The Tools & Techniques of Estate Planning: 20th Edition

Updates resulting from the SECURE Act, affecting qualified retirement plans

Stephan R. Leimberg, L. Paul Hood, Jr., and Edwin P. Morrow Carly Brooks, Contributing Author The Tools & Techniques of Estate Planning covers all aspects of estate planning, from behavioral and ethical issues to estate and gift tax planning, to planning for nontraditional couples and the risk of health issues for aging clients. With topics that are applicable for both large and small estates, this title enables estate planners to:

1. Help clients plan every aspect of their estate, including tax, investment, insurance, and estate administration decisions

2. Help clients effectively preserve their assets under current law;

3. Handle a wide variety of estates and specific circumstances; and

4. Save significant amounts of time with exclusive estate planning tools.

This book features easy-to-understand, real-world examples for expert authors on which techniques are best suited for a wide variety of circumstances, and equally important advice on how to avoid future problems. Highlights of the 20th Edition There have been several updates in tax legislation since the release of the prior edition, many of which affect estate planning. When rules change, every estate planner must stay completely up-to-date with all the opportunities—and pitfalls—arising from the new legislation.

A. Updates resulting from the SECURE Act, affecting qualified retirement plans;

B. New information on COVID-19 related tax changes for employee benefit plans;

C. Employee retention credit under the CARES Act;

D. Coverage of new IRS valuation tables in addition to the prior valuation tables;

E. Updated ERISA compliance and reporting requirements; and

F.Updated tax information, including the new 2021 COVID-19 stimulus and CAA bills. As with all of the resources in the highly acclaimed Leimberg Library, every area covered in this book is accompanied by the tools, techniques, practice tips, and examples you can use to help your clients successfully navigate the complex course of estate planning and confidently meet their needs. Discover more expert-written titles on the NU Resource Center at www.NationalUnderwriter.com. You may be interested in:

G. The Tools & Techniques of Estate Planning for Modern Families

H. The Tools & Techniques of Trust Planning

I.  The Tools & Techniques of Income Tax Planning

J. The Tools & Techniques of Investment Planning

K. The Tools & Techniques of Employee Benefit and Retirement Planning

L. The Tools & Techniques of Financial Planning

M. The Advisor’s Guide to Annuities

N. Social Security & Medicare Facts

O. Tax Facts on Investments

P. Tax Facts on Insurance & Employee Benefits

Q. Tax Facts on Individuals & Small Business

R. Field Guide: Estate & Retirement Planning, Business Planning & Employee Benefits For customer service questions or to place additional orders.Did you know? Digital versions of your favorite National Underwriter books are available on the NEW and improved NU Online Library! Check it out at contact us to get started. 20TH edition. The Tools & Techniques of Estate Planning Leimberg.

Library Stephan R. Leimberg L. Paul Hood, Jr. Edwin P. Morrow Library of Congress Control Number: 2021905677 ISBN 978-1-954096-09-7 This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. – From a Declaration of Principles jointly adapted by a Committee of The American Bar Association and a Committee of Publishers and Associations. The National Underwriter Company The National Underwriter Company A division of ALM Media, LLC 4157 Olympic Blvd., Suite 225 Erlanger, KY 41018 20th Edition All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording.