Overview

For over 40 years, Manning on Estate Planning has been the planning tool of choice for seasoned professionals who want sound advice on how to craft flexible, individualized estate plans that help clients reach tax and non-tax goals.

Manning on Estate Planning provides a comprehensive survey of the features, advantages, drawbacks, risks, and current and future viability of every available planning vehicle. The book:

  • Provides a working knowledge of the pros, cons, and viability of QTIPs, QDOTs, QSSTs, ESBTs, straight income trusts, charitable lead trusts, grantor trusts, private annuities, credit shelter trusts, and many other strategies
  • Enables you to carefully consider all pertinent planning contexts and contingencies, including family issues (particularly those involving children and aging parents), before crafting tailor-made plans for each client
  • Helps you deal effectively with IRS special valuation rules, the GST tax, the federal income tax treatment of qualified employee benefit plans, and other especially complex issues
  • Updates information regarding SECURE ACT 2.0 and planning for retirement benefits
  • Provides new developments regarding IRS challenges to formula gifts
  • Includes a summary of the Corporate Transparency Act and its implications for estate planning

Manning on Estate Planning provides practical guidance throughout, helping you exploit exemptions that protect lifetime transfers from gift taxes, focus on income tax responsibilities, assess each client’s planning objectives and select the right planning strategies, draft airtight planning documents, avoid the problems specific to certain planning strategies, and more.

Publication Date: August 2023
Last Updated: August 2023
ISBN: 978-1-4024-4412-8
Page Count: 844 pages
Number of Volumes: 1
Contents

You May Also Like