The premier estates, gifts and trusts resource that features research, planning and implementation tools on one platform — backed by the nation's leading tax authorities. You'll receive in-depth analysis of key issues necessary for developing and implementing the best estate, gift, and related income tax strategies.

Written by leading practitioners in the field, the Estates, Gifts and Trusts Portfolios provide everything necessary to research, plan, and implement strategies for maximizing your clients’control and minimizing taxes and estate management costs.

Expert Analysis 

More than 80 Portfolios scrutinize topics of estates, gifts and trusts planning.

Topics include:

• Generation Skipping Tax
• Family Limited Partnerships
• Charitable Remainder Trusts
• Estate Planning for Closely-Held Businesses
• Exempt Organizations and Private Foundations
• Life Insurance
• Valuation

Practice Tools 

• Working papers
• Tables, charts, and lists
• Interactive IRS Forms and State Forms (optional)
• Other practice aids

Source Documents 

• Full text of the IRC
• Final, Temporary, and Proposed Regulations
• IRS Documents —including Rev. Ruls., Rev. Procs., Notices and Announcements, PLRs and TAMs
• IRS Publications
• Full Text of Federal Cases from all federal courts from 1913 to date; Tax Court rules; Court of Federal Claim Rules
• Selected full text of legislation with committee reports
• Circular 230
• Coordinated Issue Papers/Industry Specialization Papers
• Treasury Decision Preambles, Treasury Regulations
• State tax statutes and regs. (optional)
• State cases (optional)

News & Commentary  

• Daily Tax Highlights–Daily highlights from each issue of the Daily Tax Report, covering key legislative, regulatory, and legal tax developments.
• Tax Management Memorandum–An authoritative outlook, including commentary from BNA’s Advisory Boards, on new issues, developments, trends, and strategies.
• Estate, Gifts and Trusts Journal–Bimonthly reporting and commentary on topics such as marital deduction planning, estate and trust administration, charitable gifts, and valuation.
• Weekly Report–Timely notification and practical analysis of important new tax developments.
• Insights & Commentary–Commentary by leading authorities on a variety of current and emerging tax issues.
• Compensation Planning Journal (optional) –Monthly journal that keeps you abreast of such wide-ranging compensation planning issues as qualified plan compliance, employment taxes, health care and other employee benefits, and non-qualified deferred compensation plans, including the impact of section 409A.
• Financial Planning Journal (optional) –Monthly review of issues that affect how you advise your clients. It includes coverage of domestic and global economic trends, income tax planning, Social Security and Medicare, investment planning, retirement planning, insurance planning.
• Real Estate Journal (optional) –Monthly journal offers the latest insights in the crucial areas of real estate tax planning, including passive loss rules, tax-free exchanges, workouts, REMICS and REITs. It includes analytical articles, practitioners’ comments, and analysis of recent developments.

Note: This product is a component of the BNA Tax and Accounting Center. Your 15-day Web trial to the Center includes full access, allowing you to explore all areas of tax and accounting analysis, primary sources, practice tools and more. You can find more information on the Library here.

Charitable Contributions 

Charitable Contributions: Income Tax Aspects (Portfolio 863) 

Charitable Income Trusts (Portfolio 866) 

Charitable Remainder Trusts and Pooled Income Funds (Portfolio 865) 

Estate and Gift Tax Charitable Deductions (Portfolio 839) 

Estate Planning/Business Planning 

Asset Protection Planning (Portfolio 810) 

Community Property: General Considerations (Portfolio 802) 

Compensating Employees with Insurance (Portfolio 828) 

Conflicts, Confidentiality, and Other Ethical Considerations in Estate Planning (Portfolio 801)  

Durable Powers of Attorney (Portfolio 859) 

Estate and Gift Tax Issues for Employee Benefit Plans (Portfolio 814) 

Estate Planning (Portfolio 800) 

Estate Planning for Authors and Artists (Portfolio 815) 

Estate Planning for Owners of Closely Held Business Interests (Portfolio 809) 

Estate Planning for the Corporate Executive (Portfolio 808) 

Estate Planning for the Unmarried Adult (Portfolio 813)  

Estate Tax Marital Deduction (Portfolio 843) 

Family Limited Partnerships and Limited Liability Companies (Portfolio 812) 

The Family-Owned Business Deduction — Section 2057 (Portfolio 829) 

Fiduciary Liability of Trustees and Personal Representatives (Portfolio 853) 

Generation-Skipping Transfer Tax (Portfolio 850) 

Immigration and Expatriation Law for the Estate Planner (Portfolio 806) 

Life Insurance (Portfolio 826) 

Life Insurance — A Practical Guide for Evaluating Policies (Portfolio 827) 

Marital Agreements (Portfolio 849) 

The Migrant Client: Tax, Community Property, and Other Considerations (Portfolio 803) 

Partial Interests — GRATs, GRUTs, QPRTs Section 2702 (Portfolio 836) 

Partnership Distributions; Death or Retirement of a Partner (Portfolio 811) 

Planning for Disability (Portfolio 816) 

Private Annuities and Self-Canceling Installment Notes (Portfolio 805) 

Testamentary Capacity and Validity of Wills (Portfolio 824) 

Transfers of Interests Family Entities Under Chapter 14: Sections 2701, 2703 and 2704 (Portfolio 835) 

Transfers to Noncitizen Spouses (Portfolio 842) 

Estate Tax 

Administrative Powers (Portfolio 820) 

Bilateral Transfer Tax Treaties (Portfolio 851) 

Estate Tax Credits and Computations (Portfolio 844) 

Estate Tax Deductions — Sections 2053 and 2054 (Portfolio 840) 

Estate Tax Payments and Liabilities (Portfolio 832) 

Estate, Gift, and Generation-Skipping Tax Returns and Audits (Portfolio 822) 

Federal Tax Issues of Employee Plan and Commercial Annuities (Portfolio 821) 

Gross Estate — Section 2033 (Portfolio 817) 

Incomplete Lifetime Transfers: Retained Beneficial Interests Under Sections 2036a)1) and 2037 (Portfolio 52) 

Incomplete Lifetime Transfers: Retained Powers Under Sections 2036a)2) and 2038 (Portfolio 50) 

Non-Citizens — Estate, Gift and Generation-Skipping Taxation (Portfolio 837) 

Powers of Appointment — Estate, Gift, and Income Tax Considerations (Portfolio 825) 

Taxation of Jointly Owned Property (Portfolio 823) 

Gifts 

Gifts (Portfolio 845) 

Gifts to Minors (Portfolio 846) 

Partial Interests — GRATs, GRUTs, QPRTs Section 2702 (Portfolio 836) 

Section 2035 Transfers (Portfolio 818) 

Income Tax 

Charitable Contributions: Income Tax Aspects (Portfolio 863) 

Grantor Trusts: Sections 671-679 (Portfolio 858) 

Income Respect of a Decedent (Portfolio 862) 

Income Taxation of Trusts and Estates (Portfolio 852) 

Exempt Organizations/Private Foundations 

Debt-Financed Income Section 514 (Portfolio 465) 

Exempt Organizations — Declaratory Judgments (Portfolio 885) 

Fiduciary Duties of Nonprofit Directors and Officers (Portfolio 488) 

Intermediate Sanctions (Portfolio 884) 

Joint Ventures Involving Tax-Exempt Organizations (Portfolio 478) 

Nonprofit Healthcare Organizations: Federal Income Tax Issues (Portfolio 873) 

Private Foundations — Distributions Sec. 4942 (Portfolio 880) 

Private Foundations — Excess Business Holdings (Portfolio 881) 

Private Foundations — Section 4940 and Section 4944 (Portfolio 878) 

Private Foundations — Self-Dealing Section 4941 (Portfolio 879) 

Private Foundations — Taxable Expenditures (Sec. 4945) (Portfolio 474) 

Private Foundations and Public Charities — Definition and Classification (Portfolio 876) 

Private Foundations and Public Charities — Termination —507) and Special Rule (Portfolio 877) 

Real Estate Transactions by Tax-Exempt Entities (Portfolio 480) 

Supporting Organizations (Portfolio 871) 

Tax Issues of Educational Organizations (Portfolio 482) 

Tax Issues of Religious Organizations (Portfolio 484) 

Tax-Exempt Organizations: Organizational and Operational Requirements (Portfolio 869) 

Tax-Exempt Organizations: Reporting, Disclosure and Other Procedural Aspects (Portfolio 452) 

Unrelated Business Income Tax (Portfolio 874) 

Trusts 

Dynasty Trusts (Portfolio 838) 

Estate and Trust Administration — Tax Planning (Portfolio 855) 

Grantor Trusts: Sections 671-679 (Portfolio 858) 

Income Taxation of Trusts and Estates (Portfolio 852) 

Managing Litigation Risks of Fiduciaries (Portfolio 857) 

Personal Life Insurance Trusts (Portfolio 807) 

Revocable Inter Vivos Trusts (Portfolio 860) 

Subchapter J — Throwback Rules (Portfolio 856) 

Trustee Investments (Portfolio 861) 

U.S. Taxation of Foreign Estates, Trusts and Beneficiaries (Portfolio 854) 

Uniform Trust Code (Portfolio 864) 

Valuation 

Section 2032A — Special Use Valuation (Portfolio 833) 

Valuation of Corporate Stock (Portfolio 831) 

Valuation: General and Real Estate (Portfolio 830) 

Post Mortem Planning 

Disclaimers — Federal Estate, Gift and Generation-Skipping Tax Considerations (Portfolio 848) 

Disclaimers — State Law Considerations (Portfolio 847) 

Estate and Trust Administration — Tax Planning (Portfolio 855) 

Estate Planning (Portfolio 800) 

Estate Tax Deductions — Sections 2053 and 2054 (Portfolio 840) 

Estate, Gift, and Generation-Skipping Tax Returns and Audits (Portfolio 822)  

Probate and Administration of Decedents' Estates (Portfolio 804) 

Transfer Tax Payment and Apportionment (Portfolio 834)