This session addresses gift, estate, and generation skipping transfer
taxes at both the state and federal levels. Charitable planning is also
explored, with a review of various vehicles and trusts which have been
created: lead trusts, remainder trusts, pooled income funds, private
foundations and charitable gift annuities. Non-tax aspects of estate
planning, including the estate planning process, wills, trusts, durable
powers of attorney, powers of appointment, and probate procedure are
also studied.