To assist practitioners in responding to these new law changes, renowned WG&L author and estate
planning practitioner Howard Zaritsky has written Practical Estate Planning in 2011 and 2012.
This new treatise provides in-depth practical advice on what can and should be done to plan estates in 2011 and 2012, as well as guidance on electing out of the estate tax regime for 2010 decedents. Howard Zaritsky offers many strategies that preserve the greatest flexibility to deal with the unknown and uncertain future of the estate, GST, and gift taxes. Over 200 examples are provided, to explain application of the new law's provisions and illustrate effective strategies. Nearly every chapter includes drafting tips and sample provisions that can be used to avoid or adapt to the uncertainties existing in 2011 and 2012. The treatise also contains several sample wills and trust instruments that implement his strategies.
Practical Estate Planning in 2011 and 2012 includes: