Estate Planning, Trust and Probate Law






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What is Estate Planning law? This area governs the laws, procedures and practices associated with planning for one’s estate in the event that he/she becomes incapacitated and for when he/she is deceased. It encompasses the roles and activities of Executors and Administrators; creation and administration of Wills and Last Testaments; Trusts and Living Trusts; Probate; Medical Powers of Attorney, DNR Orders and Advance Directives; associated tax issues; and various other related topics.

The laws governing most of these areas are created primarily on the state level and therefore vary greatly. The Uniform Probate Code (UPC) has sought to clarify, unify and modernize these laws throughout all the U.S states and D.C., but to date, only about 30% have completely adopted the Code, while some of the remaining state have only implemented parts of it. Estate related tax issues, such as gift tax laws and federal estate tax, and various college savings plans are regulated by federal as well as state laws.

The Estate Planning Center on HG.org provides in depth coverage of estate planning law, with detailed definitions and links to various resources. In addition to the topics referenced above, our Estate Planning Center also offers resources, infomraiton and links covering the Fundamentals of Estate Planning; Types of Wills and Testaments; Types of Trusts; Property That Does Not Pass Via a Will; and Other Estate Planning Issues.

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Estate Planning and Trust Law - US

  • ABA - Real Property, Trust and Estate Law Section

    The Real Property, Trust and Estate Law Section is a leading national forum for lawyers, and currently has over 30,000 members. The Real Property Division focuses on legal aspects of property use, ownership, development, transfer, regulation, financing, taxation and disposal. The Trust and Estate Division focuses on all aspects of trusts, estate planning, employee benefits, insurance, and probate and trust litigation.

  • Elder Law Answers - Estate Planning

    The knowledge that we will eventually die is one of the things that seems to distinguish humans from other living beings. At the same time, no one likes to dwell on the prospect of his or her own death. But if you postpone planning for your demise until it is too late, you run the risk that your intended beneficiaries -- those you love the most -- may not receive what you would want them to receive whether due to extra administration costs, unnecessary taxes or squabbling among your heirs.

  • Federal Inheritance Tax

    Depending on where you live the tax code may make reference to inheritance tax, estate tax, and even "death duty." Here in the United States, there is a difference between estate taxes and inheritance taxes. Estate taxes are levied on representatives of the deceased person, while inheritance taxes are levied on the beneficiaries of an estate. Elsewhere in the world, the terms estate tax and inheritance tax are used interchangeably.

  • IRS - Estate and Gift Taxes

    The Estate Tax is a tax on your right to transfer property at your death. It consists of an accounting of everything you own or have certain interests in at the date of death. The fair market value of these items is used, not necessarily what you paid for them or what their values were when you acquired them. The total of all of these items is your "Gross Estate." The includible property may consist of cash and securities, real estate, insurance, trusts, annuities, business interests and other assets.

Organizations Related to Estate Planning and Trust Law

  • American Academy of Estate Planning Attorneys

    The American Academy of Estate Planning Attorneys is an exclusive, membership organization serving the needs of attorneys and law firms nationwide. Academy members focus on one or more of the following areas: estate planning, elder law, post-mortem services and financial services. Members are equipped with the legal research and education it takes to serve consumers with the highest quality advice and documents.

  • American Association of Trusts, Estates and Elder Law Attorneys

    The American Association of Trusts, Estates and Elder Law Attorneys (AATEELA) is an invitation-only, professional association of estate planning and elder law attorneys from across the United States. Members are selected on the basis of their professional reputation, ability and creativity in the fields of trusts, estates and elder law. Each has made substantial contributions to these fields through lecturing, writing, and continuing education instruction.

  • American College of Trust and Estate Counsel

    The American College of Trust and Estate Counsel (ACTEC) is a nonprofit association of lawyers established in 1949. Its members are elected to the College by demonstrating the highest level of integrity, commitment to the profession, competence and experience as trust and estate counselors. All ACTEC members have made substantial contributions to the field of trusts and estates law through writing, teaching and bar leadership activities.

  • National Network of Estate Planning Attorneys

    The National Network is a cooperative alliance of nationally recognized estate planning attorneys from across the country. Together they provide one another with the support and tools needed to serve their clients better while building highly successful and rewarding practices.

  • Society of Trust and Estate Practitioners

    The Society of Trust and Estate Practitioners (STEP) is a unique professional body providing members with a local, national and international learning and business network. STEP provides education, training, representation and networking for its members, who are professionals specialising in trusts and estates, executorship, administration and related taxes. Members advise clients on the broad business of the management of personal finance. Full members of STEP are the most experienced and senior practitioners in the field of trusts and estates.

Publications Related to Estate Planning and Trust Law

  • ABA - Estate Planning FAQs

    The Real Property, Trust and Estate Law Section provides a wealth of practice information. Whether you’re looking for RPTE Section news, law specialty issues and cases, or news-and-feature articles, we strive to meet your educational and informational needs!

  • Oxford Journals - Trust and Trustees

    Trusts & Trustees is the leading international journal on trust law and practice. The most significant source of information in its field, the journal is essential for all trusts practitioners and lawyers,

  • Trusts and Estates

    Trusts & Estates is the town center where experts who serve the ultra-wealthy's planning needs gather to gain insight into their specialties and to learn about related professions. This community includes attorneys, fiduciaries, accountants, investment advisors, charitable giving specialists, family office executives, insurance agents and valuation experts.

Articles on HG.org Related to Estate Planning and Trust Law

  • Squatters Issues Highlighted by Conviction of Former NBA Player Chris Gatling
    Squatting is the act of taking over custody and possession of someone else's real estate without permission. It can often be difficult to oust squatters, and in many jurisdictions, if the squatter does things in a certain fashion, they may even be able to take away ownership of the property through a process called adverse possession.
  • Not Every Case is Made the Same; New Jersey Dispute Settled for One Dollar
    Most lawsuits settle rather than going all the way to judgment. In fact, the vast majority (often estimated around 90%) of all cases will settle before a trial, and a substantial number of those remaining cases will settle before the verdict is returned.
  • A Novel Approach to Mortgage Crisis: Take Underwater Homes Through Eminent Domain
    Richmond, California has developed a unique solution to the problem with homes that are underwater after the mortgage crisis. It is using the government's authority to take title to property through eminent domain to reduce the underwater mortgage debt in the city.
  • Immoral But Not Always Illegal: Price Gouging After Natural Disaster
    The recent floods in Colorado have brought a problem to the forefront: post-disaster price gouging. While 35 states have made this a crime, there are still 15, Colorado included, where this is merely considered capitalism.
  • Trust Fund Baby? Navigating the Inheritance Talk with Your Children
    A concern of many parents with a sizeable estate is that their children will inherit the assets before they are emotionally mature to handle it. Further, many parents of sizeable wealth either do not want to give their children a sense of entitlement or simply do not want to discuss their wealth with their children.
  • Fiscal Cliff Crisis Avoided? Estate Taxes in 2013
    In 2012, with the dreaded “Fiscal Cliff” looming, many were worried about the inaction that would cause the estate tax exemption level to fall to $1 million. However, in the first two days of the new year, Congress finally passed the American Taxpayer Relief Act of 2012 (ATRA) which makes permanent the $5 million exemption as well as portability.
  • Action Required: Portability
    The American Taxpayer Relief Act of 2012 (ATRA) extended and made permanent (i.e., until Congress changes its mind) a number of key estate tax provisions. This includes a $5 million ($5.25 including inflation) estate tax exemption and portability of a deceased spouse’s exemption to the surviving spouse. The result of this means that married couples can shelter up to $10.5 million of their estate from federal taxes.
  • Families Behind Revlon and Hudson Media Fight Bitter Legal Battle Over Enormous Inheritance
    Samantha Perelman is a 23-year-old student at Columbia University, working on a masters of business administration and as a summer production assistant on the set of the HBO show “Girls.” Impressive credentials, to be sure, but more impressive is the legal battle in which she finds herself: she is fighting with her uncle for a share in an estimated $700 million inheritance.
  • Planning for the Future: Using Estate Documents to Protect Minor Children
    For many families, the birth of a child is the first life event that triggers the realization that estate planning is necessary. What most families may not realize, however, is the breadth of protection that can be afforded to their children with relatively simple estate planning. Not only can they assure that their assets will be protected for their children, they can also designate exactly how those assets will be distributed to their children.
  • Non-Residents and Estate Tax
    A Resident Non-Citizen is generally taxed for estate tax purpose as a US Citizen, except for marital deduction issues.
  • All Estate Planning and Trust Law Articles

    Articles written by attorneys and experts worldwide discussing legal aspects related to Estate Planning including: estate and trust, inheritance law, personal property, probate, wills.