“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

teleice@earthlink.net

nice@canteyhanger.com

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)

 

Probate

    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)

 

Wills

    Simple

    Complex

    Special Clauses

    Contests

 

Trusts

    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)

 

Charity

    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

    Homestead

    Life Insurance

    Annuities

    Qualified Plans

    IRAs

    Misc. Exempt Property

 

Retirement Planning

    IRAs

        Roth IRAs

        Rollover IRAs

    Qualified Plans

    Nonqualified Plans

    ESOPs

    Annuities

 

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)

    Mediation

    Arbitration

 

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.