“Estate planning is not just about taxes — it is also about family.”

Principal Office:

600 W. 6th Street

Suite 300

Fort Worth, TX 76102


Office: 817.877.2885

Fax: 817.333.2985



Resource Library

What I Do


Estate Planning is a difficult field to work within. It takes decades to learn and can never be completely mastered, as least so long as the legislature is in session. This website, when completed, will have resources on each of the following often overlapping topics. The following should give you a flavor of the breadth of the subject matter. A sidebar link will eventually take you to a page devoted to resources related for each item listed below.


Estate Planning and Related Topics

Contests & Litigation

    Will Contests

    Trust Contests

    Fiduciary Litigation


Income Tax

    Income in Respect of a Decedent (IRD)

    Fiduciary Income Tax (Income Taxation of Trusts & Estates)

    Taxation of Distributions from Qualified Plans and IRAs


Transfer Taxes

    Estate Tax

    Gift Tax

    Generation Skipping Transfer Tax (GSTT)



    Claims Procedures in Probate

    Personal Representative Commissions and Fees

    Homestead, Exempt Property and Allowances

    Community Property


Marital Property

    Community Property

    Marital Property Agreements (Pre- and Post-Nuptial Agreements)





    Special Clauses




    Intentionally Defective Grantor Trusts (iDigIts Where Trust is Out of Estate,

        but Grantor pays income

    tax, gift tax free, each year)

    Irrevocable Life Insurance Trusts (ILIT)

    Revocable Living Trusts (RLT)

    Testamentary Trusts (Not as Good as a RLT)

    Irrevocable Trusts Making use of the Generation Skipping Transfer Tax (GSTT) Exemption

    Dynasty Trusts (Trusts Designed to Last for 100-Years or More)

    Marital Deduction Trusts

    Bypass (Credit Shelter) Trusts (Designed to Avoid Estate Tax in the Estate of the

    Primary Beneficiary(ies))


Grantor Annuity Trusts (GRATS)



    Outright Gifts to Charity

    Restricted Gifts to Charities (e.g., Endowments)

    Charitable Gift Annuities

    501(c) Charitable Organizations

          Private Foundations

               Operating Private Foundations

               Non-Operating Private Foundations

    Supporting Organizations

               Public Charities

     Charitable Trusts

               Charitable Remainder Trusts (CRTs)

                     Charitable Remainder Annuity Trusts (CRATs)

                     Charitable Remainder Unitrusts Trusts (CRUTs)

               Charitable Lead Trusts (CLTs)

                     Charitable Lead Annuity Trusts (CLATs)

                     Charitable Lead Unitrusts (CLUTs)


Asset Protection-Exempt Property


    Life Insurance


    Qualified Plans


    Misc. Exempt Property


Retirement Planning


        Roth IRAs

        Rollover IRAs

    Qualified Plans

    Nonqualified Plans




Business Succession Planning

    Family Partnerships (FLPs)

    Limited Liability Companies (LLCs)


“Ancillary” Estate Planning Documents

    Universal Powers of Attorney

    Medical Powers of Attorney

    Health Care Directives

    HIPAA Directives

    Appointments of Guardian for Children

    Appointments of Guardian for Self, Before the Need Arises

    Physician Directives (Living Will)

    Anatomical Gifts

    DNR Orders


Life Insurance

    Life Insurance Stand-by Trusts

    Annual Withdrawal Trusts (a so-called “Crummey Trust”)

    Life Insurance as a Planned Giving (Charitable) Vehicle


Alternate Dispute Resolution (ADR)




Technology & Computers in the Law Practice

    Document Assembly

    Computers in the Law Office



Board Certified: Estate Planning & Probate Law by

the Texas Board of Legal Specialization since 1983

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.