A Practical Guide to Estate Planning in Connecticut
Seasoned planning techniques—for a spectrum of estate types and sizes
- Product Number: 2130489B00
- Publication Date: 12/30/2021
- Edition: 2nd Edition 2021
- Copyright: © 2021 MCLE, Inc.
-
Add to Favorites List
Choose Format:
-
Product Description
Product Description
A valuable resource for practical and comprehensive treatment of Connecticut estate planning issues, both complex and common. The chapters combine expert guidance with clear, easy-to-understand pointers, supported by black-letter law. Topics include estate, gift, and generation-skipping transfer tax practice, testamentary planning, marital deduction planning, lifetime asset transfers, charitable giving, advance directives and health-care proxies, life insurance planning—and more.
Recent updates:
-
Update: December 2021
Dear Subscriber:
Thank you for choosing to keep current in Connecticut estate planning with this 2021 revised edition of A Practical Guide to Estate Planning in Connecticut. Inside, you will find new content on topics such as these:
- Inclusion of trust property in decedent's gross estate. See chapter 5 for a contrast between current law and the House bill that, if passed, is liable to change the treatment of "grantor trusts."
- The income tax charitable deduction. See chapter 6 for discussion of "above-the-line" deductions for 2020 and 2021 and the impact of the current pandemic.
- Advance directives. See chapter 8 for a practice note concerning living wills created by pregnant testators.
- Defined contribution plans. See chapter 9 for updated numbers pertinent to limits on annual contributions, salary reduction amounts subject to limitations on contributions, catch-up contributions, deduction limits, and more.
- Common special needs trust drafting errors. See chapter 11 for extensive new discussion of SECURE Act requirements.
We at MCLE trust that you will find this new material useful in your estate planning practice, and valuable in keeping your law library current.
Cordially,
Maryanne G. Jensen, Esq., Director of Publications
-
Update: December 2021
-
Table of Contents
Table of Contents
expand allChapter 1 expandPractical Steps in Handling an Estate Planning Matter
Buy ChapterChecklist 1.1
- Considerations for Initial Estate Planning Client Contact Buy FormChecklist 1.2
- Checklist for Introductory Estate Planning Client Meeting Buy FormExhibit 1A
- Introductory Letter (Short Form) Buy FormExhibit 1B
- Introductory Letter (Long Form) Buy FormExhibit 1C
- Estate Planning Questionnaire (Short Form) Buy FormExhibit 1D
- Estate Planning Questionnaire (Long Form) Buy FormExhibit 1E
- Nonengagement Letter Buy FormExhibit 1F
- Engagement Letter (Short Form) Buy FormExhibit 1G
- Engagement Letter (Medium Form) Buy FormExhibit 1H
- Engagement Letter (Long Form) Buy FormExhibit 1I
- Letter of Explanation (Single Client) Buy FormExhibit 1J
- Letter of Explanation (Married Clients) Buy FormExhibit 1K
- First-Draft Follow-Up Letter Buy FormExhibit 1L
- Letter Enclosing Final Drafts Buy FormExhibit 1M
- Self-Proving Affidavit Buy FormExhibit 1N
- Letter Enclosing Copies of Signed Originals and Concluding Representation Buy FormExhibit 1O
- Final Fixed-Fee Bill Buy FormChapter 2 expandEstate, Gift, and Generation-Skipping Transfer Taxes
Buy ChapterChapter 3 expandFundamental Testamentary Planning
Buy ChapterChapter 4 expandMarital Deduction Planning and Drafting Techniques
Buy ChapterChapter 5 expandLifetime Asset Transfers
Buy ChapterChapter 6 expandCharitable Giving Outright and in Trust
Buy ChapterExhibit 6A
- IRS Revenue Procedures Issuing Sample Charitable Split-Interest Trust Forms Buy FormChapter 7 expandLife Insurance and Estate Planning
Buy ChapterChapter 8 expandDurable Powers of Attorney, Advance Health Care Directives, Living Wills, Appointment of Health Care Representatives, and Designation of Conservator
Buy ChapterExhibit 8A
- Durable Power of Attorney Buy FormExhibit 8B
- Durable Statutory Power of Attorney (Long Form) Buy FormExhibit 8C
- Durable Statutory Power of Attorney (Short Form) Buy FormExhibit 8D
- Connecticut Statutory Living Will Buy FormExhibit 8E
- Connecticut Statutory Appointment of Health Care Representative Buy FormExhibit 8F
- HIPAA Release Form Buy FormExhibit 8G
- Designation of Conservator Buy FormChapter 9 expandEstate Planning for Retirement Benefits
Buy ChapterChapter 10 expandBasic Strategies to Preserve and Protect the Family Business
Buy ChapterChapter 11 expandDrafting and Administering the Special Needs Trust
Buy ChapterExhibit 11A
- Sample: Material and Primary Purpose of Third-Party-Funded Trust Buy FormExhibit 11B
- Sample: Sole, Absolute, and Uncontrolled Discretion Provision for Third Party Funded Trust Buy FormExhibit 11C
- Sample: Two-Share Provision Discretionary Supplemental Needs Trust Agreement Buy FormExhibit 11D
- Sample: Material and Primary Purpose of OBRA ’93 Trust Buy FormExhibit 11E
- Sample: Sole, Absolute, and Uncontrolled Discretion Provision for OBRA ’93 Trust Buy FormExhibit 11F
- Sample: Payback Provision for OBRA ’93 Trust Buy FormChapter 12 expandMarital Agreements
Buy ChapterChapter 13 expandNontraditional Estate Planning
Buy ChapterChapter 14 expandPostmortem Estate Planning
Buy Chapter - Editors & Authors