Volume 1 includes annual updates, law changes from 2021-2022, discussion of the recent Smaldino (gift tax) and Levine (split-dollar insurance) important cases, gifts to charity from trusts under IRC 642(c), the revised rules for insurance under IRC 7702, and the Shark-Fin CLAT. You will also find checklists, planning pointers, and questionnaires to simplify the planning process in Volume 1 which covers the following topics:
The art of financial planning
Estate and client analysis
The co-ownership of property
Lifetime gifts to