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Estate Planning.

Estate Planning

by William P. Streng, Esq., Tax Management Inc., 1231 25th Street, N.W., Washington, D.C. 20037, (202) 728-3350, $75.

This revised 11th edition, 340-page reference is part of the Tax Management Estates, Gifts and Trusts Series, a continuing program providing guidance in handling estate, gift and trust planning issues. Topics include: the development of the estate plan; lifetime transfers; transfers at death; generation-skipping transfers; special planning considerations (e.g., community property, life insurance, charitable transfers, closely held corporations); and post-mortem planning. The book reflects tax law changes in the 1990 Revenue Reconciliation Act, emphasizing the impact of the new chapter 14 estate freeze rules on transfers of property among family members and traditional planning techniques. Increased coverage of deferred compensation, employee benefits and retirement plans reflects their growing importance in the field of estate planning. A special section details drafting forms to fit client needs. Working papers contain revised client interview forms, wills and trusts, including several for specialized situations, such as marital deduction trusts, by-pass trusts and Crummey powers. The author, currently Vinson & Elkins Professor of Law at the University of Houston Law Center, has published several books in the fields of estate planning, corporate taxation and international business. This reference could be a practical working tool for accountants, attorneys and others involved in the estate planning process.
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Copyright 1991 Gale, Cengage Learning. All rights reserved.

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Publication:The National Public Accountant
Article Type:Book Review
Date:Jun 1, 1991
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