Estate Planning
This note covers the following topics:
Property Ownership, Tenancy in Common, Joint Tenancy, Death Intestate—Without a
Will, Testate Distribution, The Probate Process, Considerations in Holding or
Disposing of Property, Installment Sales, Private Annuities, Gifts During Life:
The Federal Gift Tax, Valuing Property for Federal Estate Tax, The Gross Estate,
Planning to Save Federal Estate Tax, Federal Estate Tax Planning
Strategies, Estate Settlement Costs, Liquidity Planning, Tools for Estate
Planning: Trusts, Implementing the Estate Plan.
Author(s): Iowa State University
59 Pages