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Resource Library

Sample Forms and Drafting

There are many forms and clauses discussed in the articles below.

2013 – Estate Planning After the 2013 ATRA TBCA

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2012 - List of Basic Estate Planning Documents With Explanation of Purpose

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This is another memo that is set in a tabular form, discussing over a dozen estate planning documents that are common for even a small estate.

2004 - UPIA Drafting Thoughts

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2003 - Fiduciary Income Taxation of Estates & Trusts, A Panoply of Forms

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This article contains what I consider to be a rather sophisticated discussion of some important, if abstruse, rules governing the income taxation of estates and trusts.

1999 - Annotated Annual Withdrawal Trust (Crummey Trust)

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This is a very popular type of trust. It is primarily used as a means of making gifts of the annual gift tax exclusion amount to a trust, without having the gift taxed or counted against your applicable death tax exclusion. It is very common to have this type of trust invest in life insurance with the annual gifts used to pay the premiums. The tax treatment of these trusts is very convoluted and often uncertain, and keeping one of these trusts qualified takes some work. I drafted a model trust, and then annotated it with footnotes explaining why the provisions in it are there and what tax issues are associated with them. I am somewhat proud of this article, and it is not that far out of date, despite having been prepared for a State Bar of Texas Professional Development Seminar in 1999.

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