Thomson Reuters has released a tax-planning treatise for estate planners, Tax Planning for Family Wealth Transfers at Death: Analysis with Forms.

The multi-volume treatise, authored by estate planner Howard M. Zaritsky, is part of the Thomson Reuters Checkpoint research system and the WG&L Estate Series.

The treatise discusses and analyzes income, estate and generation-skipping transfer tax issues and strategies related to the transmission of an individual's or family's assets at death. The treatise contains over 300 sample wills, trusts, and client explanation letters.

It is a companion treatise to Tax Planning for Family Wealth Transfers During Life: Analysis with Forms, which discusses the various ways that lifetime transfers can reduce a family's income, estate, gift and generation-skipping transfer taxes. In contrast, the new treatise addresses how well-planned transfers at death can preserve a family’s wealth by minimizing taxes and other costs.

“Not everyone is willing to make lifetime gifts, so planning for lifetime transfers may not be useful,” said Zaritsky. “Planning for transfers at death, however, is always necessary, especially for those with sufficient assets to have tax exposure.”

Tax Planning for Family Wealth Transfers at Death: Analysis with Forms provides guidance on issues such as planning and drafting wills and revocable trusts to implement marital deduction and generation-skipping transfer tax planning; determining when and how best to use portability of a deceased spouse's unused exemption amount; and structuring the most appropriate forms of joint property ownership to leverage the many benefits of common ownership.

The books are available for purchase at

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