List of estate planning terms

Estate planning is a complex, but essential component, to a comprehensive financial plan. Suffice it to say, that this area of financial planning requires professional assistance. Still, knowledge is power.

General Terms

 * Estate Planning
 * Taxable Estate
 * Estate Tax
 * Gift Tax
 * Marital Deduction
 * Power of Attorney
 * Living Will

The Parties Involved

 * Trustee
 * Grantor
 * Beneficiary
 * Heir
 * Guardian
 * Executor

Wills and Probate

 * Will
 * Pour Over Will
 * Intestate
 * Probate
 * Transfer on Death (ToD)
 * Escheat

Trusts

 * Trust
 * Revocable Trust
 * Inter Vivos Trust
 * Testamentary Trust
 * Credit Shelter Trust (CST)
 * Qualified Terminable Interest Property Trust (QTIP)
 * Irrevocable Trust
 * Crummey Power
 * Grantor Retained Annuity Trust (GRAT)
 * Generation-Skipping Trust
 * Charitable Remainder Trust
 * Charitable Lead Trust
 * Family Limited Partnership
 * Qualified Disclaimer

Introductory Materials on Estate Planning

 * Estate Planning lawyer and CFP Michael T. Palermo presents his adult education class course in estate planning at Crash Course in Wills & Trusts.
 * CCH provides an estate planning module on their website at Estate Planning.

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


 * Estate Tax Rates and Exemptions
 * Tax Law Changes for Gifts and Estates and Trusts
 * Pub 950: Introduction to Estate and Gift Taxes
 * Pub 559: Survivors, Executors, and Administrators

Papers

 * Estate Planning for Persons with Less Than $5 Million by Blattmachr, Jonathan G., Slade, Georgiana J. and Crawford, Bridget J (March 2007)
 * Taxes, Estate Planning and Financial Theory: New Insights and Perspectives by Dammon, Robert M., Spatt, Chester S. and Zhang, Harold H (March 15, 2004)
 * Using Charitable Planned Gifts in Estate Planning to Maximize Tax-Efficient Results by Mary C. Hester (2006)