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.
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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 Book | xxi | |||
Preface and Acknowledgments | xxiii | |||
Chapter 1 | Dealing with Clients | 1 | ||
A. | The Faces of Estate Planning | 1 | ||
B. | The Stages of Life and Estate Planning | 2 | ||
C. | Developing Clients | 3 | ||
D. | Identifying the Client | 5 | ||
E. | The Engagement Letter | 5 | ||
F. | The Non-Engagement Letter | 8 | ||
G. | Preparing for the Client Interview | 9 | ||
H. | Conducting the Client Interview | 10 | ||
I. | The Client Balance Sheet and Document Summary | 20 | ||
J. | Client Competence | 24 | ||
K. | Conflicts of Interest | 24 | ||
L. | Execution and the Completion/Termination Letter | 28 | ||
M. | Reference Materials | 35 | ||
Chapter 2 | A Review of the Fundamentals of Drafting Wills | 41 | ||
A. | Describing the Recipients of Property | 41 | ||
B. | Describing the Property | 47 | ||
C. | The Division of Property | 49 | ||
D. | Will Substitutes | 52 | ||
E. | Execution Formalities | 53 | ||
F. | Drafting Style | 54 | ||
G. | Case Study 2-1 | The Last Will and Testament of Alice Goodwin Smith | 55 | |
H. | Reference Materials | 60 | ||
Chapter 3 | The Young Adult | 63 | ||
A. | Why Plan? | 63 | ||
B. | Intestate Succession | 64 | ||
C. | Nonprobate Transfers | 64 | ||
D. | Small Estate Proceedings | 67 | ||
E. | Selection of Fiduciaries | 68 | ||
F. | Planning for Youthful Incapacity | 68 | ||
G. | Using Form Documents (Part I) | 72 | ||
H. | Case Study 3-1 | 76 | ||
I. | Reference Materials | 78 | ||
Chapter 4 | The Wealthy Young Adult Contemplating Marriage | 83 | ||
A. | Preserving Family Wealth | 83 | ||
B. | Marital Agreements | 86 | ||
C. | Irrevocable Trusts | 87 | ||
D. | Conditional Bequests | 88 | ||
E. | The Impact of Dissolution of Marriage on Estate Planning Documents | 88 | ||
F. | Using Form Documents (Part II) | 89 | ||
G. | Case Study 4-1 | 91 | ||
H. | Reference Materials | 93 | ||
Chapter 5 | The Young Married Couple (Without Children) | 101 | ||
A. | Why Plan? | 101 | ||
B. | Intestate Succession | 101 | ||
C. | Nonprobate Transfers | 102 | ||
D. | Spousal Protections | 105 | ||
E. | Federal Wealth Transfer Tax Considerations (Part I) | 106 | ||
F. | Using Form Documents (Part III) | 108 | ||
G. | Case Study 5-1 | 109 | ||
H. | Reference Materials | 111 | ||
Chapter 6 | Unmarried Couples | 115 | ||
A. | Lifestyle Considerations | 115 | ||
B. | The State and Federal Law Implications of Marriage | 116 | ||
C. | Substitute Measures | 117 | ||
D. | Gay and Lesbian Couples | 122 | ||
E. | Conflicts of Interest | 124 | ||
F. | Case Study 6-1 | 124 | ||
G. | Reference Materials | 125 | ||
Chapter 7 | The Married Couple (with Young Children) | 129 | ||
A. | Another Stage of Life | 129 | ||
B. | The Selection and Nomination of Protectors | 129 | ||
C. | Dealing with Life Insurance and Retirement Plans | 136 | ||
D. | The Contingent Trust | 137 | ||
E. | Case Study 7-1 | 140 | ||
F. | Reference Materials | 142 | ||
Chapter 8 | Gifts from Grandparents | 145 | ||
A. | The Transferor's Concerns in Intergenerational Wealth Transfers | 145 | ||
B. | Selecting the Form of the Gift | 146 | ||
C. | Federal Wealth Transfer Tax Considerations (Part II) | 159 | ||
D. | Specialized Tax Planning Structures | 164 | ||
E. | Using Form Documents (Part IV) | 165 | ||
F. | Case Study 8-1 | 170 | ||
G. | Reference Materials | 172 | ||
Chapter 9 | Remarriage (with Children) | 179 | ||
A. | Common Scenarios | 179 | ||
B. | Pitfalls of the Unplanned Estate | 179 | ||
C. | Planning Measures | 182 | ||
D. | Case Study 9-1 | 185 | ||
E. | Reference Materials | 186 | ||
Chapter 10 | Migratory Married Couples | 189 | ||
A. | State Law Considerations | 189 | ||
B. | International Wills | 193 | ||
C. | Foreign Property Holdings | 194 | ||
D. | The Alien Spouse | 195 | ||
E. | Case Study 10-1 | 196 | ||
F. | Reference Materials | 197 | ||
Chapter 11 | The Married Small Business Owner or Investor | 199 | ||
A. | The Taxation Factor | 199 | ||
B. | The Economic Growth and Tax Relief Reconciliation Act of 2001 | 200 | ||
C. | Form of Marital Gift, Formula Clauses, and Funding Alternatives | 201 | ||
D. | The Vision for Succession or Cashing Out | 222 | ||
E. | Buy-Sell Agreements | 223 | ||
F. | Grantor-Retained Annuity Trusts and Grantor-Retained Unitrusts | 225 | ||
G. | Recapitalizations and Valuation Freezes | 225 | ||
H. | Valuation Discounts | 225 | ||
I. | Life Insurance | 227 | ||
J. | Special Considerations for Agriculture | 230 | ||
K. | Deduction for Family-Owned Business Interests (IRC [section]2057) | 231 | ||
L. | Case Study 11-1 | 231 | ||
M. | Reference Materials | 233 | ||
Chapter 12 | Asset Protection and Retirement Planning | 241 | ||
A. | Planning for Wealth Accumulations from Services | 241 | ||
B. | Basic Asset Protection | 241 | ||
C. | More Advanced Asset Protection Options | 244 | ||
D. | Other Advanced Asset Protection Options | 246 | ||
E. | Tax Planning for Retirement Plan Assets | 248 | ||
F. | Case Study 12-1 | 250 | ||
G. | Reference Materials | 252 | ||
Chapter 13 | The Generation-Skipping Trust | 255 | ||
A. | The Rule Against Perpetuities | 255 | ||
B. | The Generation-Skipping Transfer Tax | 258 | ||
C. | Beneficiary Conduct | 263 | ||
D. | Drafting for the Unpredictable | 266 | ||
E. | Case Study 13-1 | 268 | ||
F. | Reference Materials | 269 | ||
Chapter 14 | Charitable Gifts | 275 | ||
A. | Weighing Client Objectives | 275 | ||
B. | Outright Testamentary Bequests | 276 | ||
C. | Outright Lifetime Gifts | 278 | ||
D. | Lifetime Split-Interest Gifts | 280 | ||
E. | Testamentary Split-Interest Gifts | 284 | ||
F. | Conservation Contributions | 285 | ||
G. | Private Foundations | 286 | ||
H. | Donor-Advised Funds | 286 | ||
I. | Case Study 14-1 | 287 | ||
J. | Reference Materials | 288 | ||
Chapter 15 | Planning for Incapacity | 293 | ||
A. | Alternatives | 293 | ||
B. | The Revocable Trust | 294 | ||
C. | Long-Term Care Alternatives | 300 | ||
D. | Financing Long-Term Care | 302 | ||
E. | Public Assistance Issues | 304 | ||
F. | Case Study 15-1 | 309 | ||
G. | Reference Materials | 310 | ||
Chapter 16 | Probate, Taxes, Planning, and an Estate Tax Return | 315 | ||
A. | The Estate Administration Process | 315 | ||
B. | An Overview of the Federal Wealth Transfer Taxes | 329 | ||
C. | Planning Strategies and Techniques | 341 | ||
D. | Case Study 16-1 | 360 | ||
E. | Case Study 16-2 | 366 | ||
F. | Reference Materials | 366 | ||
Index | 369 | |||
Forms Supplement | ||||
1.1 | Sample Engagement Letter | |||
1.2 | Sample Non-Engagement Letter | |||
1.3 | Sample Estate Planning Questionnaire (Basic: Unmarried Individual) | |||
1.4 | Sample Client Balance Sheet | |||
1.5 | Sample Client Document Summary | |||
1.6 | Sample Joint Representation Letter | |||
1.7 | Sample Disengagement Letter | |||
1.8 | Sample Will Execution Checklist | |||
B | Sample Simple Will | |||
C | Sample Tangible Personal Property Memorandum | |||
D-1 | Sample Statutory Durable Power of Attorney | |||
D-2 | Sample General Durable Power of Attorney | |||
E-1 | Sample Anatomical Gifts Form | |||
E-2 | Sample Final Arrangements Instructions | |||
E-3 | Sample Client Letter of Instruction | |||
F | Sample Comprehensive Advance Health-Care Directive (Health-Care Power of Attorney, Living Will, and Anatomical Gifts) | |||
G | Sample Will with Contingent Trust | |||
H | Sample Complex Will (with Marital and Family Trusts) | |||
I | Sample Pourover Will | |||
J | Sample Revocable Trust | |||
K | Sample Marital Agreement | |||
L | Sample Irrevocable Trust | |||
M | Sample Qualified Domestic Trust Provisions | |||
N | IRS Forms 706 & 709 (with Instructions) |
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