Classroom Graphics for use with Fundamentals of Trusts and Estates, Fifth Edition by Roger W. Andersen and Ira Mark Bloom Copyright © 2017 Carolina.

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Classroom Graphics for use with Fundamentals of Trusts and Estates, Fifth Edition by Roger W. Andersen and Ira Mark Bloom Copyright © 2017 Carolina Academic Press, LLC. All rights reserved.

Page -- , Question As you contemplate your future as a lawyer, in what directions do you think learning this subject might take you?

OVERVIEW Probate Administration Functions Process Lifetime Transfers

Probate vs Non-Probate Property A Decedent’s Wealth Figure 1-1 Probate Property Non-Probate Property Life Insurance In Decedent’s Name Joint Property Retirement Benefits Through Probate By Will or Intestacy Property in Living Trusts P. O. D. Accounts Designated Survivors Designated Survivors

OVERVIEW Guardianship Person Property Administrative burdens Restrictions on investments The Uniform Codes and Restatements

FEDERAL WEALTH TRANSFER TAXES A Unified System

FEDERAL WEALTH TRANSFER TAXES The Gift Tax Annual Exclusion

First Gift Second Gift (Fig. 1-2) (Fig. 1-3) Cum. Taxable Gift $5,340,000 $5,450,000 $40,000 $20,000 $20,000 Avail. U/C

FEDERAL WEALTH TRANSFER TAXES The Gift Tax Annual Exclusion The Estate Tax The Gross Estate

A Decedent’s Wealth Figure 1-4 The Gross Estate A Decedent’s Wealth Figure 1-4 Probate Property Non-Probate Property In Decedent’s Name Life Insurance Joint Property Retirement Benefits Property in Living Trusts P. O. D. Accounts

The full set of 473 slides is available upon adoption of this book The full set of 473 slides is available upon adoption of this book. If you are a professor using the book for a class, please contact Beth at bhall@cap-press.com to request your slides.