Monday, February 2, 2009

French Worker or Case Studies in Estate Planning

French Worker: Autobiographies from the Early Industrial Era

Author: Mark Traugott

This anthology, drawn from the autobiographies of seven men and women whose lives span the nineteenth century, provides a rare glimpse of the everyday lives of workers in the age of early industrialization in France. Appearing for the first time in English, these stories vividly convey the ambitions, hardships, and reversals of ordinary people struggling to gain a measure of respectability.
The workers' livelihoods are diverse: chair-maker, embroiderer, joiner, mason, silk weaver, machinist, seamstress. Their stories of daily activities, work life, and popular politics are filled with lively, often poignant moments. We learn of dismal, unsanitary housing; of disease; workplace accidents; and terrible hardship, especially for the children of the poor. We read of exploitation and injustice, of courtship and marriage, and of the sociability of the wine-merchant's shop and the boardinghouse.
Traugott's analytic introduction discusses the many shifts in French society during the nineteenth century. Used in combination with other sources, these autobiographies illuminate the relationship between changes in working conditions and in the forms of political participation and protest occurring as the century came to a close.



Books about: Film and Video Marketing or Still a Mans World

Case Studies in Estate Planning: With Abridged Student Forms

Author: Wayne M Gazur

Case Studies in Estate Planning with Abridged Student Forms gives students hands-on experience that will prepare them for practice. The authors introduce the principles of estate planning by working on the kind of problems clients actually present.



Table of Contents:
Important Information About This Bookxxi
Preface and Acknowledgmentsxxiii
Chapter 1Dealing with Clients1
A.The Faces of Estate Planning1
B.The Stages of Life and Estate Planning2
C.Developing Clients3
D.Identifying the Client5
E.The Engagement Letter5
F.The Non-Engagement Letter8
G.Preparing for the Client Interview9
H.Conducting the Client Interview10
I.The Client Balance Sheet and Document Summary20
J.Client Competence24
K.Conflicts of Interest24
L.Execution and the Completion/Termination Letter28
M.Reference Materials35
Chapter 2A Review of the Fundamentals of Drafting Wills41
A.Describing the Recipients of Property41
B.Describing the Property47
C.The Division of Property49
D.Will Substitutes52
E.Execution Formalities53
F.Drafting Style54
G.Case Study 2-1The Last Will and Testament of Alice Goodwin Smith55
H.Reference Materials60
Chapter 3The Young Adult63
A.Why Plan?63
B.Intestate Succession64
C.Nonprobate Transfers64
D.Small Estate Proceedings67
E.Selection of Fiduciaries68
F.Planning for Youthful Incapacity68
G.Using Form Documents (Part I)72
H.Case Study 3-176
I.Reference Materials78
Chapter 4The Wealthy Young Adult Contemplating Marriage83
A.Preserving Family Wealth83
B.Marital Agreements86
C.Irrevocable Trusts87
D.Conditional Bequests88
E.The Impact of Dissolution of Marriage on Estate Planning Documents88
F.Using Form Documents (Part II)89
G.Case Study 4-191
H.Reference Materials93
Chapter 5The Young Married Couple (Without Children)101
A.Why Plan?101
B.Intestate Succession101
C.Nonprobate Transfers102
D.Spousal Protections105
E.Federal Wealth Transfer Tax Considerations (Part I)106
F.Using Form Documents (Part III)108
G.Case Study 5-1109
H.Reference Materials111
Chapter 6Unmarried Couples115
A.Lifestyle Considerations115
B.The State and Federal Law Implications of Marriage116
C.Substitute Measures117
D.Gay and Lesbian Couples122
E.Conflicts of Interest124
F.Case Study 6-1124
G.Reference Materials125
Chapter 7The Married Couple (with Young Children)129
A.Another Stage of Life129
B.The Selection and Nomination of Protectors129
C.Dealing with Life Insurance and Retirement Plans136
D.The Contingent Trust137
E.Case Study 7-1140
F.Reference Materials142
Chapter 8Gifts from Grandparents145
A.The Transferor's Concerns in Intergenerational Wealth Transfers145
B.Selecting the Form of the Gift146
C.Federal Wealth Transfer Tax Considerations (Part II)159
D.Specialized Tax Planning Structures164
E.Using Form Documents (Part IV)165
F.Case Study 8-1170
G.Reference Materials172
Chapter 9Remarriage (with Children)179
A.Common Scenarios179
B.Pitfalls of the Unplanned Estate179
C.Planning Measures182
D.Case Study 9-1185
E.Reference Materials186
Chapter 10Migratory Married Couples189
A.State Law Considerations189
B.International Wills193
C.Foreign Property Holdings194
D.The Alien Spouse195
E.Case Study 10-1196
F.Reference Materials197
Chapter 11The Married Small Business Owner or Investor199
A.The Taxation Factor199
B.The Economic Growth and Tax Relief Reconciliation Act of 2001200
C.Form of Marital Gift, Formula Clauses, and Funding Alternatives201
D.The Vision for Succession or Cashing Out222
E.Buy-Sell Agreements223
F.Grantor-Retained Annuity Trusts and Grantor-Retained Unitrusts225
G.Recapitalizations and Valuation Freezes225
H.Valuation Discounts225
I.Life Insurance227
J.Special Considerations for Agriculture230
K.Deduction for Family-Owned Business Interests (IRC [section]2057)231
L.Case Study 11-1231
M.Reference Materials233
Chapter 12Asset Protection and Retirement Planning241
A.Planning for Wealth Accumulations from Services241
B.Basic Asset Protection241
C.More Advanced Asset Protection Options244
D.Other Advanced Asset Protection Options246
E.Tax Planning for Retirement Plan Assets248
F.Case Study 12-1250
G.Reference Materials252
Chapter 13The Generation-Skipping Trust255
A.The Rule Against Perpetuities255
B.The Generation-Skipping Transfer Tax258
C.Beneficiary Conduct263
D.Drafting for the Unpredictable266
E.Case Study 13-1268
F.Reference Materials269
Chapter 14Charitable Gifts275
A.Weighing Client Objectives275
B.Outright Testamentary Bequests276
C.Outright Lifetime Gifts278
D.Lifetime Split-Interest Gifts280
E.Testamentary Split-Interest Gifts284
F.Conservation Contributions285
G.Private Foundations286
H.Donor-Advised Funds286
I.Case Study 14-1287
J.Reference Materials288
Chapter 15Planning for Incapacity293
A.Alternatives293
B.The Revocable Trust294
C.Long-Term Care Alternatives300
D.Financing Long-Term Care302
E.Public Assistance Issues304
F.Case Study 15-1309
G.Reference Materials310
Chapter 16Probate, Taxes, Planning, and an Estate Tax Return315
A.The Estate Administration Process315
B.An Overview of the Federal Wealth Transfer Taxes329
C.Planning Strategies and Techniques341
D.Case Study 16-1360
E.Case Study 16-2366
F.Reference Materials366
Index369
Forms Supplement
1.1Sample Engagement Letter
1.2Sample Non-Engagement Letter
1.3Sample Estate Planning Questionnaire (Basic: Unmarried Individual)
1.4Sample Client Balance Sheet
1.5Sample Client Document Summary
1.6Sample Joint Representation Letter
1.7Sample Disengagement Letter
1.8Sample Will Execution Checklist
BSample Simple Will
CSample Tangible Personal Property Memorandum
D-1Sample Statutory Durable Power of Attorney
D-2Sample General Durable Power of Attorney
E-1Sample Anatomical Gifts Form
E-2Sample Final Arrangements Instructions
E-3Sample Client Letter of Instruction
FSample Comprehensive Advance Health-Care Directive (Health-Care Power of Attorney, Living Will, and Anatomical Gifts)
GSample Will with Contingent Trust
HSample Complex Will (with Marital and Family Trusts)
ISample Pourover Will
JSample Revocable Trust
KSample Marital Agreement
LSample Irrevocable Trust
MSample Qualified Domestic Trust Provisions
NIRS Forms 706 & 709 (with Instructions)

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