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Wills
Living (Revocable) Trusts
Probate
Estate Taxation - Federal
& Vermont
Lifetime Gifts
Estate Planning for IRA's/Pensions
Life Insurance Trusts
Elder Law
Family Limited Partnerships
Family Businesses
Grantor Trusts (GRATS
& GRUTS)
Qualified Personal Residence
Trusts
Charitable Trusts (CRATS
& CRUTS)
Special Needs Trusts
Website
Map/Summary
Chittenden
District Probate Court
Vermont Tax Department
Lisman & Webster Website
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WEBSITE
MAP/SUMMARY
The following are links to each of the topics
and subtopics found on this website. As you explore each subtopic,
you will find many crosslinks between the webpages that will help you better
understand the estate planning concept being discussed.
OVERVIEW
Wills
Living (Revocable) Trusts
Probate
Estate Taxation - Federal
& Vermont
Lifetime Gifts
Estate Planning for IRA's/Pensions
Life Insurance Trusts
Elder Law
Family Limited Partnerships
Family Businesses
Grantor Trusts (GRATS
& GRUTS)
Qualified Personal Residence
Trusts
Charitable Trusts (CRATS
& CRUTS)
Special Needs Trusts
Chittenden District Probate
Court
Vermont Tax Department
WILLS
What
is a Will?
How
Do I Write a Will?
Who
Needs a Will?
What
is Probate?
What
Property is Subject to Probate?
I Own
Everything in Joint Name - Do I need a Will?
Who
Should Be My Executor?
Why
do I need a Trustee?
Who
Should be the Guardian of my Children?
What
if I become Incompetent?
LIVING
(REVOCABLE) TRUSTS
What
is a Living Trust?
What
are the Benefits of a Living Trust?
How
Do I Create a Living Trust?
If I
have a Trust, Do I Need a Will?
If
I have a Trust, Will I Avoid Probate?
Who
Should be the Trustee?
What
is a Joint Trust?
Do
Living Trusts Pay Income Taxes?
PROBATE
IN VERMONT
What
is Probate?
What
Property is Subject to Probate?
How
Does Probate Work?
How
Can I Avoid Probate?
ESTATE
TAXATION
- FEDERAL & VERMONT
Estate
Taxation - An Overview
The
Federal Estate Tax System
The
Vermont Estate Tax System
A
Sample Estate Tax Calculation
The
Marital Deduction - QTIP's
A
Typical Estate Plan - A Married Couple
The
Charitable Deduction
Generation
Skipping Transfer Taxation
LIFETIME
GIFTS
Gift
Taxation - An Overview
Gift
Tax Exclusions
The
Federal Gift Tax System
The
Vermont Gift Tax System
A Sample
Gift Tax Calculation
Charitable
Gifts
Why
Lifetime Transfers are Better Than Transfers at Death
Why
Lifetime Transfers are Worse Than Transfers at Death
Crummey
Trusts
Generation
Skipping Transfer Taxation
ESTATE
PLANNING
FOR
IRA'S/PENSIONS
IRA's
and Pensions - Generally
Income
Taxation - The Minimum Distribution Rules
Age
70 1/2 - The Magic Age
Death
Prior to Age 70 1/2
Death
After to Age 70 1/2
Estate
and Income Tax Planning
The
First Marriage
The
Second Marriage
Charitable
Giving
LIFE
INSURANCE
TRUSTS
Life
Insurance Basics
Why
Purchase Insurance
Types
of Insurance
What
is a Life Insurance Trust?
Reducing
Estate and Gift Taxes
Second-to-Die
Life Insurance
Other
Purposes of Life Insurance
ELDER
LAW
Generally
Medicare
Part
A Coverage
Part
B Coverage
Medicaid
Income
Test
Resource
Test
Transfer
of Resources Rules
Long
Term Healthcare (Nursing Home) Insurance
Medigap
Insurance
Retirement
(Financial) Planning
Phase
One - Wealth Building
Phase
Two - Wealth Consumption
Estate
Planning
FAMILY
LIMITED
PARTNERSHIPS
What
is a Family Limited Partnership?
What are the
Advantages of a Family Limited Partnership?
Estate
Taxation
Discounts
Control
Income
Taxation
Asset
Protection
What are
the Disadvantages of a Family Limited Partnership?
An
Example
FAMILY
BUSINESSES
Generally
Transferring
the Family Business
Lifetime
Transfers
Transfers to Family Members - Gifts
Transfers to Family Members - Sale
Transfers to Employees or Third Parties
Transfers
at Death
Valuation
Estate
Taxation
Life
Insurance
GRANTOR
TRUSTS
(GRATS & GRUTS)
What
are GRATS and GRUTS?
Why Create a Grantor
Trust?
An Example
Disadvantages
of GRATS and GRUTS
Income Tax Aspects
of GRATS and GRUTS
QUALIFIED
PERSONAL
RESIDENCE
TRUSTS
What
is a Qualified Personal Residence Trust?
Qualified
Residences
Gift Taxation
Estate
Taxation
The
Future of QPRT's
CHARITABLE
TRUSTS
(CRATS & CRUTS)
What
are CRATS and CRUTS?
Why Create a Charitable
Trust? Tax Benefits
The
Income Tax Deduction
Gift
Taxes
Estate
Taxes
Disadvantages
of CRATS and CRUTS
Strategies
to Maximize Benefits - An Example
SPECIAL
NEEDS
TRUSTS
What
is a Special Needs Trust?
Key Provisions of
a Special Needs Trust
Picking a Trustee
Planning for
Governmental Assistance Programs
CHITTENDEN
DISTRICT
PROBATE
COURT
Judge
Registers
Forms
Directions
Hours
Address/Telephone
VERMONT
DEPARTMENT
OF TAXES
The
Department
Forms/E-Mail
Hours
Mailing
Address/Telephone & Fax Numbers
TOP * HOME
* WILLS * LIVING TRUSTS
* PROBATE * ESTATE TAXATION
* GIFTS * IRA'S/PENSIONS
* LIFE INSURANCE * ELDER
LAW * FAMILY PARTNERSHIPS * FAMILY
BUSINESSES * GRANTOR TRUSTS * PERSONAL
RESIDENCE TRUSTS * CHARITABLE TRUSTS * SPECIAL
NEEDS TRUSTS * WEBSITE SUMMARY * CHITTENDEN
PROBATE COURT * RICHARD W. KOZLOWSKI, ESQ.
* LISMAN & WEBSTER |