Explores the income-tax effects of gifts and bequests, with particular attention to the limitations on income-shifting to family members. The nontax aspects of estate planning—including the estate planning process, property ownership, planning for incapacity, and planning for business owners—are also examined, along with the need for estate planning documents for individuals, spouses, and unmarried couples.

• Type Validation
• Level Intermediate
• Time Months
• Cost Paid