41. The Estate Planning Links Web Site Has Moved To Www.estateplanninglinks.com The estate planning Links Web Site has moved. The new URL is http//www.estateplanninglinks.com.THE estate planning LINKS WEB SITE HAS MOVED. http://users.aol.com/dmk58/epl.html

THE ESTATE PLANNING LINKS WEB SITE HAS MOVED. ITS NEW URL IS http://www.estateplanninglinks.com . Please visit the new site and change your bookmarks or favorites accordingly. Please click here to go to the new address. For those of you who are curious about what I am now doing, please feel free to visit my site at http://www.denniskennedy.com . Thank you. - Dennis Kennedy

42. Probate And Estate Planning Section Probate and estate planning Section. Michigan Probate and estate planning JournalAbout the Journal; Recent Issues (includes 2001 Economics Survey Article); http://www.icle.org/sections/probate/

Search in: Seminars/Books MI Opinions for Tips Try all lowercase letters; put phrases in quotes. More search tips Browse: ADR Business Criminal Debtor/Creditor ... Worker's Comp. Probate and Estate Planning Section About the Section I Section Publications I Additional Section Resources About the Section Quarterly Report of the Section Chairperson Officers, Council Members, and Ex-Officio Members Section Committees Section Meetings Section Publications Michigan Probate and Estate Planning Journal: About the Journal Recent Issues (includes 2001 Economics Survey Article) Archive of Issues Additional Section Resources Recent Legal Developments and News icle@umich.edu Please read our

43. National Directory Of Estate Planning, Probate & Elder Law Attorneys estate planning Law Directories North America United States......National Directory of estate planning, Probate and Elder Law Attorneys.View a complete list of attorneys who specialize in Estate http://www.probateattorneylist.com/

Attorneys: Add your firm to our national listing of Estate Planning, Probate and Elder Law Attorneys. Consumers: Find an Attorney Find an attorney in your area who focuses on Estate Planning, Probate and Elder Law issues. We offer a complete national listing of attorneys concentrating in these fields. Search our National Listing for an Attorney You may use any or all fields below when searching for an attorney. If no results are returned matching your search specification, try using fewer terms to broaden the search. City County State Select a state Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Guam Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Puerto Rico Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virgin Islands Virginia Washington Washington D.C.

44. PM&S Estate Planning Memoranda These memoranda discussing the basics of certain estate and gift planning topicshave been prepared by the estate planning group at Pillsbury Madison Sutro http://www.pmstax.com/estate/

These memoranda discussing the basics of certain estate and gift planning topics have been prepared by the estate planning group at Pillsbury Sutro LLP and are part of the Pillsbury Sutro LLP Tax Page , a World Wide Web demonstration project. Comments are welcome on the design or content of this material. Further information can be obtained from William J. Hoehler , a partner in the firm's San Francisco office. This material is not intended, and cannot be considered, as legal advice or opinion. Topics Gift-Giving Tips . General rules applicable to gifts. Gifts to Minors . General rules applicable to gifts to minors. Generation-Skipping Transfer Tax . General provisions of the generation-skipping transfer tax. Living Trust Alternative to Will . A review of a standard probate avoidance technique. Personal Residence Grantor Retained Income Trust . A description of a planning technique used to save gift and estate taxes for a family by use of a special type of trust Estate Planning for Non-Citizens . U.S. estate planning concerns for married couples when either a husband or wife is not a U.S. citizen. Tax Page Search

45. Life Advice Planning Your Estate. A primary purpose of estate planning is to distribute yourassets according to your wishes after your death. estate planning Made Easy. http://www.pueblo.gsa.gov/cic_text/money/estate/estate.htm

Life Advice Planning Your Estate A primary purpose of estate planning is to distribute your assets according to your wishes after your death. Successful estate planning transfers your assets to your beneficiaries quickly and usually with minimal tax consequences. The process of estate planning includes inventorying your assets and making a will and/or establishing a trust, often with an emphasis on minimizing taxes. This pamphlet provides only a general overview of estate planning. You should consult an attorney, or perhaps a CPA or tax advisor for additional guidance. Do I Need to Worry? Adding up the value of your assets can be an eye-opening experience. By the time you account for your home, investments, retirement savings and life insurance policies you own, you may find your estate in the taxable category. YEAR UNIFIED CREDIT OFFSET TAX ON Even if your estate is not likely to be subject to federal estate taxes, estate planning may be necessary to be sure your intentions for disposition of your assets are carried out. Taking Stock Residence Other real estate Savings (bank accounts, CDs, money markets)

46. Advanced Estate And Charitable Trust Planning - Vaughn Henry & Associates Integrating Planned Giving into Advanced estate planning to ControlFamily Wealth. Charitable Trust estate planning. Go to . http://gift-estate.com/crt.html

Go to.... Estate Planning - Articles and Case Studies Charitable Planning Resources for Professionals Selected PG Books and Publications Donor's On-line Planned Gift Calculator Seminar/Workshop Information Horse Farm Management Information Individuals considering a charitable remainder or lead trust need to understand that their financial goals can be met without interfering with their family's security. Heirs can be protected and families united as they redirect their social capital. Develop your potential for economic citizenship. Avoid Estate and Capital Gains Taxes, Reduce Income Taxes Use a charitable remainder trust (CRT) as a Discretionary Pension Plan Increase Retirement Income with a NIMCRUT or Spigot Trust Real Estate, Stock Portfolios, Business Assets Repositioned Tax-Free (Lifetime Control of More Capital) through a CRUT Coordinate the Control of Your Social Capital with a CRT and Family Foundation or Donor Advised Funds by Giving Away the IRS' Money. Families with Donative Intent Can Meet Their Financial Goals Within an Integrated Financial and Estate Plan Professional Development for NPO Gift Planners and Commercial Advisors Host Workshops and Private Seminars for Not-for-Profits and Family Groups Search Gift-Estate.com

47. E-Insight: Estate Planning Resources From The National Academies insight on estate planning, einsight, planned giving design center, newsletter,tax law, charitable deduction calculator, Mark Weinberg, taxes, heirs http://www7.nationalacademies.org/giving/e-Insight_Home_Page.html

CAMPAIGN HOMEPAGE YOU CAN SHAPE THE FUTURE ESTATE PLANNING MAKING YOUR GIFT ... Ask An Expert e-INSIGHT The Online Estate Planning Resource Center Assembled by the National Academies to assist you in planning your estate and making decisions on charitable planned giving, e-Insight includes: The Latest Estate Planning News - Articles and features culled from sources across the World Wide Web, including the National Academies' own Insight on Estate Planning newsletter. New! Audio Files Listen to audio files from a recent Academies estate planning seminar. Technical Information and Guidance - A comprehensive on-line resource for researching planned giving techniques, reviewing the latest changes in estate and charitable tax law, and accessing sample gift documents. When prompted for registration information, National Academies members can use username: amember and password: amember Also includes a Charitable Deduction Calculator to estimate income projections or tax deductions available when you make a planned gift. These calculations are confidential. Ask An Expert Find an Attorney - Search the website of the American College of Trust and Estate Counsel actec.org

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CAMPAIGN HOMEPAGE YOU CAN SHAPE THE FUTURE ESTATE PLANNING MAKING YOUR GIFT ... Ask An Expert ESTATE PLANNING NEWS The most recent additions to this page appear below. You may also use the subject index to find older articles. To find all the articles from a particular issue of Insight , the National Academies' estate planning newsletter, you may wish to use the Insight index which has links to the full contents of each issue. Will Do You Mean I Have To Take This Money Now? Estate Planning Audio Files Available Listen to audio files from a recent seminar on . The seminar was organized by the Academies Estate-based Philanthropy program. Click here for links to all available files from the seminar. (Requires the RealPlayer Beware The CGA Scam - Unscrupulous organizations have taken advantage of the loose regulations regarding CGAs to lure unsuspecting people into scams. Be sure to research an organization before setting up a CGA. (To access the full article, Academy Members should enter " amember " for both the username and password.) Art, With Strings Attached

49. Law Offices Of Afshin A. Asher - Estate Planning For Gay And Lesbian Couples California law firm providing an overview of the estateplanning issues faced by same-sex couples. http://www.lataxlawyer.net/samesex.html

Home The Firm Business Law Probate ... Contact Info ESTATE PLANNING FOR GAY AND LESBIAN COUPLES You may think the love and responsibilities you share with your partner are exactly the same as that of your non-gay family and friends, but alas, the law sees it another way. A marriage bestows concrete legal and tax benefits to both husband and wife. However, the laws generally do not recognize the same rights and privileges for same-sex couples. Since gay or lesbian couples lack the same concrete tax, inheritance and employment benefits that marriage bestows, these benefits must be created through the use of estate planning documents and contracts. The Estate Plan You Can’t Afford For those who have not planned their estate, you may be happy to know that the State of California has prepared an estate plan for you free of charge. This state provided estate plan is referred to as "intestacy." Under the laws of intestacy, the estate of a person who dies without a will or trust will pass (after lengthy and costly probate proceedings) to biological relatives under the traditional family model. There are two problems with intestacy. The first and most important problem is that state intestacy laws discriminate against same-sex couples in that gay and lesbian relationships are generally considered invalid for purposes of distributing the estate of a deceased partner who dies without a will. Generally, under intestacy laws, a surviving partner will be left with nothing upon the death of a partner. This is true irrespective of the length and intensity of the relationship between the deceased partner and the surviving partner.

50. Redirector: ND18 An overview of the process by which families can create specialized wills and trusts to provide for Category Society Disabled Family Resources Future Planning......News Digests. estate planning ND18. http://www.nichcy.org/pubs/newsdig/nd18.htm

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51. FindLaw: Estate Planning - Attorney, Attorneys, Lawyer, Lawyers, Law, Laws, Liti Find articles, answers to frequently asked questions, sample forms, links to additionalresources, and much more on the topic of estate planning, all for free. http://public.findlaw.com/estate_planning/

Lawyer Search State AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY AS GU MP PR VI Select a Practice Area Adoption Animal Bites Asbestos Bankruptcy Law Child Support Civil Rights Consumer Protection Contracts Criminal Law Criminal Law Federal Debtor/Creditor Discrimination Divorce DUI/DWI Education Law Elder Law Employment Law Employee Estate Planning Family Law Insurance Law Internet Cyberspace Labor Law Landlord/Tenant Legal Malpractice Lemon Law Medical Malpractice Motor Vehicle Accidents Motor Vehicle Defects Nursing Home Personal Injury Premises Liability Products Liability Law Professional Malpractice Law Real Estate Law Securities Law Sexual Harassment Social Security Disability Taxation Law Toxic Substances Traffic Violations Transportation Law Trusts Wills Workers' Compensation Law Wrongful Death More Practice Areas Search FindLaw for the Public FindLaw 101 Adoption Bankruptcy Consumer Issues ... Wills More Resources Find a Lawyer Search FindLaw Legal Dictionary Centers Class Action Center Legislative Action Center Public Estate Planning My Current Location: Mountain View, CA Estate Planning Attorneys and Law Firms Articles Getting Started Covers estate planning basics.

52. FindLaw: Wills - Attorney, Attorneys, Lawyer, Lawyers, Law, Laws, Litigation, La Wills. Attorneys and Law Firms. Find a Probate estate planning Attorney or Firmin Your State. Articles. Links. Senior Law estate planning Resources on the Web. http://public.findlaw.com/wills/

Lawyer Search State AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY AS GU MP PR VI Select a Practice Area Adoption Animal Bites Asbestos Bankruptcy Law Child Support Civil Rights Consumer Protection Contracts Criminal Law Criminal Law Federal Debtor/Creditor Discrimination Divorce DUI/DWI Education Law Elder Law Employment Law Employee Estate Planning Family Law Insurance Law Internet Cyberspace Labor Law Landlord/Tenant Legal Malpractice Lemon Law Medical Malpractice Motor Vehicle Accidents Motor Vehicle Defects Nursing Home Personal Injury Premises Liability Products Liability Law Professional Malpractice Law Real Estate Law Securities Law Sexual Harassment Social Security Disability Taxation Law Toxic Substances Traffic Violations Transportation Law Trusts Wills Workers' Compensation Law Wrongful Death More Practice Areas Search FindLaw for the Public FindLaw 101 Adoption Bankruptcy Consumer Issues ... Wills More Resources Find a Lawyer Search FindLaw Legal Dictionary Centers Class Action Center Legislative Action Center Public Wills My Current Location: Mountain View, CA Wills Attorneys and Law Firms Articles Disinheriting Family Members What you need to know if you're thinking of disinheriting a spouse, child or other relative.

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"These seminars and workshops combine valuable content and knowledgable presentation - they are some of the best educational and practice-building events I've attended. I recommend them to all my associates". Partner D.S. Associates Click above to refer an associate to NetKing and earn Rewards ! Never Pay a Fee Receive Discounts on Workshops and Seminars sponsored by others Advance Notice of Upcoming Events Subscription for our "Marketing Tips" Newsletter is Included Free Savings on Telemarketing and List Procurement Services You could save many times the low introductory monthly subscription price of just by attending just 3 or 4 events per year. When you fill out the form below you may also express your preference on seminar topics to be scheduled in your area Many seminars meet state requirements for Please complete the following: (items with asterisk are required) E-Mail address: Name: Company: Address: City: State: Zip code: Area code - Phone: Fax Number: Do you charge fees?

54. SeniorLaw: Estate Planning Resources SeniorLaw estate planning Resources on the Web. Goldfarb Abrandt'sTrusts Estates Articles. ABA's estate planning Links. National http://www.seniorlaw.com/estatepl.htm

S enior L aw: Estate Planning Resources on the Web ABA's Wills: Why You Should Have One and the Lawyer's Role in Its Preparation Should I Have a Will? Cornell's State Probate Statutes on the Internet Estate Planning Links National Network of Estate Planning Attorneys Estate Planning Memoranda Mark Welch's Findlaw's SOHO Consumer: Software for the Estate Planning Law Office Estate Planning, Probate and Trust Attorneys with Web Sites Law Journal Extra: Wills, Trusts and Estates BASIC PLANNING FOR PENSION PLAN AND IRA DISTRIBUTIONS by: Susan S. Westerman Estate Planning Learning Center - Matricciani Law Firm TAX SITES Essential Links on Taxes New IRS home page with downloadable tax forms and publications. The Internal Revenue Bulletin (IRB) is the authoritative instrument of the IRS for announcing all substantive ruling necessary to promote a uniform application of tax law. Additional IRS Products Available Online (Actions on Decisions, Service Center Advice, IRS written determinations) Cornell's Hypertext Internal Revenue Code AboutWork's Tax Center assembled tax forms and IRS publications along with tips Tax Sites links to tax informational resources including State tax law issues and sites.

55. SeniorLaw Home Page Information about elder law, estate planning, and the rights of the elderly and disabled, from the Category Society Law Legal Information Elder Law...... families, attorneys, social workers, and financial planners, can access informationabout Elder Law (Elderlaw), Medicare, Medicaid, estate planning, trusts and http://www.seniorlaw.com/

S enior L aw H ome P age This is a Web site where senior citizens, their families, attorneys, social workers, and financial planners, can access information about Elder Law, Medicare, Medicaid, estate planning, trusts and the rights of the elderly and disabled. We are now located in the Empire State Building SeniorLaw Web site is brought to you by: The Empire State Building, 350 Fifth Avenue, Suite 1100 New York, NY 10118 Phone: 212-387-8400 81 Main Street, Suite 300 White Plains, NY 10601 SeniorLaw is listed in the book 300 Incredible Things for Seniors on the Internet (September 1, 2000). by David Goldfarb, goldfarb@seniorlaw.com

56. Gift And Estate Planning Leaving a Conservation Legacy through estate planning. Gift planningis a great way to make a lasting contribution to The Nature http://nature.org/joinanddonate/giftandlegacy/

Gift and Estate Planning Gift Planning Home Bequests Name a Beneficiary Life-Income Gifts ... Contact Us Leaving a Conservation Legacy through Estate Planning Gift planning is a great way to make a lasting contribution to The Nature Conservancy while taking advantage of favorable federal and state tax laws. Did you know your gift can Reduce your income taxes? Reduce or possibly eliminate capital gain taxes? Remove assets from your estate and possibly reduce your gift and estate tax? Provide income for yourself and others? Ways of Giving: Bequests - Make a bequest through your will or revocable living trust Name a Beneficiary - Designate the Conservancy as a beneficiary of your retirement plan, insurance policy or financial account Life-Income Gifts - Make a gift and receive income for life or for a term of years Charitable Lead Trust – Give to the Conservancy now and still pass assets onto your heirs E-mail: Gift Planning Toll-Free: (877) 812-3698 Phone: (703) 841-8788 Fax: (703) 812-4863 The Nature Conservancy Gift Planning 4245 North Fairfax Drive, Suite 100

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Gift and Estate Planning Gift Planning Home Bequests Name a Beneficiary Life-Income Gifts ... Contact Us Comparison of Giving Options Outright Gift What is it? Cash Appreciated Securities Personal Property Appreciated Real Estate Life Insurance Is it for me? Anyone seeking to make a gift and qualify for tax savings What are the benefits for me? Income tax charitable deduction Possible avoidance of capital gain taxes Significant contribution to help our natural lands and waters What are the benefits for conservation? Allows us to immediately use funds to further our conservation efforts How can I fund it? See "What is it?" Revocable Gifts Wills Revocable Trusts Retirement Plans Insurance Policies ... Financial Accounts What is it? Gifts made through your will, revocable trust, retirement plan, insurance policy and bank, brokerage and other accounts that can be changed Is it for me? It is for those who need assets during their lifetime but want to make a significant gift What are the benefits for me? Flexible-you can change mind about the gift Possible estate tax deduction Leave a lasting legacy by helping to protect precious landscapes Legacy Club membership What are the benefits for conservation?

58. Estate Planning Research - RIA RIA's estate planning products include primary source material and editorialanalysis of tax and legislative information impacting estate planning. http://www.riahome.com/estateplanning/

Home Online store Tax Research Planning Software ... Research Sales 1.800.950.1216 For promotional information please provide us with your Email Address: Estate Planning Research Products News Special Offers Products Estate Planning Products Test Drive Free 30-day Trial Sign up for a FREE 30-day trial and see how RIA's estate planning libraries will help you complete your research faster and more thoroughly. Product Information Brochures Catalogs FEATURED PRODUCT Retirement Planning: Tax and Financial Strategies, Second Edition (formerly Tax Planning for Retirement ) by Mickey R. Davis and William P. Streng, two leading authorities on retirement planning, is now available. Read more... News For a complete listing of events RIA will be attending in 2002, click here. HandyTax TM Download Download for your Palm TM today! Journal Articles Estate Planning and other highly respected including Business Entities Real Estate Taxation and Valuation Strategies Weekly Tax News Get the latest, breaking news in taxes related to estate planning with our

59. BLOOM, GETTIS, HABIB, SILVER & TERRONE, P.A. Firm offering estate planning, financial statements, income tax preparation and planning. Miami, Florida. http://www.bloomgettis.com

60. WG&L Estate Planning Treatises - RIA Payroll/Pension Benefits Research. estate planning Research. WG L FinancialReporting Management Research. E. estate planning and Wealth Preservation, http://www.riahome.com/estateplanning/treatises_estate.asp

Home Online store Tax Research Planning Software ... Research Sales 1.800.950.1216 For promotional information please provide us with your Email Address: Federal International Estate Planning Payroll A C E F ... U A Advising the Elderly or Disabled Client Back To Top C Charitable Gifts Back To Top E Estate Planning and Wealth Preservation Estate Planning for Farms and Other Family-Owned Businesses Back To Top F Federal Tax Valuation Back To Top G Generation-Skipping Transfer Tax Back To Top I Irrevocable Trusts Back To Top P Personal Financial Planning Handbook Post Mortem Tax Planning Back To Top R Representing the Elderly or Disabled Client Residence Options for Older or Disabled Clients Back To Top S Structuring Buy-Sell Agreements Structuring Estate Freezes: Analysis with Forms Back To Top T Tax Planning for Family Wealth Transfers Tax Planning for Highly Compensated Individuals Tax Planning with Life Insurance Back To Top U U.S. International Estate Planning Back To Top Home Online store ... Legal We would like to hear your feedback. Please complete our Feedback form or send comments to RIAhome@riag.com

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