“Estate planning is not just about taxes — it is also about family.”
Here you will find a large library of resources covering topics ranging from trusts (of course) to income taxes to life insurance and annuities. You may find it handier to go directly to one of the sidebar links, rather than to scroll through all 150+ articles and memos below.
There are pension lawyers and estate planners. It is rare to be both. I began as a as a pension lawyer primarily, and secondarily as an estate planner. The situation is now the reverse. It should therefore be understandable that there is much information below about estate planning for qualified plans and IRA death benefits. I used to actually draft defined benefit pension plans, 401(k) plans, non-qualified plans, etc., both for large corporations and small businesses. I learned a lot about them in the process. The knowledge I acquired in drafting and administering pension plans served me well in the estate planning field. After all, a person's largest asset these days may be his or her IRA or retirement plan. So, understanding the ends and outs of this species of property, is no small matter, one that cannot be ignored in estate succession planning.
The documents below represent almost 25-years of work by me. Most have been published in one form or another, either for legal seminars or in tax periodicals. Even though they are not all up-to-date, some of them still hold as true now as they did then. I try to back up most of my statements of law with footnotes to relevant authorities. This is a penchant of mine. The citations can be priceless should you want somewhere to begin researching a thorny issue. Once you have a relevant case on a legal issue, it is much easier to start there, and see if it has been cited since publication. Then you are well on your way to bringing the legal question current.
As you'll discover, you can browse through each article, or view in greater detail in its own pop up window with standard PDF controls. You may print, download, or look at an article full screen. Most of the documents have a hyperlinked table of contents which I find to be a great benefit in navigating. Please feel free to reach out to me if you have specific questions about these resources.
— Noel C. Ice
For a chronological listing of all articles on this site, please click here:
Master Resource List
These materials are not meant to and may not be relied upon, but are published for discussion purposes only. Rule 7.04(b) disclosures.
© 2015 TrustsandEstates.net All photos on this site by Noel C. Ice.