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  <titleInfo>
    <nonSort>The </nonSort>
    <title>tools &amp; techniques of estate planning</title>
  </titleInfo>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">o</placeTerm>
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    <place>
      <placeTerm type="text">Cincinnati, Ohio</placeTerm>
    </place>
    <publisher>National Underwriter Co.</publisher>
    <dateIssued>c2001</dateIssued>
    <edition>12th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">0 e</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xii, 691 p. ill. 28 cm.</extent>
  </physicalDescription>
  <tableOfContents>1. Buy-Sell (business continuation) agreement -- 2. Charitable contributions -- 3. Charitable split interest trusts -- 4. Conservation easement exclusion -- 5. Deferred compensation (nonqualified -- 6. Disclaimers -- 7. Durable power of attorney -- 8.  Elderly and disabled (Planning for) -- 9. Employee stock ownership plan -- 10. Extensions of time to pay federal estate tax -- 11. Family limited partnerships -- 12. Family-owned business deduction -- 13. Freezing techniques - corporations and partnerships -- 14. Generation-skipping transfers -- 15. Gifts -- 16. HR-10 (Keogh) retirement plan for the self-employed -- 17. Incorporation -- 18. Individual retirement plans (and SEPs) -- 19. Installment sales and SCINs -- 20. Interest-free and below market rate loans -- 21. Life insurance -- 22. Limited liability companies -- 23. Medical expense reimbursement plan -- 24. Non U.S. persons (Planning for) -- 25. Personal holding company -- 26. Power of appointment -- 27. Private annuity -- 28. Profit-sharing/pension plan -- 29. S corporation -- 30. Sale (gift) - leaseback -- 31. Section 303 stock redemption -- 32. Split interest purchase of property (split) -- 33. Survivor's income benefit plan -- 34. Trust - defective -- 35. Trust - Grantor retained interests (GRAT, GRUT, QPRT) -- 36. Trust - Irrevocable life insurance -- 37. Trust - marital deduction and bypass -- 38. Trust - revocable -- 39. Trust - section 2503(b) and 2503(c) -- 40. Trust - tax basis revocable -- 41. Uniform gifts/ transfers to minors acts -- 42. Valuation planning -- 43. Wills.</tableOfContents>
  <note type="statement of responsibility">Stephan R. Leimberg ... [et al.]. </note>
  <note>Includes bibliographical references (p. ix-x) and index. </note>
  <subject>
    <geographicCode authority="marcgac">n-us---</geographicCode>
  </subject>
  <subject authority="lcsh">
    <topic>Estate planning</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Inheritance and transfer tax</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
  <identifier type="isbn">0872182916</identifier>
  <identifier type="isbn">9780872182912</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">  0202</recordCreationDate>
    <recordChangeDate encoding="iso8601">20251012174731.0</recordChangeDate>
    <recordIdentifier>0000004173</recordIdentifier>
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