Web Link (WSJ) 19.1 Introduction to Wills

Last Updated: 2-21-2002

Web Link (WSJ) 19.1 Introduction to wills

Wall Street Journal - Link no longer available

http://www.justiceforyall.com/docs/Wills.asp

http://www.mtpalermo.com/INTRO.HTM

http://www.pueblo.gsa.gov/cic_text/money/will/makewill.htm

http://www.savewealth.com/planning/estate/wills/

Web Link 19.2 Dying intestate

http://www.mtpalermo.com/SEC-1.HTM#I3

http://www.nafep.com/estate_planning/

Web Link 19.3 Examples of intestate succession laws of various states

http://donaldburger.com/nowill.htm
Texas

http://www.mbscott.com/intestat.htm

http://www.savell.net/ar_succ.html
Arkansas

Web Link 19.4 Do-it-yourself wills

http://www.ca-trusts.com/formwills.html

http://www.mtpalermo.com/DIY.HTM

Web Link 19.5 Do-it-yourself will kits and software

http://www.adstation.com/legal/will.htm

http://www.legalkitstore.com/

http://www.legalwills.com.au/us/usbooks.htm

http://www.visitorinfo.com/Home-and-Personal-Information-Center/909.htm

Web Link 19.6 Features of a will

http://www.mtpalermo.com/SEC-1.HTM#I5

Web Link 19.7 Discussion of holographic wills

http://www.chron.com/cs/CDA/story.hts/business/lipman/1476163

http://www.lectlaw.com/def/h012.htm

http://www.texasprobate.com/articles/willspro.htm

Web Link 19.8 Examples of holographic wills

http://www.ble.state.mn.us/2-97.htm
Scroll down to QUESTION #6 - WILLS

http://courts.co.calhoun.mi.us/ca070502.htm

http://www.elder-law.com/2000/Issue741.html

http://www.mslawyer.com/mssc/ctapp/961203/9501120.html

Web Link 19.9 Sample will

[No links currently available]

Web Link 19.10 Wills of famous people, and some not so famous

http://www.ca-probate.com/wills.htm

http://www.compuology.com/zacwill.htm

http://www.geocities.com/CapeCanaveral/Lab/1897/960125b.htm

http://www.geocities.com/Heartland/Bluffs/7748/joseph.htm

http://www.geocities.com/Heartland/Plains/8574/nj/wills/rominenicholas.html

http://www.rootsweb.com/~mdbaltim/wills/xxwills.htm

http://sunsite.berkeley.edu/London/Documents/will.html

Jack London’s will

http://www.urbanlegends.com/disney/walt_disneys_will.html
Walt Disney's will

Web Link 19.11 Discussion of codicils

http://www.legaldocs.com/htsgif.d/xcod.mv

http://www.mylawyer.org/mylawyercom/codforsimwil.html

Web Link 19.12 An example of a codicil form for leaving a cash bequest

http://www.thinkwill.co.uk/codicil.htm

Web Link 19.13 Codicils of famous and not so famous people

http://home.earthlink.net/~snefru/deathoflrh/1983.html

http://washingtonpost.com/wp-srv/local/longterm/library/cooke/codicil5.htm

Web Link 19.14 Letters Testamentary or Letters of Administration

http://courts.state.ar.us/forms/form11.html
Example of form used in Arkansas

http://www.mtpalermo.com/SEC-2.HTM

http://www.mlg.com/news_events/attorney_articles/missing_person.html

http://www.judicialgreffe.gov.je/sections/probate/labrochure1.htm

Web Link 19.15 Discussion of the probate process

http://clerk.co.pinellas.fl.us/probate.htm

http://www.lglbegal.com/ep.htm#Probate

http://www.mtpalermo.com/SEC-2.HTM#I2

http://www.nolo.com/encyclopedia/articles/ep/ep28-31.html

http://www.savewealth.com/planning/estate/probate/

Web Link 19.16 Payable on death accounts

http://www.whitmorelaw.com/FAQ_JtOwn.html#anchor2678487

Web Link 19.17 Uniform Transfer-on-Death Securities Registration Act

http://www.bovelaw.com/news_001.htm

http://www2.legis.state.ia.us/GA/77GA/Legislation/SSB/00000/SSB00009/Current.html

Web Link 19.18 Motives for avoiding probate

http://ira-wg.com/library/probate.html

http://www.nolo.com/encyclopedia/articles/ep/ep33.html

Web Link 19.19 Methods for avoiding probate

http://www.estateattorney.com/wilsubst.htm

http://www.nolo.com/encyclopedia/articles/ep/ep15-4.html

Web Link 19.20 Thoughts on selecting an executor

http://www.geocities.com/Tokyo/8109/fpexecutor.html

http://www.itslegal.com/infonet/wills/willexec.htm

http://www.sanb-tx.com/html/body_estate_services.htm

Web Link 19.21 Duties of an executor

http://www.almadenvalleylawyers.com/art_estate04.html

http://www.henrymoreland.com/duties_of_an_executor.htm

http://www.itslegal.com/infonet/wills/willpro2.htm#Executor Duties

http://www.lohncaulder.com/executor.htm

http://www.pueblo.gsa.gov/cic_text/money/executor/executor.htm

http://www.wjkell.com.au/duties.htm

Web Link 19.22 Check list for an executor

http://www.co.hunterdon.nj.us/depts/surrog/duties.htm

http://www.jonathanpond.com/executor'schecklist.html

http://www.pueblo.gsa.gov/cic_text/money/executor/executor.htm
Scroll down to The Executor's Checklist

Web Link 19.23 Discussion of Living wills

http://www.askdrbob.com/archives/reference/Livingwill.htm

http://www.cab.kabissa.org/lwill.htm

http://www.deborah.org/consumer/livwill.html

http://www.mylawyer.org/livwilandhea.html

http://www.nwjustice.org/docs/9501.html

Web Link 19.24 Examples of living wills

http://www.digital-women.com/legal13.htm

http://www.kirtner.com/livwill.html

http://www.millcreektownship.com/living_will_sample.htm

Web Link 19.25 Introduction to guardianship

http://clerk.co.pinellas.fl.us/guardian.htm
Florida

http://courts.co.calhoun.mi.us/book003.htm
New York

http://www.mtpalermo.com/SEC-8.HTM#I3

Web Link 19.26 Introduction to trusts

http://www.co.broward.fl.us/agriculture/english/consfam/cf014.htm

http://www.hazbro.com/willtrst.html

http://www.itslegal.com/infonet/wills/truskind.htm

http://www.mtpalermo.com/SEC-3.HTM

Web Link 19.27 Revocable living trusts

http://www.czachor-polack.com/willsestateplanning2.htm

http://www.lglbegal.com/ep.htm#LivingTrust

http://www.mtpalermo.com/SEC-4.HTM

http://www.telebroker.com/SchwabNOW/SNLibrary/SNLib101/SN101mainLivingTrust.html

http://www.tlsc.org/lhot%20pubs/Living%20Trust.pdf

Web Link 19.28 Drawbacks to the use of a living trust

http://agecon.uwyo.edu/riskmgt/financialrisk/The%20Revocable%20living%20trust.pdf

Scroll down to Disadvantages of Revocable Living Trusts

http://evans-legal.com/dan/revtrust.html

http://www.johnlroberts.com/johnlroberts/LivingTrust4.htm

http://lawcrawler.findlaw.com/NOLO/nn168.html

http://www.premack.com/columns/2000/2000-04-14.htm

Web Link 19.29 Sample living trust document

http://www.wyopa.com/ltrust.htm

Web Link 19.30 Bypass or AB Trusts

http://willsandprobate.com/FAQ/bypass.htm

http://www.sotk.com/Topframe/Articles/Estateplanning.htm
Scroll down to AB Trust

http://www.walshlaw.com/process.htm

Web Link 19.31 Irrevocable trusts

http://www.rushforth.org/planning/advirrtr.html

http://www.telebroker.com/SchwabNOW/SNLibrary/SNLib101/SN101mainLivingTrust.html#revocable

Web Link 19.32 Charitable remainder trusts

http://www.mtpalermo.com/SEC-10.HTM#I7

http://www.savewealth.com/planning/estate/charitabletrusts/

Web Link 19.33 Residence trusts

http://www.bcm.tmc.edu/planned_giving/clprt.htm

http://www.kpclaw.com/qualified_personal_residence_trust.htm

http://www.luca.com/cpajournal/old/13928362.htm

http://www.nysscpa.org/cpajournal/old/12650281.htm

http://www.washingtonpost.com/wp-srv/business/longterm/mym/columns/estate/homtrst.htm

Web Link 19.34 Other types of trusts

http://www.mtpalermo.com/SEC-10.HTM

Web Link 19.34a Crummey Trust

http://willsandprobate.com/FAQ/crummey.htm

http://www.bcm.tmc.edu/planned_giving/cwcrumme.htm

http://www.mtpalermo.com/SEC-10.HTM#I5

Web Link 19.34b QTIP Trust

http://www.cecb.com/newsltr/qtip.htm

http://www.mtpalermo.com/SEC-10.HTM#I8

Web Link 19.34c Family limited partnership trust

http://www.mtpalermo.com/SEC-10.HTM#I9

Web Link 19.34d Grantor Retained Annuity Trust

http://www.mtpalermo.com/SEC-10.HTM#I10

http://www.dsbcpas.com/estatetaxplanning/grat_grut.html

http://www.lawmmpa.com/grat.htm

http://ma-estateplanning.com/article65.html

Web Link 19.34e Generation Skipping Trust

http://www.estate-plan.com/genskip.htm

http://www.mtpalermo.com/SEC-10.HTM#I12

Web Link 19.35 Appointment of a corporate trustee

http://www.benefitslink.com/articles/trustee.html

http://www.nsnn.com/grandma.htm

Web Link 19.36 Corporate trustee fees

http://www.ccp.com/~trustcom/fees.html

http://home.att.net/~estate.planning/faq4.htm

Web Link 19.37 Link no longer used

Web Link 19.38 Life Insurance trust

http://willsandprobate.com/FAQ/life-ins-trust.htm

http://www.bcm.tmc.edu/planned_giving/cklfintr.htm

http://www.ca-trusts.com/lifeins.html

http://www.lawmmpa.com/irrev_.htm

http://www.moneycentral.msn.com/articles/retire/taxes/1243.asp

http://www.raymondjames.com/trust/estate_planning_trust.htm

http://www.statefarm.com/insuranc/life/irrevoke.htm

Web Link 19.39 Example of a life insurance trust

http://www.salesmarket.com/650/legal-forms/declaration_of_life_insurance.htm

Web Link 19.40 Overview of gift and estate taxes

http://law.freeadvice.com/tax_law/estate_tax_law/

http://www.nolo.com/encyclopedia/ep_ency.html#Subtopic28

http://southflacpa.com/EstateandGiftTaxes.html

Web Link 19.41 Marital deduction

http://takatalaw.com/us/estguide/11.html

http://www.lowenchas.com/NewFiles/transfer_articles_1.html#marital

Web Link 19.42 The unified tax credit and the exempt estate value

http://www.ca-probate.com/a_budg97.htm

http://fidelitycapitalmanagement.com/utc.htm

http://www.ld-law.com/estatetaxes.html

http://www.financialadvice.net/estate1.html
Scroll down to Estate and Gift Tax Provisions In The 1997 Tax Act

Web Link 19.42a Definition of family owned small business or farm

http://www.nolo.com/encyclopedia/articles/ep/ep70-74.html

Web Link 19.43 Gift and estate tax rate schedule - without the unified tax credit

http://www.ces.ncsu.edu/depts/fcs/frm/docs/fcs2739.html
Scroll down to Unified rate schedule

http://www.drccpa.com/taxtable2.htm#estatetax

http://www.rowbotham.com/knowledgenet/taxrates.htm

http://johnsoninv.com/Jol/Library/Faq/Estate.asp

Web Link 19.44 Gift and estate tax rate schedule - with the unified tax credit included

No links currently available

Web Link 19.45 Calculators for the estate tax

http://esmithcpa.com/calculators/estate.html

http://montanti.com/srepc.htm

http://willsandprobate.com/calculator.htm

http://taxes.about.com/gi/dynamic/offsite.htm?site=http%3A%2F%2Fwww.banksite.com%2Fcalc%2Festate

http://www3.prudential.com/newcalc/calcStartFramedOne.html

http://www.seniorlifeasset.com/estateplanning/EP_Main_Calculator.htm

Web Link (WSJ) 19.46 Valuing the taxable estate

Wall Street Journal [Link no longer available]

http://www.mtpalermo.com/SEC-7.HTM#I2

http://www.ftdf.com/Publications/EP-TaxEst.html

http://www.premack.com/columns/1999/990702.htm

Web Link 19.47 States that impose inheritance or death taxes

http://www.leimberg.com/faqs/statedeath.html

http://www.nolo.com/encyclopedia/articles/ep/ep70-74.html
Scroll down to Do some states impose death taxes?

http://www.mpt.org/newsworks/archives/mdlife/010108.shtml

http://www.bollingercpa.com/articles/will_my_estate_have_to_pay_taxes.htm
Scroll down to States That Impose Inheritance Taxes

http://www.grandtimes.com/etax.html
Scroll down to States That Impose Inheritance Taxes

Web Link 19.48 State inheritance taxes for New Jersey

http://www.archerlaw.com/estate_newsletters/death.html

http://www.nysscpa.org/cpajournal/old/09625249.htm

http://www.state.nj.us/treasury/taxation/index.html?ot7.htm~mainFrame

Web Link 19.49 Avoidance of estate taxes

http://www.nolo.com/lawcenter/index.cfm/catid/FD1795A9-8049-422C-9087838F86A2BC2B
In the FAQ section, there is a discussion of AB trusts, QTIP trusts, and various techniques to reduce one’s estate tax.

http://www.nolo.com/lawcenter/index.cfm/catid/FD1795A9-8049-422C-9087838F86A2BC2B
This article provides a discussion of charitable trusts.

Web Link 19.50 Gift taxes

http://www.irs.gov/formspubs/display/0,,i1%3D50%26genericId%3D12908,00.html

http://invest-faq.com/articles/tax-estate-gift.html

http://law.freeadvice.com/tax_law/gift_tax_law/

http://www.law.cornell.edu/topics/estate_gift_tax.html

Web Link 19.51 History of gift and estate taxes

http://www.house.gov/cox/deathtax/history.htm

http://www.policyandtaxationgroup.com/eliminate.htm#history

Web Link 19.52 Miscellaneous sites

http://members.aol.com/CRTrust/ilit.html
Provides a discussion of Irrevocable Life Insurance Trusts.

http://members.aol.com/VWHenry/estate-3.html
Commentary on estate planning and divorce.

http://www.estateplanninglinks.com/
Provides links to a large number of web pages on estate planning related topics.

http://www.ca-probate.com/a_budg97.htm
A discussion of recent changes in the tax laws as they affect gifts and estates.

http://www.law.cornell.edu/topics/estate_gift_tax.html
This site provides links to the actual laws that define gift and estate taxes. It also provides a link that automatically searches recent Supreme Court cases that have dealt with gift and estate taxes, and allows the user to access those cases. It also provides links to State Statutes Dealing with Taxation

Web Link 19.53 FAQ sites

http://www.nolo.com/lawcenter/faqs/index.cfm/catID/FD1795A9-8049-422C-9087838F86A2BC2B

Web Link 19.54 Pointer sites

http://www.ca-probate.com/links.htm

http://www.law.cornell.edu/topics/estate_gift_tax.html
This site provides the opportunity to search the relevant legal codes.

Web Link 19.55 Miscellaneous sites relating to wills and trusts

http://www.nolo.com/lawcenter/index.cfm/catid/FD1795A9-8049-422C-9087838F86A2BC2B
Covers a general set of questions to the topic.

Web Link 19.56 FAQ sites relating to probate, wills, and trusts

Sites dealing with probate:

http://www.ca-trusts.com/probatefaq.html

http://www.jud.state.ct.us/probate/faq.html

http://www.willsandprobate.com/FAQ.htm

Sites dealing with wills:

http://www.nolo.com/lawcenter/faqs/detail.cfm/objectid/10689FA1-E24C-4849-BEA73FE77F295A5F

http://www.sdalaw.com/wills/wills_faqA.htm

http://www.stubbslaw.com/faqwills.htm

http://www.willsandprobate.com/FAQ.htm

Sites dealing with trusts:

http://www.ca-trusts.com/faq.html

http://www.stubbslaw.com/faqwills.htm

Web Link 19.57 Glossaries

http://www.proguard.org/Glossary.htm

For trusts

Web Link 19.58 Pointer sites

http://www.findlaw.com/01topics/31probate/publications.html

Web Link (WSJ) 19.59 View recent articles on estate planning

Page no longer available

For Web Links 19.60 through 19.66 - use the WSJ Links links in the menu.

Web Link 19.67 Information that has changed since the book was written, new information that pertains to the topic, new web sites pertaining to this chapter: No new material at this time.