Estate planning

 is the process of anticipating and arranging for the disposal of an estate during a person's life. Estate planning typically attempts to eliminate uncertainties over the administration of a probate and maximize the value of the estate by reducing taxes and other expenses. Guardians are often designated for minor children and beneficiaries in incapacity.

It overlaps to some degree with elder law, which additionally includes other provisions such as long-term care.

Introductory materials on estate planning

 * CCH provides an estate planning module on their website at Estate Planning.
 * Vanguard Estate Planning FAQ
 * Vanguard Trust Services

The Internal Revenue Service has a great deal to say about the transfer of assets:


 * Frequently Asked Questions on Estate Taxes
 * Pub 950, Introduction to Estate and Gift Taxes, has been moved into Publication 559 (link to notice)
 * Pub 559: Survivors, Executors, and Administrators
 * Pub 559: (Estate and Gift Taxes)
 * Estate and Gift Taxes, from the IRS (general overview)
 * Forms and Publications - Estate and Gift Tax, from the IRS

Forum discussions

 * Death Book - A comprehensive list of essential information to help survivors manage the estate settlement process.
 * Process for surviving spouse. - Additional helpful information for survivors to manage the estate settlement process. A number of practical suggestions; such as dealing with banks, insurance companies, and utilities are discussed.