Provides an overview of estate planning, offering the widest discussion on planning principles and tools from the simple to the sophisticated. Features a well-annotated collection of forms that will appeal to many experienced estate planners. This Guide:Addresses the rules involved in estate planning and structures to achieve desired tax effects; Discusses gifts, generation-skipping transfer tax rules and charitable planning; Contains a set of estate planning forms, including a living trust, an irrevocable life insurance trust, annual exclusion trusts, a pour-over will, QPRT and more.