---

---

By Michael E. O'Connor, Esq.

---

TABLE OF CONTENTS

1. INTRODUCTION
 
USING THE ESTATE TAX CREDITS AND DEDUCTIONS
1. Changes In The Making
2. Federal Estate Tax
3. Gift Tax
4. New York Estate and Gift Tax
5. Tax Credit as Planning Tool
   
   
IS FLORIDA A BETTER PLACE TO BE?
1. Estate/Gift Tax
2. Income Tax
3. Intangible Tax
4. Spousal Rights
   
   
GIFTING TO OFFSPRING
1. Gifts to Minors
2. Gift Tax Exclusions and Other Trusts
3. 529 Plan
   
   
LIFE INSURANCE PLANNING
1. Access to Cash
2. Business Purchase
3. Charitable Giving
4. Life Insurance Trusts
   
   
CHARITABLE GIVING
1. Benefits of Giving to Charity
2. Charitable Remainder Trusts
3. Charitable Lead Trust
4. Retirement Plans
   
   
SPECIAL TECHNIQUES TO "SHRINK" THE ESTATE
1. Internal Revenue Code - Chapter 14
2. Personal Residence Trusts
3. Grantor Retained Annuity Trusts
4. Grantor Retained Unitrusts
5. Family Partnerships



HANDLING PENSIONS AND IRA'S
1. Income Tax Considerations
2. Spousal Rights
3. Tax Penalties
4. Charitable Giving
5. Options Available To Spouse
   
   
SPANNING THE GENERATIONS


GLOSSARY OF TERMS