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

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

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