Supplemental Materials

(all files in PDF format, right click and choose "save as" to save locally)

Form 706 Federal Estate Tax Return -- Instructions

Form 1041 Fiduciary Income Tax Return -- Instructions

Tax Analysts Discussion of Treasury Regulation Sec. 20.2032-1

Estate of Mapes v. Commissioner, 99 TC 511 (1992)

Excerpt from BNA 800, Estate Planning

Excerpt from BNA 809, Estate Planning for Owners of Closely Held Business Interests

Excerpt from BNA 809, Section 6166 Materials

Section 6166 Hypothetical and Calculations

Excerpt from BNA 843, QTIP Marital Deduction

Excerpt from BNA 848, Disclaimers

BNA Excerpt, Section 645

BNA Excerpt, Section 643(e)(3)

Excerpt, "Mastering the Fundamentals of Estate Planning"

Excerpt, BNA 843, "Funding Choices"

Generation-Skipping Transfers readings

Treasury Regulations for retirement plans:
          Treas. Reg. 1.401(a)(9)-0
          Treas. Reg. 1.401(a)(9)-1
          Treas. Reg. 1.401(a)(9)-2
          Treas. Reg. 1.401(a)(9)-3
          Treas. Reg. 1.401(a)(9)-4
          Treas. Reg. 1.401(a)(9)-5
          Treas. Reg. 1.401(a)(9)-7
          Treas. Reg. 1.401(a)(9)-8