Wills, trusts, and estates : including taxation and future interests

This book provides an analysis of the laws of intestate succession, wills, trusts, future interests, and the construction of wills and trusts. The book relies heavily on the provisions of the Uniform Probate Code, the Uniform Trust Code, and other uniform laws relating to the transfer of wealth. The book also includes an overview of the federal transfer tax laws.

Terminology and choice of law -- Intestate succession -- Limits on testamentary power -- Formalities -- Revocation, gifts and will substitutes -- Extrinsic evidence -- Incapacity and undue influence -- Ademption, abatement and lapse -- Trusts -- Future interest -- The rule against perpetuities -- Fiduciary duties and administration -- Probate issues -- Planning for incapacity -- Overview of the federal tax laws relating to estates and trusts.