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Estate Planning
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Forestland and Estate Planning Adva
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Essential Steps in Estate Planning
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Selecting Your Team 1. YOU 4. Trust
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Selecting Your Team 4. Trust office
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Reviewing Your Plan 1. Make sure th
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Uses of Wills 4. Provide for contin
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Uses of Trusts 1. Retain management
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Estate Planning Tools Specific: •
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Estate Planning Toolkit Just an int
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Gifts Gifts with a value less than
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Gifts In addition, there is an UNLI
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Gifts Advantages: Permits you to tr
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Bequests The giving of money or pro
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Bequests Valuation date is decedent
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Bequests Disadvantage: Inability y
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Marital Deduction Disadvantage: Doe
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Effective Exemption Amount The “u
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Effective Exemption Amount Once cum
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Bipartisan Estate Tax Bills Current
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Effective Exemption Amount As well,
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Effective Exemption Amount Disadvan
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Special Use Valuation Before 1998 t
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Special Use Valuation Advantages: R
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Special Use Valuation Elect to use
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Special Use Valuation The property
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Special Use Valuation … benefits
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Special Use Valuation Non‐qualifi
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Special Use Valuation At least one
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Special Use Valuation … in accord
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Exclusion for Interest in a Family
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- Page 65 and 66: Exclusion for a Qualified Conservat
- Page 67 and 68: Exclusion for a Qualified Conservat
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- Page 73 and 74: Disclaimer Advantage: Lets the tran
- Page 75 and 76: Disclaimer The transferee must not
- Page 77 and 78: Deferral and Extension of Estate Ta
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- Page 81 and 82: Deferral and Extension Advantages R
- Page 83 and 84: Other Tools Estate planning profess
- Page 85 and 86: Forms of Business Organization Two
- Page 87 and 88: Family Limited Partnership The limi
- Page 89 and 90: Limited Liability Company But unlik
- Page 91 and 92: Lessons Learned But BE AWARE the IR
- Page 93 and 94: Lessons Learned The partners/member
- Page 95 and 96: Trusts An arrangement by which a pe
- Page 97 and 98: Lifetime Trusts A LIFETIME TRUST is
- Page 99 and 100: Testamentary Trusts A TESTAMENTARY
- Page 101 and 102: Four Kinds of Trusts and What They
- Page 103 and 104: Four Kinds of Trusts Qualified Term
- Page 105 and 106: Other Tools Generation‐skipping t
- Page 107 and 108: Economic Advantage of Estate Planni
- Page 109 and 110: Family Assets The couple’s joint
- Page 111 and 112: Hypothetical Family In addition, it
- Page 113: Hypothetical Family Say the husband
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- Page 119 and 120: Federal Estate Tax Payable at the W
- Page 121 and 122: Balanced Estate Plan The effective
- Page 123 and 124: Balanced Estate Plan The effective
- Page 125 and 126: Balanced Estate Plan Special use va
- Page 127 and 128: Value of the Joint Estate at the Hu
- Page 129 and 130: Federal Estate Tax Payable at the W
- Page 131: Additional Strategies … children