• TABLE OF CONTENTS
HIDE
 Front Cover
 Table of Contents
 Acknowledgement
 Abstract
 Introduction
 The need to plan for ready...
 Tax considerations in planning...
 Property transfer methods and plans...
 Property distribution at the death...
 Examples of variation in estate...
 Summary
 Glossary
 Back Cover






Group Title: Florida Cooperative Extension Service bulletin 186
Title: Estate planning for Florida farm and nonfarm families
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Permanent Link: http://ufdc.ufl.edu/UF00028126/00001
 Material Information
Title: Estate planning for Florida farm and nonfarm families
Series Title: Florida Cooperative Extension Service bulletin 186
Physical Description: Book
Language: English
Creator: Greene, R. E. L. (Robert Edward Lee), 1910-
Riggs, Frank P.
Holt, John
Affiliation: University of Florida -- Florida Cooperative Extension Service -- Institute of Food and Agricultural Sciences
Publisher: Florida Cooperative Extension Service, Institute of Food and Agricultural Sciences, University of Florida
Publication Date: 1976
 Subjects
Subjects / Keywords: Agriculture   ( lcsh )
Farm life   ( lcsh )
Farming   ( lcsh )
University of Florida.   ( lcsh )
Agriculture -- Florida   ( lcsh )
Farm life -- Florida   ( lcsh )
Estate planning -- Florida   ( lcsh )
Farmers -- Handbooks, manuals, etc. -- Florida   ( lcsh )
Spatial Coverage: North America -- United States of America -- Florida
 Notes
Funding: Florida Historical Agriculture and Rural Life
 Record Information
Bibliographic ID: UF00028126
Volume ID: VID00001
Source Institution: Marston Science Library, George A. Smathers Libraries, University of Florida
Holding Location: Florida Agricultural Experiment Station, Florida Cooperative Extension Service, Florida Department of Agriculture and Consumer Services, and the Engineering and Industrial Experiment Station; Institute for Food and Agricultural Services (IFAS), University of Florida
Rights Management: All rights reserved, Board of Trustees of the University of Florida

Table of Contents
    Front Cover
        Front Cover
    Table of Contents
        Table of Contents
    Acknowledgement
        Page i
    Abstract
        Page ii
    Introduction
        Page 1
        Objectives in estate planning
            Page 2
        General guides in estate planning
            Page 2
    The need to plan for ready cash
        Page 3
    Tax considerations in planning property transfers
        Page 4
        Estate taxes
            Page 5
            Federal estate tax
                Page 5
                The gross estate
                    Page 5
                Deductions
                    Page 6
                Exemptions
                    Page 6
                Tax rates
                    Page 7
            Florida estate tax
                Page 7
        Gift taxes
            Page 8
            Federal gift tax
                Page 8
                Exclusions
                    Page 8
                Specific exemptions
                    Page 9
                Split-gifts
                    Page 9
                Deductions
                    Page 9
                Gift tax returns and tax rates
                    Page 10
            Florida gift tax
                Page 10
            Income taxes
                Page 11
                Federal income tax
                    Page 11
                Florida income tax
                    Page 12
    Property transfer methods and plans that can be made before death
        Page 13
        Sales
            Page 13
            Page 14
        Life estates
            Page 15
        Gifts
            Page 15
        Combined sale and gift
            Page 16
        Trusts
            Page 17
            Kind of trusts
                Page 18
            Duration of trusts
                Page 19
            Special purpose trusts
                Page 19
                Page 20
                Page 21
        Co-ownership
            Page 22
            Tenancy in common
                Page 22
                Page 23
            Joint tenancy with right of survivorship
                Page 24
        Tenancy by the entirety
            Page 25
            Page 26
            Partnership
                Page 27
                Page 28
        Corporations
            Page 29
            Page 30
        Annuities
            Page 31
        Insurance
            Page 32
        Power of appointment
            Page 33
    Property distribution at the death of an individual
        Page 33
        Property distribution with a will
            Page 34
            Who may make a will
                Page 34
            Making a will
                Page 34
                Providing information for attorney
                    Page 34
                Formalities of executing a will
                    Page 35
            Changing a will
                Page 36
            Breaking a will
                Page 36
            Property that cannot be willed
                Page 36
                Page 37
                Page 38
        Property distribution without a will
            Page 39
        Business information to be left to survivor
            Page 39
    Examples of variation in estate settlement costs for selected estate settlement plans
        Page 40
        Value of marital deduction
            Page 40
        Value of inter vivos gifts
            Page 40
    Summary
        Page 41
        Page 42
    Glossary
        Page 43
        Page 44
        Page 45
        Page 46
    Back Cover
        Back Cover
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