000			02037cam a2200289 a 4500
001			UPMIN-00022037226
005			20230609160313.0
008			111014s2012 nyuak 001 0 eng
020			_a9780071787895 (alk. paper)
020			_a0071787895 (alk. paper)
040			_aDLC _cDLC _dDLC
090		0	_aKF750 _b.E8175 2012
082	0	0	_a332.024/0160973 _223
100	1		_aEsperti, Robert A. _915776
245	1	0	_aProtect and enhance your estate : _bdefinitive strategies for estate and wealth planning / _cRobert A. Esperti, Renno L. Peterson, David K. Cahoone.
250			_a3rd ed.
260			_aNew York : _bMcGraw-Hill, _cc2012.
300			_axi, 356 p. : _bill, forms ; _c23 cm.
500			_aIncludes index.
505	0		_aWhat is estate planning? -- Title -- Jointly held property -- Disability -- No estate plan? -- Wills -- More on wills -- Probate -- The federal estate tax -- The unified system -- The gift tax -- The marital deduction -- Community property -- State death taxes -- Step-up in basis at death -- Trusts -- The revocable living trust -- Funding a revocable living trust -- Trustees -- Giving property to minors -- Planning for children -- Per stirpes versus per capita -- Generation skipping -- Disinheriting a spouse -- Planning for a spouse -- Planning for unmarried couples -- Life insurance -- Life insurance -- Life insurance -- The irrevocable life insurance trust -- Some estate planning solutions -- Freezing techniques -- Discounting the value of your estate -- Protecting your assets -- Loans to family members -- Sales to family members -- Private annuities and self-cancelling installment notes -- Personal residence trusts -- Retirement planning -- Special use valuation -- Using assets of a corporation to pay death costs -- Giving it to charity -- An estate planning summary.
650		0	_aEstate planning _zUnited States. _915777
700	1		_aPeterson, Renno L. _915778
700	1		_aCahoone, David K. _915779
037			_bThe Asia Foundation. _cGift
905			_aFo
999			_c17607 _d17607