With its many fact-driven issues, estate planning is perfectly suited to the hypothetical approach you will find in Drafting Estate Plans. A practical power source for your next estate planning drafting challenge, this book sets forth clear, real-life case studies, and then presents the drafting techniques and strategies you can use to tailor an estate plan precisely to your client's situation. The book covers such topics as the estate plan for a young couple with children, grandparents who wish to make bequests to their grandchildren, the married couple with a potentially taxable estate, the client who seeks a plan to perpetuate a family business, and the individual looking at retirement and beyond. The authors were selected for their particular expertise in each of the topic areas so you gain the very best practices, caveats, tips and seasoned guidance.
Table of Contents
Chapter 01 - IntroductionJudith R. Mendel, Esq.,
Mendel & Associates
Matthew L. Wolfman, Esq.,
Mendel & Associates, LLC
Chapter 02 - The Single Individual or Couple With or Without Minor Children
Judith R. Mendel, Esq.,
Mendel & Associates
Matthew L. Wolfman, Esq.,
Mendel & Associates, LLC
Exhibit 2A - Appointment Confirmation Letter
Exhibit 2AA - Will (Pour-Over) for Single Person with Minor Children
Exhibit 2B - Questionnaire
Exhibit 2BB - Will for Single Person with Adult Children
Exhibit 2C - Fee Agreement
Exhibit 2CC - Will for Single Person Without Children
Exhibit 2D - Fill-In Sheet
Exhibit 2E - Revocable Trust for Single Person with Minor Children
Exhibit 2F - Reciprocal Will
Exhibit 2G - Revocable Trust for Couple with Minor Children
Exhibit 2H - Durable Power of Attorney
Exhibit 2I - Health Care Proxy
Exhibit 2J - Advance Directive
Exhibit 2K - HIPAA Information Release Form
Exhibit 2L - Release of Electronically Stored Information
Exhibit 2M - Virtual Asset Instruction Letter
Exhibit 2N - Letter Enclosing Virtual Asset Instruction Letter
Exhibit 2O - Parental Appointment of Guardian
Exhibit 2P - Delegation of Parental Powers
Exhibit 2Q - Declaration of Homestead
Exhibit 2R - Trusted Contact Authorization
Exhibit 2S - Synopsis Letter
Exhibit 2T - Executive Summary
Exhibit 2U - Estate Plan Diagram
Exhibit 2V - Beneficiary Designation Form
Exhibit 2W - Closing Letter
Exhibit 2X - Sample Reminder Letter
Exhibit 2Y - Will for Married Couple with Adult Children
Exhibit 2Z - Will for Married Couple Without Children
Chapter 03 - The Married Couple with a Taxable or Potentially Taxable Estate
Jon E. Steffensen, Esq.,
McLane Middleton
Exhibit 3A - Jim Bond’s Trust
Exhibit 3B - Estate Planning Questionnaire
Exhibit 3C - Jim Bond’s Will
Exhibit 3D - Jim Bond’s Durable Power of Attorney
Exhibit 3E - Jim Bond’s Health Care Proxy
Exhibit 3F - Bond Family Life Insurance Trust No. 1
Exhibit 3G - Bond Children’s Gift Trust
Chapter 04 - Older Clients and Long-Term Care
Eric R. Oalican, Esq.,
Oalican Law Group LLC
Exhibit 4A - Sample Deed with Life Estate
Exhibit 4B - MassHealth Eligibility Operations Memo 23-12
Exhibit 4C - MassHealth Eligibility Operations Memo 23-15
Exhibit 4D - Will with Testamentary Trust
Exhibit 4E - Power of Attorney with Medicaid Planning Provisions
Exhibit 4F - Health Care Proxy
Chapter 05 - Planning for Disabled Beneficiaries
Laura Goodman, Esq.,
Margolis Bloom & D'Agostino
Harry S. Margolis, Esq.,
Margolis Bloom & D'Agostino
Karen B. Mariscal, Esq.,
Mariscal Special Needs Law
Exhibit 5A - Client Questionnaire
Exhibit 5B - Cover Letter to Clients with Drafts
Exhibit 5C - Darren’s Will
Exhibit 5D - Jill’s Will
Exhibit 5E - General Durable Power of Attorney of Darren Smith
Exhibit 5F - General Durable Power of Attorney of Jill Smith
Exhibit 5G - Health Care Proxy of Darren Smith
Exhibit 5H - Health Care Proxy of Jill Smith
Exhibit 5I - Darren Smith’s HIPAA Release
Exhibit 5J - Jill Smith’s HIPAA Release
Exhibit 5K - The Sara Smith Supplemental Needs Trust
Exhibit 5L - The Sara Smith (d)(4)(A) Trust
Exhibit 5M - Sara Smith’s Special Durable Power of Attorney for Matters Concerning Education
Exhibit 5N - The Sara Smith Supplemental Needs and (d)(4)(A) Trusts Trustee Instruction
Chapter 06 - Making Charitable Contributions
Perry Ganz, Esq.,
Ganz Law Group
Chapter 07 - Family-Owned Businesses and LLCs
Jeffrey P. Hart, Esq.,
Tarlow, Breed, Hart & Rodgers, PC
Karen L. McKenna, Esq.,
Tarlow, Breed, Hart & Rodgers, PC
Exhibit 7A - Client Questionnaire
Exhibit 7B - Will
Exhibit 7C - Durable Power of Attorney
Exhibit 7D - Health-Care Proxy
Exhibit 7E - Living Will
Exhibit 7F - Trust
Exhibit 7G - Delaware LLC Agreement
Exhibit 7H - Massachusetts Single-Member LLC Agreement
Exhibit 7I - Flowcharts
Exhibit 7J - HIPAA Authorization
Chapter 08 - Planning Bequests or Gifts to Grandchildren
Melissa Langa, Esq.,
Bove & Langa, PC
Karen L. Witherell, Esq.,
Bove & Langa, PC
Exhibit 8A - Language for Revocable Inter Vivos Trust Where Will Has Pour-Over
Exhibit 8B - Language in Will for Reverse QTIP Election
Chapter 09 - Postmortem Planning
Magda L. Fleckner, Esq.,
Goulston & Storrs, PC
Exhibit 9A - Waiver of Will
Exhibit 9B - Life Insurance
Exhibit 9C - Jointly Held Real Property
Exhibit 9D - Jointly Held Accounts
Exhibit 9E - Power of Appointment
Exhibit 9F - Bibliography
Chapter 10 - Retirement Planning
Michael T. Baker, Esq.,
Baker Law Group, PC
Deborah Pechet Quinan, Esq.,
John H. Ramsey, Esq.,
Goulston & Storrs, PC
Exhibit 10A - Uniform Lifetime Table (Effective for RMDs Beginning in 2022)
Exhibit 10B - Single Life Table Publication 590-B (Effective for RMDs Beginning in 2022)
Exhibit 10C - Sample Beneficiary Designation Attachment
Exhibit 10D - Sample Administrative Provisions for Trust Named as the Beneficiary of a Retirement Account
Author(s)
Editor(s)Judith R. Mendel, Esq.,
Mendel & Associates, Waltham
Matthew L. Wolfman, Esq.,
Mendel & Associates, LLC, Waltham
Author(s)
Michael T. Baker, Esq.,
Baker Law Group, PC, Hingham
Magda L. Fleckner, Esq.,
Goulston & Storrs, PC, Boston
Perry Ganz, Esq.,
Ganz Law Group, Natick
Laura Goodman, Esq.,
Margolis Bloom & D'Agostino, Wellesley Hills
Jeffrey P. Hart, Esq.,
Tarlow, Breed, Hart & Rodgers, PC, Boston
Melissa Langa, Esq.,
Bove & Langa, PC, Boston
Harry S. Margolis, Esq.,
Margolis Bloom & D'Agostino, Wellesley Hills
Karen B. Mariscal, Esq.,
Mariscal Special Needs Law, Wellesley
Karen L. McKenna, Esq.,
Tarlow, Breed, Hart & Rodgers, PC, Boston
Judith R. Mendel, Esq.,
Mendel & Associates, Waltham
Eric R. Oalican, Esq.,
Oalican Law Group LLC, Raynham
Deborah Pechet Quinan, Esq.,
John H. Ramsey, Esq.,
Goulston & Storrs, PC, Boston
Jon E. Steffensen, Esq.,
McLane Middleton, Boston
Karen L. Witherell, Esq.,
Bove & Langa, PC, Boston
Matthew L. Wolfman, Esq.,
Mendel & Associates, LLC, Waltham
