Chapter 4 Drafting a Marital Deduction Will and a Marital Deduction Trust

Index

• Section 4.1 Overview of Tax Law
• Section 4.2 Laws Related to Estate and Gift Taxes and Specifics of the American Taxpayer Relief Act as it Affects Marital Deduction Planning
• Section 4.3 Application of the American Taxpayer Relief Act Laws to the Marital Deduction Planning Forms
• Section 4.4 Types of Will and Trust Forms Included
• Section 4.5 Will Form—Including Power of Appointment Trust
• Section 4.6 Comments to Will—Including Power of Appointment Trust
• Section 4.7 Will Form—Including Qualified Terminable Interest Property Trust
• Section 4.8 Comments to Will—Including Qualified Terminable Interest Property Trust
• Section 4.9 Form— Inter Vivos Marital Deduction Trust
• Section 4.10 Comments to Inter Vivos Marital Deduction Trust
• Section 4.11 Form—Common Marital Deduction Trust
• Section 4.12 Comments to Common Marital Deduction Trust
• Section 4.13 Form—Disclaimer Trust
• Section 4.14 Comments to Disclaimer Trust