101. Malikowski Law Offices Ltd. Reno attorney, offering services for real estate, civil litigation, bankruptcy, personal injury, estate planning, and family law. http://nvlaw.com/

325 West Liberty Street Reno Nevada (NV) 89501 Reno Office Voice Telephone USA Toll-Free Office Voice Telephone (800) 331-9501 Toll Free Fax and Voice Mail Providing efficient, competent services for Nevada and California clients since 1979. Primary practice areas include: REAL ESTATE sales, leases, options, broker and sales matters, construction law, mechanic’s liens, boundary disputes, land use and development, planning and zoning, homeowners' associations, deeds, mortgages, taxes, insurance, defects, warranty claims, landlord-tenant commercial and residential foreclosures, for sale by owner, FSBO, construction defect matters CIVIL LITIGATION collections, trial work, arbitration, mediation, subrogation, insurance disputes, lawsuit defense, employment. intellectual property, fraud, fraudulent transfers and conveyances, class actions, debtor examinations, judgments, appeals, motions, writs BANKRUPTCY (debtor and creditor cases, c onsumer bankruptcy law representation of interested parties in contested matters, stay relief or adversary proceedings in individual filings of Chapter 7, Chapter 12, or Chapter 13; exemptions, lien avoidance, preferences, equitable subordination, business bankruptcy law representation of interested parties in contested matters, automatic stay, financing, workout or adversary proceedings in bankruptcy cases filed on behalf of debtors who are or have been engaged in business prior to an entity filing Chapter 7, Chapter 9, Chapter 11, or Chapter 12)

102. Estate Planning DYNASTY TRUST LINK An estate planning method to leave money to beneficiaries for estate planning FOR THE DISABLED Short commentary on an Escher Trust. http://www.efmoody.com/estate/estateplanning.html

Errold F. Moody Jr FINANCIAL PLANNER EXPERT WITNESS INSTRUCTOR AUTHOR Resume Daily Commentary Contact Us Site Search ... Home Page Estate Planning My major for my Masters in Financial Planning was in Estate Planning primarily because I viewed this as one key area that was not being properly addressed by the public. People spend thousands of hours during their lifetime trying to build an estate, but just a couple hours determining what will be done with it. It is a sad commentary indeed to deal with a surviving spouse- most often the wife- where the man adamantly refused to do any proper planning for his family. As Edward Young noted,"All men think all men mortal, but themselves." It also shows up with small businesses that terminate upon death due to no survivorship planning. AT LEAST DO A WILL TODAY. "Nobody on his deathbed ever said, 'I wish I'd spent more time at the office."' Paul Tsongas Click to Buy it now! Sample Pages The list below includes all articles and specific links in alphabetical order with accompanying description. The listings in the column to the right are separate sections for articles and links.

103. Raymond & Prokop, P.C. Southfield law office, providing services for business, employment and corporate matters, white collar criminal defense, estate planning and family law. http://www.raypro.com

New Employee Options - Is the New Roth 401K Hope, or Hype? Beginning in January, employees will have more 401k options which bring new obstacles, decisions and a subsequent work load for employers. More... Does Grokster Decision Sound the Dealth Knell for Internet File Sharing? This summer's "Grokster Decision" is a clear and concise hammer on file "stealing." More... Attorney David S. Maquera is a featured presenter at the National Business Institute’s October 27 conference exploring the future of the electronic courtroom. More... More... More... SOUTHFIELD OFFICE: GRAND RAPIDS OFFICE: 26300 Northwestern Hwy. 4th Floor PO Box 5058 Southfield, Michigan ph (248) 357-3010 fx (248) 357-2720 em detinfo@raypro.com 200 Ottawa Street Suite 400 Grand Rapids, Michigan ph (616) 776-1773 fx (616) 356-5499 em grinfo@raypro.com

104. Michigan Probate And Estate Planning Section Has Moved The Michigan Probate and estate planning Section Has a New Web Address. Click herehttp//www.icle.org/sections/probate/ to get there. http://www.umich.edu/~icle/sections/probate/pslinks.htm

The Institute of Continuing Legal Education Connecting Lawyers to Answers The Michigan Probate and Estate Planning Section Has a New Web Address Click here: http://www.icle.org/sections/probate/ Be sure to change your bookmarks, favorite places, or links to our new address. If you have any trouble finding a page you previously visited at our old Web address, please send us a message at icle@umich.edu Phone: 313-764-0533 Fax: 313-763-2412 Last modified: February 6, 1997

105. Wills, Trusts, Taxation & Probate Attorney Fresno estate planning firm. http://www.gltlaw.com/

Gerald Lee Tahajian , Attorney at Law Home About Us Contact Info Resources ... Search Welcome Since 1975 we have been committed to providing counsel on the subject of family wealth retention as well as probate, taxation and business law. This site is designed to be a resource for general information. Regardless of whether or not you decide to have our firm represent your interests, we hope you find the enclosed useful and informative. We welcome your feedback. Check out the Topic of the Week posted every Monday! Does something need a fix, a fine tune or an overhaul? The variety of subjects covered here can help point you in the right direction. To further assist you, previous weeks' topics are contained in our Weekly Topic Archives Before continuing, be sure to carefully note and review the following: Gerald Lee Tahajian, Attorney at Law, is licensed to practice law in the state of California. Mr. Tahajian is not licensed to practice law in any other jurisdiction. All information given by Mr. Tahajian through his Internet web pages or through e-mail communication is not privileged or confidential, nor is it legal advice. Please consult your own attorney or tax professional before proceeding with anything mentioned on these pages or in e-mail communication, or hire Mr. Tahajian to advise you and represent your interests as no attorney-client relationship is created by any sending or receipt of electronic mail.

106. Planned Giving Home Thank you for taking the time to explore the benefits of estate planning. Contact our estate planning staff. We are here to help you. http://www.giftlegacy.net/plgive_main.jsp?WebID=GL2004-0109

107. Homepage - Hodes, Ulman, Pessin&Katz, P.A. Maryland law firm, with offices in Virginia and the District of Columbia, serving clients in the areas of estate planning, environmental law, real estate, business, bankruptcy, health care, intellectual property, employment, and litigation. http://www.hupk.com/

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108. Butterall Greene LLC Attorneys At Law Hanover general practice including estate planning, family, construction, employment, and business law. http://www.butterallandgreene-llc.com/

general practice law firm in Mass specializing in wills, trusts,small business,construction,estate and probate,family law Attorneys in Mass Law Firm Attorneys general practice law firm in Mass specializing in wills, trusts,small business,construction,estate and probate,family law general practice law firm in Mass specializing in wills, trusts,small business,construction,estate and probate,family law attorneys in Mass info@butterallandgreene-llc.com Site Designed, Hosted and Maintained by

109. Factsheet: Will Plan - Moneymanager.com.au estate planning was initially used when there were death and estate duties. One of options often considered in estate planning is to include a trust as http://moneymanager.smh.com.au/tools/factsheets/will_plan.html

Estate Planning What is estate planning? Good question! We won't bore you with the 200 word definition. In simple terms - it's a way of ensuring that a person's estate is passed onto their beneficiaries in the most financially efficient and tax effective way possible. Estate planning has two main aims: to try and avoid the likelihood of any next of kin suffering financially; and to minimise the risk of family squabbles about who gets what. Most people who work in this area include tax planning as a part of estate planing. They will also look at how you can get most use and enjoyment of your assets while you are alive, as well as providing for your beneficiaries. Estate planning was initially used when there were death and estate duties. These don't exist anymore, but there are other taxes, such as capital gains tax, that make estate planning just as worthwhile now. An estate plan should: be administratively simple to operate; not be too expensive to maintain; balance life-time enjoyment of assets/income with preserving assets for family after death; and be regularly reviewed.

110. University Of Miami School Of Law: Heckerling Graduate Program in estate planning Contact Us. The Heckerling Institute onestate planning is the nation’s leading conference for estate planning http://www.law.miami.edu/heckerling/

40th Annual Heckerling Institute on Estate Planning Register Now! January 9-13 2006 Celebrating 40 Years of Excellence in Continuing Estate Planning Education 2006 Brochure (PDF) 2006 Registration Form (PDF) Accommodations Travel Information ... Contact Us The Heckerling Institute on Estate Planning is the nation’s leading conference for estate planning professionals. The program is designed for sophisticated attorneys, trust officers, accountants, insurance advisors, and wealth management professionals who are familiar with the principles of estate planning. The Institute offers something of interest to every member of the estate planning team. Please Select Your Destination: Continuing Legal Education Online Calendars Publications Law Library Homepage General Library Information Internet Resources Library Online Catalog Library Services Research Guides Subscription Databases Everglades Litigation Collection Admissions Homepage Admission Recruiting Events International Students Joint Degree Programs Juris Doctor Program LL.M. Programs

111. Pollock Planning Associates, Inc. - Financial Planning In New Jersey - Investmen Providing investment, tax planning, retirement planning, and estate planning services. http://www.pollockplanning.com/

112. Wells Fargo Private Client Services - Trust And Estate Services For more than a century, we have successfully assisted clients with identifyingestate planning needs, administering trusts, and settling estates of http://www.wellsfargo.com/investing/pcs/trust_estate/index.jhtml

Sign On Customer Service Locations Apply ... Private Banking Trust and Estate Services Prepare for Your Consultation Related Information Education Investing Basics Retirement Basics Tools Systematic Savings Can Pay Put Your Money to Work IRA: Are You Eligible? IRA: Traditional or Roth? ... Printer-friendly Trust and Estate Services Trust and Estate Services clients generally have a net worth of $1 million (not including primary residence). If these parameters do not apply to you, Wells Fargo has a full spectrum of accounts and services to meet your needs. View all Investment Products No matter what stage you are in building, managing and transitioning your wealth and personal legacy, Wells Fargo Private Client Services can help. For more than a century, we have successfully assisted clients with identifying estate planning needs, administering trusts, and settling estates of individuals and families — earning the distinction of being one of the nation’s largest and most experienced corporate trustees for individuals. Trusts Choose from a wide array of trust services to help you design a comprehensive plan for your trust and estate needs.

113. Private Wealth Advisors, Private Wealth Advisors, Inc. A wealth management firm specializing in retirement planning, estate planning, portfolio management, and IRA accounts based in Pennsylvania. http://www.billfew.com

The website for Private Wealth Advisors, Inc. has moved. You are about to be redirected to www.pwausa.com Please make a note of this change. Pittsburgh 412.931.2700 Greensburg 724.830.8800 website design and development by elliance

114. ProfessorBeyer.com -- Estate Planning For Animals estate planning provides a method to provide for those whom we want to comfort For a detailed treatment of estate planning to provide for pet animals, http://www.professorbeyer.com/Articles/Animals.htm

Home Up State Pet Trust Statutes Sample Provisions ... Additional Information [updated on July 14, 2005 Estate Planning for Non-Human Family Members by GERRY W. BEYER Governor Preston E. Smith Regents Professor of Law Texas Tech University School of Law Lubbock, Texas Pet animals play an extremely significant role in the lives of many individuals. People own pets for a variety of reasons – they love animals, they enjoy engaging in physical activity with the animal such as playing ball or going for walks, and they enjoy the giving and receiving of attention and unconditional love. Research indicates that pet ownership positively impacts the owner’s life by lowering blood pressure, reducing stress and depression, lowering the risk of heart disease, shortening the recovery time after a hospitalization, and improving concentration and mental attitude. See A Dog’s Life (or Cat’s) Could Benefit Your Own , San Antonio Express-News, May 18, 1998, at 1B (explaining how some insurance companies lower life insurance rates for older owners of pets). Sixty-three percent of households in the United States have at least one pet. Steve Dale

115. Personal Finance - Ric Edelman Investing or estate planning Which Comes First? A lot of people don’t worryabout estate planning because they figure they don’t have enough money to http://www.ricedelman.com/planning/estate/default.asp

Articles on: Financial Basics Insurance? Single - On Your Own Kids and Cash ... The Personal Side of Estate Planning "Never assume goodwill exists between your children. Never assume that if you leave everything to Bob, he’s going to protect your daughter Mary or your other son Jimmy..." Don't Leave It All to Your Spouse This simple strategy could lead to unexpected problems for the simple reason that life isn’t always so simple. Are You Planning to Manage Your Assets from Your Grave? Think through your estate plans before answering this question. Why Parents Procrastinate in Writing Their Will ... and Nine Questions to Help You Overcome It The most common excuse parents give for putting off writing a will is trying to decide who will raise the children. Don't Make Your Heirs Wait a Year to Receive Their Inheritance Investing or Estate Planning ... Which Comes First? A lot of people don’t worry about estate planning because they figure they don’t have enough money to worry about it. After all, you can leave up to $1,000,000 to your heirs without incurring any estate tax. So, if you’re worth less than that, why worry about estate planning.

116. Wills, Estate Planning And Power Of Attorney Wills, power of attorney and estate planning information brought to you by GENERATIONS. http://www.generations.on.ca/estate.htm

Jeanne Best of Best Associates Paralegal Services writes a series of articles on wills, estate planning and power of attorney. Jeanne has written a book entitled Willing and Able: A Practical Guide to Powers of Attorney in Ontario . Please visit her web site at Willing and Able . Follow along below as she gives some helpful hints for planning your estate. If there is a question that is not answered in these articles, please contact Jeanne by email Click on the article title: A Plan for Today - A Plan for Tomorrow Powers of Attorney Continuing Power of Attorney for Property The Power of an Attorney for Property ... Banks and Powers of Attorney A list of various books on wills and estate planning and Privacy Policy Revised: July 07, 2005

117. Nelson & Levine - Estate Planning And Asset Protection Attorneys, Miami, Florida Offers estate and tax planning, asset protection, wills and trusts, probate administration, family partnerships, special needs trusts and corporation law. Located in North Miami Beach. http://www.estatetaxlawyers.com/

Barry A. Nelson , previously partner in charge of the Miami Tax Department of a 200+ Lawyer National Firm, established the firm on January 1, 1996. Marcia E. Levine , with over 21 years of experience and practice, became a shareholder of the firm in 2000. Barry Nelson, Marcia Levine and their associates and Co-Counsel provide a team approach toward tax and estate planning. Barry Nelson recognized in DOES CALLAVA V. FEINBERG MEAN THAT HOMESTEAD CAN BE HELD IN A REVOCABLE TRUST? The hiring of a lawyer or law firm is an important decision that should not be based solely upon this communication or the information provided herein. Before you decide whether to retain a lawyer or law firm, and before you decide which lawyer or law firm to retain, call us and ask us to send you free written information about our qualification and experience. WEB SITE AGREEMENT Top of Page You must have Adobe Acrobat Reader to view some files in this site.

118. CCH Financial Planning Toolkit | Estate Planning Taking stock of what you have and what you want out of the estate planning processis discussed. http://www.finance.cch.com/text/c50s00d010.asp

Wednesday, September 21, 2005 Estate Planning Previous Home Next Table of Contents The information you need to manage your personal finances. Financial Calculators Calculators to help you assess your financial position and better manage your money. Planning Tools Forms and tools to help you organize and manage your personal finances. Feedback Tell us how we can make this site more useful. CCH Toolkit World Wide Web Estate Planning Inventory Estate planning is a fancy term for trying to soften the impact of your death on those you leave behind. When considering the meaning of the term, most people probably think of things like wills and the need to distribute a deceased person's assets. Certainly, a big part of estate planning deals with clearly establishing who gets what after you are gone and making sure that your wishes are carried out in your absence. However, estate planning deals with a whole lot more, as you will learn if you read on. Looking beyond the actual material possessions you leave behind, an important part of estate planning is preserving those possessions from unintended recipients. Whether it is that greedy aunt you've always hated, the IRS, or the exotic dancer you met in Texas shortly before your death, you can be sure that anyone who can lay claim to your assets will attempt to do so after you are gone. Careful estate planning can eliminate most of the feeding frenzy that often occurs after a person dies. Presumably, if you are trying to protect your estate from unintended recipients, you must have somebody in mind to leave your worldly goods to. Coincidentally, another big part of estate planning is providing for those you leave behind. Although financial matters and asset transfers continue to play a major role here as well, there is so much more for you to consider. Estate planning involves providing for the well being and continued care for those you leave behind. Whether you are concerned about leaving a handicapped dependent, a minor child, or a cherished pet, estate planning involves creating solutions that help protect those who must carry on without you.

119. Estate Planning Links estate planning Links. estate planning Tools Recommended Publications Federal Estate Tax Exemption Equivalents 20012010 Maximum Federal Estate Tax http://www.ssu.missouri.edu/faculty/SMatthews/estateplanning.htm

Estate Planning Links Estate Planning Tools: Recommended Publications Federal Estate Tax Exemption Equivalents: 2001-2010 Maximum Federal Estate Tax Rates To Decline 2001-2010 Stepped-Up Basis for Heirs: Changes in 2010 ... Estate Planning (Iowa State ExtensionNeil Harl) Estate Planning (Purdue/Indiana) Forest Stewardship: Estate Planning Money Mechanics: Estate Planning Federal Estate and Gift Taxes Determining Property Tax Basis ... Ag Tax Tidbits

120. J. Paul Kahle, Attorney At Law - Bradford, PA - General Law Practice With Concen Bradford attorney, offering representation for real estate, family law, estate planning, injury matters. http://www.kahlelaw.com/

Jay Paul Kahle and Associates is a General Practice law firm which concentrates in several specific areas. Where do you want to go? Home Page Common Legal Problems Choosing a Lawyer Buying and Selling Real Estate Marriage, Separation, and Divorce Wills, Trusts, and Estates Accidents and Compensation Contacting Us About The Firm Other Legal Links Other Real Estate Links S ome areas of the Law are not as complex as others and many law firms consider that practice in these areas must be included in every law offices general practice. For an overview of legal problems commonly faced by all of us please click here Buying and selling a home or other real estate Real estate closing costs made simple Marriage, separation, and divorce ... Accidents and just compensation If you have problems which fall outside these areas, contact us to ask if we can properly represent you. If it's a general area of law and we can represent you, we'll tell you. If we feel your problem needs the services of a firm with a different concentration, we'll help you find someone else who can best serve your legal needs. Please read "The Why, When and Who of choosing a Lawyer."

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