01716cam a2200253 a 450000100090000000300040000900500170001300800410003001000170007102000180008804000130010604300120011905000210013108200190015210000270017124500620019825000130026026000540027330000520032749000260037950000200040550510010042565000360142616248969OSt20170215092236.0100524s2010    pauak         001 0 eng    a  2009908147  a9781932819922  aDLCcDLC  an-us---00aKF750b.F85 2010  a346.7305/22221 aFontaine, Constance J.10aFundamentals of estate planning /cConstance J. Fontaine.  a12th ed.  aBryn Mawr, Pa. :bAmerican College Press,cc2010.  a1 v. (various pagings) :bill., forms ;c26 cm.0 aHuebner School series  aIncludes index.0 aEstate planning : an overview -- Ehics for the estate planner -- Ownership of property -- Community property -- Trusts, trustees, and other fiduciaries, and powers of appointment -- Lifetime transfers by gift : an overview -- Lifetime transfers by gift : an overview of federal gift taxation -- Transfers at death -- Administration of the estate -- Valuation of assets for federal estate and gift taxation -- Buy-sell agreements -- Federal estate taxation : the gross estate : part I -- Federal estate taxation : the gross estate : part II -- Deductions from the gross estate -- The marital deduction -- The charitable deduction -- State death taxes and estate planning -- Computation and payment of federal estate tax -- The basis rules for propoerty transferred during lifetime or at death -- Income taxation of estates and trusts -- The generation : skipping transfer tax --  Other estate planning techniques -- Postmortem, health, and special groups planning -- Case study in estate planning. 0aEstate planningzUnited States.