Written specifically for those in the state of Maryland (or studying Maryland estate planning), The Fundamentals of Estate Planning provides a unique opportunity to bring the practical aspect of estate planning into the classroom. The casebook provides text, relevant Maryland and Federal Statutes, forms and checklists used to interview and draft estate planning documents. Major topics include drafting of wills, testamentary trusts, inter vivos trusts, powers of attorney and advance medical directives for tax sensitive and non-tax sensitive client scenarios. Additionally, the casebook provides an overview of the ancillary issues including elder law, Medicaid, guardianship, estate administration and will caveats. The book is accompanied by a CD which contains sample forms.
Fundamentals of Estate Planning, Sixteenth Edition
Covers various aspects of estate and gift tax planning, including the nature, valuation, transfer, administration, and taxation of property.
Fundamentals of Estate Planning
This book provides an introduction to the basics of estate planning and will make this area of the law more accessible to the nonspecialist.
This new First Edition, Updated for 2013, includes all of the most current estate and gift tax amounts and exemptions resulting from the American Taxpayer Relief Act of 2012.
L. No. 111-152, §1402(b), raised the Medicare tax on wages and self‐employment income in excess of $200,000 ($250,000 for a joint return) by 0.9%, unindexed. See, e.g., Keller v. Commissioner, 77 T.C. 1014 (1981); Achiro v.