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Tax Planning for Lifetime and Testamentary Dispositions: Prototype Plans.

Featuring changes required by the Taxpayer Relief Act of 1997, Tax Planning for Lifetime and Testamentary Dispositions--Prototype Plans by Don W. Llewellyn and Gaff Levin Richmond with Beverly R. Budin gives a step-by-step method for developing the best plans for clients.

The book includes sample clauses for equalization-of-rates marital deduction, zero-tax marital deduction, generation-skipping exemption, and surtax avoidance prototype plans. In addition, the book offers a comprehensive and in-depth analysis of both the income and transfer tax principles that serve as the conceptual underpinning of all the plans.

Llewellyn is professor of law at Villanova University School of Law, where he teaches federal taxation, estate planning, accounting, corporate finance, and estates. Richmond is professor of law and associate dean at Shepard Broad Law Center, Nova Southeastern University, where she has taught federal income tax, corporate tax, taxation of business enterprises, and legal accounting. Budin is a member of Ledgewood Law Firm, P.C., Philadelphia.

This book is available from ALIABA, 4025 Chestnut St., Philadelphia 19104-3099, 800/CLE-NEWS, ext. 7000, and sells for $181.75.
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Publication:Florida Bar Journal
Article Type:Book Review
Date:Apr 1, 1998
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