The purpose of this e-Book is to address a critically important issue that author, Paul Hood, Jr., J.D., LL.M. (Taxation) strongly feels has been virtually ignored by the estate planning community.  Namely, how to design an estate planning tool or technique. Knowledge of the “what” about an estate planning tool or technique is irrelevant without an in-depth understanding of “how” to design an estate planning tool or technique in a particular situation.

In Mr. Hood’s opinion, Monte Carlo simulations can only take you so far in this effort. Indeed, a malpractice or negligence claim may be lurking in the future without a clear grasp of the “how” to design an estate planning tool or technique. Mr. Hood anticipates that this e-Book can provide some much-needed guidance in this regard and to sound a clarion call for more analysis and study of this subject.

TABLE OF CONTENTS

• Chapter 1—Overview of the Importance of Finding Proper Estate Planning Tools and Techniques
  • 1.01 Purpose of this Part: Attempting to Find the Right “Fit”
  • 1.02 Why Technique Evaluation and Design is Important to the Estate Planner
  • 1.03 What Do Most Clients Want in Estate Planning?

Chapter 2—Analysis of Evaluation and Design of Estate Planning Tools and Techniques

• • 2.01 Can Estate Planners Be Held Liable For Technique Evaluation or Design?
  • 2.02 Possible Estate Planning Technique Characteristics
  • 2.03 Estate Planning Risks
  • 2.04 Examples of Poor or Inappropriate Estate Planning Techniques or Design
  • 2.05 Reasons for Poor Technique Selection
  • 2.06 Caution Advisable as to any Lifetime Transfers

•  Chapter 3: Factors that can Influence the Selection and Design of Estate Planning Techniques-Generally
  • 3.01 Introduction
  • 3.02 The Three Categories of Factors Influencing Technique Evaluation and Design

•  Chapter 4: Asset-Related Technique Evaluation and Selection Issues
  • 4.01 Valuation
  • 4.02 Use and Management
  • 4.03 Ease of Transfer/Division
  • 4.04 Asset as Collateral

•  Chapter 5: Technique-Related Issues
  • 5.01 Introduction
  • 5.02 Technique-Related Factors

•  Chapter 6: The Players-Related Technique Evaluation and Design Issues
  • 6.01 Generally
  • 6.02 Players-Related Technique Evaluation and Design Issues

•  Conclusion