pt.1. Introduction -- pt.2. Why engage in estate planning? -- ch.1. Estate planning: protecting the spouse / Richard H. Greenberg -- ch.2. Protecting assets for your nonspouse beneficiary / Lori I. Wolf & Jeffrey H. Schechter -- ch.3. Preserving your business for the next generation / Marcel J. Bernier -- ch.4. Leaving a legacy / Mary B. Goldhirsch -- pt.3. Defining your estate -- ch.5. Probate assets -- ch.6. Nonprobate assets -- pt.4. Federal, state, and international tax considerations -- ch.7. Federal gift tax system / Michael D. Mulligan and Matthew J. Madsen -- ch.8. Federal estate tax system / Christina Ciaramella -- ch.9. Federal generation-skipping transfer tax system / Carol A. Harrington -- ch.10. State transfer tax systems / Irving S. Schloss and Elizabeth L. Leamon -- ch.11. International transfer taxes / Glenn G. Fox -- pt.5. Estate planning tools that are inter vivos in nature -- ch.12. Lifetime gifting program / Allan C. Bell -- ch.13. Irrevocable trusts / Diana S.C. Zeydel -- ch.14. Special needs trusts / Ron M. Landsman -- ch.15. Asset protection trusts: what you should know / Howard D. Rosen -- ch.16. Grantor retained annuity trusts -- ch.17. Personal residence trusts / Dena L. Wolf -- ch.18. Charitable trusts / Robert J. Rosepink -- ch.19. Family holding companies / Jonathan G. Blattmachr and Mitchell M. Gans -- ch.20. Private annuities and self-canceling installment notes / Edward P. Wojnaroski -- ch.21. Roth conversions / Robert S. Keebler -- pt.6. Estate planning tools that are testamentary in nature -- ch.22. Wills and testamentary trusts / David A. Gart -- ch.23. Wills, trusts, and the alternatives / Christopher Cline -- ch.24. Probability of unused exclusion amounts between spouses / Marc S. Bekerman -- ch.25. Stretching retirement benefit payments / Barry C. Picker -- ch.26. Buy-sell agreements and their role in business succession planning / Kevin Matz -- ch.27. Disclaimers / Stephanie E. Heilborn -- ch.28. Special concerns of lesbian and gay couples / Anthony C. Infanti -- pt.7. Other instruments related to the estate planning process -- ch.29. End-of-life decision making / Lawrence A. Frolik -- ch.30. Powers of attorney / Nathan E. Arnell and Norman M. Arnell -- pt. 8. Ancillary estate planning matters and concerns -- ch.31. Medical information: HIPAA and access to vital medical data / Martin M. Shenkman -- ch.32. A glimpse behind the curtain: the probate process / Alan S. Acker -- ch.33. An introduction to estate and trust litigation / Gerard G. Brew -- pt.9. Conclusion