Federal taxes : an overview / by Susan A. Beveridge and Jon J. Gallo -- State transfer taxes / by Paul E. Van Horn -- Lifetime gifts to minors / by Carmela T. Montesano -- The use of life insurance in planning for minors / by Jon J. Gallo -- Approaches to funding education / by Aen Walker Webster, Christopher P. Cline, and Laura A. Baek -- Planning options for the daily care of a minor in the event of an adult's incapacity or death / by Naomi R. Cahn -- Planning for disabled minors / by Cynthia Barrett -- Transfer of retirement benefits / by Katherine E. Ramsey -- Non-tax considerations in testamentary transfers to minors / by Susan N. Gary and Nancy E. Shurtz -- Special considerations in transfers to minor beneficiaries born as a result of reproductive technologies. Part I, overview / by Angela Gilmore. Part II, drafting suggestions / by Cynthia L. Barrett