000			03056cam a2200433 a 4500
001			FE5D5C2FE48746838C6F9270C91E8A19
003			OSt
005			20240729085736.0
008			111014s2012 nyum a001 0 eng
010			_a 2011042736
016	7		_a016043889 _2Uk
020			_a0071787895 (pbk. : acid-free paper)
020			_a0071787909 (eISBN)
020			_a9780071787895 (pbk. : acid-free paper)
020			_a9780071787901 (eISBN)
040			_aDLC _beng _cDLC _dQBX _dBTCTA _dYDXCP _dBDX _dUKMGB _dBWX _dUtOrBLW
049			_aOHLM
050		0	_aKF 750 _bE81 2012
082	0		_a332.024/016/0973 _223
082	0		_a332.024 _214
100	1		_aEsperti, Robert A.
245	0	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, NY : _bMcGraw Hill, _cc2012.
300			_axi, 356 p. : _bill. ; _c23 cm.
500			_aIncludes index.
504			_aIncludes bibliographical references and 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 : estate planning fuel -- Life insurance : what kind of fuel do you need? -- Life insurance : how much fuel do you need? -- 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 -- Appendix A. Getting organized -- Appendix B. Federal estate and gift tax tables -- Appendix C. Spouses have rights too -- Appendix D. Estate planning history.
650	1	0	_aEstate planning _zUnited States.
700	1		_aCahoone, David K.
700	1		_aPeterson, Renno L.
942			_2lcc _cBK
999			_c10913 _d10913