Wills, Trusts & Estates Prof Blog

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

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)

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)

Friday, April 8, 2016

New Book On Texas Guardianship Laws

ArticleThe 3rd Edition of the Texas Guardianship Manual has recently been published by Texas Bar Books and is now available on their website. Provided below is a description of the book:

The newly revised and updated Texas Guardianship Manual is a valuable resource for lawyers administering guardianships. The manual is organized by the logical sequence of events occurring during the administration process. Each chapter contains a detailed table of contents; each contains practice notes concerning the topic of the chapter. The forms take up the greater part of most chapters. The uniform format of practice notes and forms is designed to enhance readability and ready reference and to accommodate easier word-processing use of the forms.

The 2015 supplement updates the Texas Guardianship Manual, to include a new chapter discussing public benefits available to help support the ward. The chapter provides a detailed overview of both means-tested and non-means-tested benefits as well as benefits available through the Department of Veterans Affairs. The chapter highlights implications for the guardianship process and planning options for accessing those benefits and includes a sample form for creating a qualified income trust.

April 8, 2016 in Books - For Practitioners, Guardianship | Permalink | Comments (0)

Tuesday, April 5, 2016

New Book On Trust And Estate Statutes

ArticlePictureMark L Ascher & Grayson M.. McCouch have written a new book entitled, Ascher and McCouch's Selected Statutes on Trusts and Estates, 2016, which is published by West Academic and will be released on April 18, 2016. Provided below are some details on the book:

This casebook statutory supplement meets the needs of students in basic and advanced courses on wills, trusts, decedents' estates, fiduciary administration, and future interests, providing a compendium of essential uniform act provisions and official comments. It covers a wide range of topics, including intestacy, wills, rules of construction, probate administration, nonprobate transfers, disclaimers, principal and income, prudent investments, perpetuities, trust formation and modification, spendthrift and discretionary trusts, trustee powers and duties, powers of appointment, and powers of attorney. The previous edition has been updated to include the newly Revised Uniform Fiduciary Access to Digital Assets Act (2015) and the newly promulgated Uniform Trust Decanting Act (2015).

April 5, 2016 in Books - For Practitioners, Trusts, Wills | Permalink | Comments (0)

Tuesday, March 29, 2016

New Book On Ethics In Elder Law

ArticleRoberta K. Flowers & Rebecca C. Morgan recently published a new book entitled, Ethics in the Practice of Elder Law, published by ABA Book Publishing. Provided below are some details about the book:

Authors Roberta K. Flowers and Rebecca C. Morgan offer a range of hypothetical situations, along with a series opening questions for each, followed by a discussion suggestions for analyzing and responding to the issue. These discussions offer a reliable framework for analyzing the ethical questions within the scope of the Model Rules and ancillary resources. The authors give readers the knowledge to determine which questions to ask in the representaiton. They refer to and discuss the 9 "C's" of elder law ethics:

  • Competency: where to find guidance
  • Client: who is the client
  • Confidentiality: keeping confidences
  • Conflicts of interest: who can the elder law attorney represent
  • Capacity: representing clients who have diminished capacity
  • Control: representing guardians
  • Complex fiduciary representation

 

March 29, 2016 in Books - For Practitioners, Elder Law | 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)

Wednesday, February 24, 2016

New Book On Texas Guardianship Laws

ArticleThe 3rd Edition of the Texas Guardianship Manual has recently been published by Texas Bar Books and is now available on their website. Provided below is a description of the book:

The newly revised and updated Texas Guardianship Manual is a valuable resource for lawyers administering guardianships. The manual is organized by the logical sequence of events occurring during the administration process. Each chapter contains a detailed table of contents; each contains practice notes concerning the topic of the chapter. The forms take up the greater part of most chapters. The uniform format of practice notes and forms is designed to enhance readability and ready reference and to accommodate easier word-processing use of the forms.

The 2015 supplement updates the Texas Guardianship Manual, to include a new chapter discussing public benefits available to help support the ward. The chapter provides a detailed overview of both means-tested and non-means-tested benefits as well as benefits available through the Department of Veterans Affairs. The chapter highlights implications for the guardianship process and planning options for accessing those benefits and includes a sample form for creating a qualified income trust.

February 24, 2016 in Books - For Practitioners, Guardianship | Permalink | Comments (0)

Friday, February 19, 2016

New Book On Estate Planning For Same Sex Couples

ArticleThe new edition of Estate Planning for Same-Sex Couples, Third Edition by Joan M. Burda has recently been published by ABA Book publishing and is available through their website. Provided below is a description of the book:

Representing lesbian, gay, bisexual, and transgender (LGBT) clients continues to present challenges to their lawyers. Rather than resolving issues, the recent changes have created more complications for LGBT individuals, couples, and their families. This book will address some of these issues and provide proven strategies to better equip lawyers to represent the ever-changing needs of their clientele.

February 19, 2016 in Books, Books - For Practitioners | Permalink | Comments (0)

Friday, February 5, 2016

New Book On Jury Charges For Texas Family Law And Probate

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.

 

February 5, 2016 in Books, Books - For Practitioners, Estate Administration | Permalink | Comments (0)