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Richard W. Kozlowski, Esq.



Home Page
Wills
Living (Revocable) Trusts
Probate
Estate Taxation - Federal & Vermont
Lifetime Gifts
Estate Planning for IRA's/Pensions
Life Insurance Trusts
Elder Law
Family Limited Partnerships
Family Businesses
Grantor Trusts (GRATS & GRUTS)
Qualified Personal Residence Trusts
Charitable Trusts (CRATS & CRUTS)
Special Needs Trusts

Website Map/Summary

Chittenden District Probate Court
Vermont Tax Department
Lisman Leckerling Website
 
 
 
 
 
 
 

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WEBSITE MAP/SUMMARY

The following are links to each of the topics and subtopics found on this website.  As you explore each subtopic, you will find many crosslinks between the webpages that will help you better understand the estate planning concept being discussed.


OVERVIEW

Wills
Living (Revocable) Trusts
Probate
Estate Taxation - Federal & Vermont
Lifetime Gifts
Estate Planning for IRA's/Pensions
Life Insurance Trusts
Elder Law
Family Limited Partnerships
Family Businesses
Grantor Trusts (GRATS & GRUTS)
Qualified Personal Residence Trusts
Charitable Trusts (CRATS & CRUTS)
Special Needs Trusts
Chittenden District Probate Court
Vermont Tax Department

WILLS

What is a Will?
How Do I Write a Will?
Who Needs a Will?
What is Probate?
What Property is Subject to Probate?
I Own Everything in Joint Name - Do I need a Will?
Who Should Be My Executor?
Why do I need a Trustee?
Who Should be the Guardian of my Children?
What if I become Incompetent?

LIVING (REVOCABLE) TRUSTS
What is a Living Trust?
What are the Benefits of a Living Trust?
How Do I Create a Living Trust?
If I have a Trust, Do I Need a Will?
If I have a Trust, Will I Avoid Probate?
Who Should be the Trustee?
What is a Joint Trust?
Do Living Trusts Pay Income Taxes?

PROBATE IN VERMONT
What is Probate?
What Property is Subject to Probate?
How Does Probate Work?
How Can I Avoid Probate?

ESTATE TAXATION - FEDERAL & VERMONT
Estate Taxation - An Overview
The Federal Estate Tax System
The Vermont Estate Tax System
A Sample Estate Tax Calculation
The Marital Deduction - QTIP's
A Typical Estate Plan - A Married Couple
The Charitable Deduction
Generation Skipping Transfer Taxation

LIFETIME GIFTS
Gift Taxation - An Overview
Gift Tax Exclusions
The Federal Gift Tax System
The Vermont Gift Tax System
A Sample Gift Tax Calculation
Charitable Gifts
Why Lifetime Transfers are Better Than Transfers at Death 
Why Lifetime Transfers are Worse Than Transfers at Death 
Crummey Trusts
Generation Skipping Transfer Taxation

ESTATE PLANNING FOR IRA'S/PENSIONS
IRA's and Pensions - Generally
Income Taxation - The Minimum Distribution Rules
        Age 70 1/2 - The Magic Age
     Death Prior to Age 70 1/2
     Death After to Age 70 1/2
Estate and Income Tax Planning 
        The First Marriage
        The Second Marriage
Charitable Giving

LIFE INSURANCE TRUSTS
Life Insurance Basics
    Why Purchase Insurance
     Types of Insurance
What is a Life Insurance Trust?
Reducing Estate and Gift Taxes
Second-to-Die Life Insurance
Other Purposes of Life Insurance

ELDER LAW
Generally
Medicare
        Part A Coverage
        Part B Coverage
Medicaid
        Transfer of Resources Rules
Long Term Healthcare (Nursing Home) Insurance
        Medigap Insurance
Retirement (Financial) Planning
        Phase One - Wealth Building
        Phase Two - Wealth Consumption
Estate Planning

FAMILY LIMITED PARTNERSHIPS
What is a Family Limited Partnership?
What are the Advantages of a Family Limited Partnership?
     Estate Taxation
     Discounts
     Control
     Income Taxation
     Asset Protection
What are the Disadvantages of a Family Limited Partnership?
An Example

FAMILY BUSINESSES
Generally
Transferring the Family Business
     Lifetime Transfers
                 Transfers to Family Members - Gifts
                 Transfers to Family Members - Sale
                 Transfers to Employees or Third Parties
     Transfers at Death
Valuation
Estate Taxation
Life Insurance

GRANTOR TRUSTS (GRATS & GRUTS)
What are GRATS and GRUTS?

Why Create a Grantor Trust?
An Example
Disadvantages of GRATS and GRUTS
Income Tax Aspects of GRATS and GRUTS

QUALIFIED PERSONAL RESIDENCE TRUSTS
What is a Qualified Personal Residence Trust? 
Qualified Residences
Gift Taxation
Estate Taxation


CHARITABLE TRUSTS (CRATS & CRUTS)
What are CRATS and CRUTS?
Why Create a Charitable Trust? Tax Benefits
        The Income Tax Deduction
        Gift Taxes
        Estate Taxes
Disadvantages of CRATS and CRUTS
Strategies to Maximize Benefits - An Example

SPECIAL NEEDS TRUSTS
What is a Special Needs Trust?
Key Provisions of a Special Needs Trust
Picking a Trustee
Planning for Governmental Assistance Programs

CHITTENDEN DISTRICT PROBATE COURT
Judge
Registers
Forms
Directions
Hours
Address/Telephone

VERMONT DEPARTMENT OF TAXES
The Department
Forms/E-Mail
Hours
Mailing Address/Telephone & Fax Numbers

TOP * HOME * WILLS * LIVING TRUSTS * PROBATE * ESTATE TAXATION GIFTS * IRA'S/PENSIONS * LIFE INSURANCE * ELDER LAW * FAMILY PARTNERSHIPS * FAMILY BUSINESSES * GRANTOR TRUSTS * PERSONAL RESIDENCE TRUSTS * CHARITABLE TRUSTS * SPECIAL NEEDS TRUSTS * WEBSITE SUMMARY * CHITTENDEN PROBATE COURT * RICHARD W. KOZLOWSKI, ESQ. * LISMAN LECKERLING