Permalink | Comments (0)

Thursday, May 5, 2016

New Book On Wills And Estate Administration

ArticleWills and Estate Administration by Kenneth Vercammen has been published by American Bar Association Publishing and is available in print and as an ebook. Provided below is a description of the book:

Straightforward and to-the-point, Wills and Estate Administration provides step-by-step guidance that firms can use to handle all aspects of an estates practice, from initial client intake to closing the file. Topics are defined in six parts for ease of use:

  • Preparation for Wills/Estate Planning Interviews
  • Interviewing Clients
  • Additional Estate Planning Issues
  • Estate Administration
  • Guardianship of Disabled or Incompetent Parents
  • Marketing Your Wills and Estate Administration Practice

May 5, 2016 in Books, Estate Administration, Wills | Permalink | Comments (0)

Monday, April 25, 2016

New Book On Texas Jury Charges For Family And Probate Law

ArticleThe 2016 edition of Texas Pattern Jury Charges—Family & Probate has recently been published by Texas Bar Books and is now available. Provided below is a description of the book:

The assistance that this excellent resource offers extends beyond providing definitions, instructions, and questions useful for drafting charges in your jury trials. Many practitioners find it very helpful in preparing findings of fact and conclusions of law in nonjury cases and in identifying issues and evidence requirements in family and probate cases generally. Comments provide a ready reference to the source of each charge and instructions on when to use it.

Texas Pattern Jury Charges—Family & Probate digital product contains the entire book as a hyperlinked and word-searchable PDF file. All charge language is included as MS Word files linked to the comments for quick retrieval and assembly of jury charges. Texas and federal case citations are linked to the online version of the Casemaker Web Library. Texas and federal statute citations are linked to the main code section cited via Casemaker online.

April 25, 2016 in Books, Books - For Practitioners, Estate Administration | Permalink | Comments (0)

Monday, March 14, 2016

Will The Legacy Long Survive The Creator?

AvariceHarper Lee fit into one of the finest literary traditions by becoming a recluse after the smashing success of her first, and for a long time only, novel. Of course, that novel is To Kill A Mockingbird which has become a staple of American literature and, to this day, sells nearly a million copies per year. But those numbers might be dropping after the announcement that her estate ordered the cheapest paper back version to be discontinued. This announcement has been a shock to many since Lee was known to favor schools and children having easy access to the book. But any desires Lee might have had are now at an end since Lee's lawyer, Tonja Carter, has taken over and seeks to make more money off a creation with which she had not a thing to do. This action, along with other recent moves, has lead many to wonder is the impeccable legacy Lee left behind is being tarnished by those she empowered to manage her worldly possessions. But whatever the case, it is a shame that American children might now miss out on studying this classic because schools or parents cannot afford the additional cost.

See Colette Bancroft, Harper Lee's estate wants readers to pay more for 'Mockingbird', Tampa Bay Times, March 12, 2016.

Special thanks to Brian Cohan (Attorney at Law, Law Offices of Brian J. Cohan, P.C.) for bringing this article to my attention.

March 14, 2016 in Books, Books - Fiction, Current Affairs | Permalink | Comments (0)

Thursday, March 10, 2016

New Book On Wills And Estate Administration

ArticleWills and Estate Administration by Kenneth Vercammen has been published by American Bar Association Publishing and is available in print and as an ebook. Provided below is a description of the book:

Straightforward and to-the-point, Wills and Estate Administration provides step-by-step guidance that firms can use to handle all aspects of an estates practice, from initial client intake to closing the file. Topics are defined in six parts for ease of use:

  • Preparation for Wills/Estate Planning Interviews
  • Interviewing Clients
  • Additional Estate Planning Issues
  • Estate Administration
  • Guardianship of Disabled or Incompetent Parents
  • Marketing Your Wills and Estate Administration Practice

March 10, 2016 in Books, Books - For Practitioners, Wills | Permalink | Comments (0)

Friday, February 26, 2016

New Book On Flexible Trust And Estates

ArticleThe Fifth Edition of Flexible Trusts and Estates for Uncertain Times by Jerold I. Horn has recently been published and is available through ABA Books. Provided below is description of the book:

In Flexible Trusts and Estates for Uncertain Times, Fifth Edition, Jerry Horn defines estate planning objectives, describes the climate of uncertainty, identifies planning problems, and suggests solutions. The completely update fifth edition confronts a purported lull after a period of unprecedented instability and now covers:

  • The repeal in 2010 of the estate tax and the generation-skipping tax and the reversion of the taxes, the exemptions and the rates to status quo ante
  • The restoration of the estate tax and the generation-skipping tax as of the beginning of 2011 and reduced rates and increased exemptions for the gift tax, the estate tax and the generation-skipping taxthe reversion of the exemptions and rates that were in effect before the advent of EGTRRA
  • For 2011 and 2012 a system of portability of the unused portion of the estate tax exemption of a predeceasing spouse and provided for it to sunset at the end of 2012
  • The American Taxpayer Relief Act of 2012 which became law on January 2, 2013
  • Draft estate plans to anticipate and withstand the drastic changes in the law, including the 2010 repeal and 2011 restoration of the estate tax and the generation-skipping tax and the implementation and repeal of a system of carryover basis for income tax purposes

February 26, 2016 in Books, Books - For Practitioners, Trusts | Permalink | Comments (0)