Wills
Living (Revocable) Trusts
Probate
Estate Taxation - Federal & Vermont
Lifetime Gifts
Estate Planning for IRA's/Pensions
Life Insurance Trusts
Elder Law
Family Businesses
Grantor Trusts (GRATS & GRUTS)
Qualified Personal Residence Trusts
Charitable Trusts (CRATS & CRUTS)
Special Needs Trusts
Chittenden District Probate Court
Vermont Department of Taxes
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 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?
PROBATE IN VERMONT
What is Probate?
What Property is Subject to Probate?
How Does Probate Work?
How Can I Avoid Probate?
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?
ESTATE TAXATION -
FEDERAL & VERMONT
Estate Taxation - An Overview
The Federal Estate Tax System
The Vermont Estate Tax System
The Marital Deduction - QTIP's
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
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 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
Medicaid
Transfer of Resources Rules
Long Term Healthcare (Nursing Home) Insurance
Medigap Insurance
Retirement (Financial) Planning
Phase Two - Wealth Consumption
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