Full References & Resources – Estate Planning Solutions

1
Internal Revenue Service. (2024). Publication 559: Survivors, Executors and Administrators. U.S. Department of the Treasury.
Retrieved from:
https://www.irs.gov/publications/p559
2
Internal Revenue Service. (2024). Publication 525: Taxable and Nontaxable Income. U.S. Department of the Treasury.
Retrieved from:
https://www.irs.gov/publications/p525
3
Social Security Administration. (n.d.). Program Operations Manual System (POMS).
Retrieved from:
https://secure.ssa.gov/poms.nsf
4
S. Congress. (1993). Omnibus Budget Reconciliation Act of 1993, Pub. L. No. 103–66, 107 Stat. 312.
Retrieved from:
5
S. Congress. (2014). Achieving a Better Life Experience (ABLE) Act of 2014, Pub. L. No. 113–295, 128 Stat. 4010.
Retrieved from:
6
S. Congress. (2019). Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019, Pub. L. No. 116–94, 133 Stat. 2534.
Retrieved from:
7
S. Congress. (2022). SECURE 2.0 Act of 2022, Division T of the Consolidolidated Appropriations Act, 2023, Pub. L. No. 117–328.
Retrieved from:
8
Centers for Medicare & Medicaid Services. (2023). Medicaid and CHIP Payment and Access Commission (MACPAC) Reports.
Retrieved from:
https://www.macpac.gov/
9
National Academy of Elder Law Attorneys (NAELA). (n.d.). Special Needs Planning Resources.
Retrieved from:
https://www.naela.org/
10
Uniform Law Commission. (2021). Uniform Guardianship, Conservatorship, and Other Protective Arrangements Act.
Retrieved from:
https://www.uniformlaws.org/
11
26 U.S.C. §§ 401, 408, 671–679, 1396p (2024).
Retrieved from:
12
Welf. & Inst. Code §§ 14000–14089.4, 15600–15675 (n.d.).
Retrieved from:
13
Funding a Revocable Trust: VII. If Omitted Asset Is Discovered After Initial Funding of the Trust. (2023). Continuing Education of the Bar.
Retrieved from:
https://research.ceb.com/secondary-sources/area/trusts-and-estates/15frtx0000/i4s48
14
Kramer, B. L., & Nakahara, L. K. Y. (2023). Estate and Gift Taxes (Chap. 10). In California Estate Planning. CEB.
Retrieved from:
https://research.ceb.com/secondary-sources/area/trusts-and-estates/15epxx0000/a410.4A
15
Marois, K. (2023). Generation-Skipping Transfer Tax (Chap. 11). In California Estate Planning. CEB.
Retrieved from:
https://research.ceb.com/secondary-sources/area/trusts-and-estates/15epxx0000/a411.6
16
Núñez, M. E., & Riederer von Paar, M. (2023). Basic International and Noncitizen Transactions (Chap. 16). In California Estate Planning. CEB.
Retrieved from:
https://research.ceb.com/secondary-sources/area/trusts-and-estates/15epxx0000/a416.22
17
Funding a Revocable Trust: Steps 32–46 – Use Usual Procedures to Transfer Assets. (2023). CEB.
Retrieved from:
https://research.ceb.com/secondary-sources/area/trusts-and-estates/15frtx0000/i4s32
18
Funding a Revocable Trust: Step 48 – If Settlor Lacks Capacity but Has Durable Power of Attorney. (2023). CEB.
Retrieved from:
https://research.ceb.com/secondary-sources/area/trusts-and-estates/15frtx0000/i4s48
19
Continuing Education of the Bar. (2022). California elder law litigation: An advocate’s guide.
Retrieved from:
https://research.ceb.com/secondary-sources/area/trusts-and-estates/15ella0000
20
California Elder Law Resources, Benefits, and Planning: An Advocate’s Guide. (2024). CEB.
Retrieved from:
https://research.ceb.com/secondary-sources/area/trusts-and-estates/15elrb0000
21
Durston, L. S. (2024). Estate Planning for Persons With Disabilities. In Special Needs Trusts: Planning, Drafting, and Administration (Chap. 5). CEB.
Retrieved from:
22
Harshman, S. A., & Schaller, G. A. (2024). Special Needs Trusts: Planning, Drafting, and Administration. CEB.
Retrieved from:
https://research.ceb.com
23
Miller, J. (2025). Fiduciary Tax Planning for SNTs: Best Practices for Legal, Trustee, and Financial Professionals. Evercore Wealth Management.
Retrieved from:
24
Urbatsch, K. (2025). Establishing and Administering OBRA 93 Trusts. The Urbatsch Law Firm P.C.
Retrieved from:
25
Urbatsch Law Firm P.C. (2025). Trustee Letter on OBRA 93 Administration [Unpublished letter].
Retrieved from:
26
Intestate succession laws by state. (findlaw.com).
Retrieved from:
https://www.findlaw.com/estate/planning-an-estate/intestate-succession-laws-by-state.html
27
10 estate planning myths you shouldn’t believe. (2023).
Retrieved from:
https://www.forbes.com/sites/financialfinesse/2023/10/02/10-estate-planning-myths-you-shouldnt-believe/
28
What is an executor? Duties and role in estate planning. (Investopedia).
Retrieved from:
https://www.investopedia.com/terms/e/executor.asp
29
The emotional benefits of estate planning. (knowyourdosh.com).
Retrieved from:
https://www.knowyourdosh.com/blog/the-emotional-benefits-of-estate-planning
30
What are the four major components of a will. (traviswalkerlaw.com).
Retrieved from:
https://www.traviswalkerlaw.com/blog/four-components-for-a-will/
31
Revocable trust vs. irrevocable trust: What’s the difference? (Investopedia).
Retrieved from:
https://www.investopedia.com/ask/answers/071615/what-difference-between-revocable-trust-and-living-trust.asp
32
Power of attorney (POA): Meaning, types, and how. (Investopedia).
Retrieved from:
https://www.investopedia.com/terms/p/powerofattorney.asp
33
Living wills and advance directives for medical decisions. (Mayo Clinic).
Retrieved from:
https://www.mayoclinic.org/healthy-lifestyle/consumer-health/in-depth/living-wills/art-20046303
34
The probate process. (American Bar Association).
Retrieved from:
https://www.americanbar.org/groups/real_property_trust_estate/resources/estate-planning/probate-process/
35
Probate – state laws. (law.cornell.edu).
Retrieved from:
https://www.law.cornell.edu/wex/table_probate
36
Ways to avoid probate. (nolo.com).
Retrieved from:
https://www.nolo.com/legal-encyclopedia/ways-avoid-probate
37
Checklist for executors of a will. (nolo.com).
Retrieved from:
https://www.nolo.com/legal-encyclopedia/executor-estate-checklist-29458.html
38
Digital asset management in life and death. (ACTEC).
Retrieved from:
https://www.actec.org/resource-center/video/digital-asset-management-in-life-and-death/
39
The 10 best digital asset management software. (zapier.com).
Retrieved from:
https://zapier.com/blog/dam-software/
40
Appoint a digital executor in your estate plan. (rocketlawyer.com).
Retrieved from:
https://www.rocketlawyer.com/family-and-personal/estate-planning/make-a-will/legal-guide/appoint-digital-executor-estate-plan
41
Fiduciary access to digital assets act, revised. (uniformlaws.org).
Retrieved from:
https://www.uniformlaws.org/committees/community-home?CommunityKey=f7237fc4-74c2-4728-81c6-b39a91ecdf22
42
Explaining the federal estate tax exemption 2023–24. (doaneanddoane.com).
Retrieved from:
https://www.doaneanddoane.com/estate-tax-exemption
43
Tax advantages of different types of trusts. (wealthenhancement.com).
Retrieved from:
https://www.wealthenhancement.com/s/blog/tax-advantages-of-different-types-of-trusts-MCURVFHMCUWVEPLN4ZKWLL55XU2Q
44
6 effective gifting strategies to minimize your estate taxes. (forbes.com).
Retrieved from:
https://www.forbes.com/sites/truetamplin/2023/11/25/6-effective-gifting-strategies-to-minimize-your-estate-taxes/
45
Business succession planning: 5 strategies to secure your legacy and minimize taxes. (botwinick.com).
Retrieved from:
https://botwinick.com/business-succession-planning-5-strategies-to-secure-your-legacy-and-minimize-taxes/
46
Naming a guardian for your children. (theoestateplanning.com).
Retrieved from:
https://theoestateplanning.com/name-a-guardian/
47
Special needs trust vs. ABLE account. (Investopedia).
Retrieved from:
https://www.investopedia.com/special-needs-trust-vs-able-account-5217834
48
Guardianship – Texas Health and Human Services.
Retrieved from:
https://www.hhs.texas.gov/regulations/legal-information/guardianship
49
Guardianship – Alaska Court System.
Retrieved from:
https://courts.alaska.gov/shc/guardian-conservator/guardianship.htm
50
2024 survey shows long-term care costs continue to rise. (laboelaw.com).
Retrieved from:
https://www.laboelaw.com/2024-survey-shows-long-term-care-costs-continue-to-rise/
51
How do I know if I qualify for Medicaid? (ncoa.org).
Retrieved from:
https://www.ncoa.org/article/how-do-i-know-if-i-qualify-for-medicaid-a-guide-for-older-adults/
52
Long-term care insurance pros and cons. (smartasset.com).
Retrieved from:
https://smartasset.com/retirement/long-term-care-insurance-pros-and-cons
53
Cognitive decline | estate planning strategies. (legacyassuranceplan.com).
Retrieved from:
https://legacyassuranceplan.com/articles/why-plan/cognitive-decline-estate-planning-safeguard-future
54
The power and importance of succession planning. (HBS).
Retrieved from:
https://www.exed.hbs.edu/documents/power-importance-succession-planning.pdf
55
Buy-sell agreement definition, types, key considerations. (Investopedia).
Retrieved from:
https://www.investopedia.com/terms/b/buy-and-sell-agreement.asp
56
Solving the succession problem in family companies. (egonzehnder.com).
Retrieved from:
https://www.egonzehnder.com/industries/family-business-advisory/insights/poor-succession-planning-is-a-major-cause-of-problems-in-family-companies
57
How to include your business in your estate plan. (riluslaw.com).
Retrieved from:
https://www.riluslaw.com/blog/business-interests-must-be-included-in-your-estate-plan
58
Why updating your estate plan may be important after life changes. (epwealth.com).
Retrieved from:
https://www.epwealth.com/blog/updating-estate-plan-life-changes
59
The importance of emergency preparedness in estate planning. (gklawgroup.com).
Retrieved from:
https://gklawgroup.com/emergency-preparedness-in-estate-planning
60
The importance of digital assets in modern estate planning. (snyderlawpc.com).
Retrieved from:
https://www.snyderlawpc.com/the-importance-of-digital-assets-in-modern-estate-planning/
61
Strategies for estate planning in times of crisis. (texastrustadministration.com).
Retrieved from:
https://texastrustadministration.com/strategies-for-estate-planning-in-times-of-crisis/
62
How to talk with your family about estate planning. (ACTEC).
Retrieved from:
https://www.actec.org/resource-center/video/how-to-talk-with-your-family-about-estate-planning/
63
Estate planning essentials: Mastering the letter of intent. (margerielaw.com).
Retrieved from:
https://www.margerielaw.com/what-to-include-in-letter-of-intent/
64
Integrating philanthropy in estate planning. (pfbt.com).
Retrieved from:
https://www.pfbt.com/integrating-philanthropy-in-estate-planning
65
American Bar Association. (2023). Model Rules of Professional Conduct.
Retrieved from:
https://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_conduct/
66
American College of Trust and Estate Counsel. (n.d.). ACTEC Commentaries.
Retrieved from:
https://www.actec.org
67
Internal Revenue Service. (2024). Instructions for Form 706.
Retrieved from:
https://www.irs.gov/forms-pubs/about-form-706
68
National Conference of Commissioners on Uniform State Laws. (2010). Uniform Probate Code.
Retrieved from:
https://www.uniformlaws.org/committees/community-home?CommunityKey=9967c3c6-00a4-4934-b5af-317e72b5e72a
69
American Law Institute. (2007). Restatement (Third) of Trusts.
Retrieved from:
70
American Law Institute. (2003). Restatement (Third) of Property: Wills and Other Donative Transfers.
Retrieved from:
71
National Elder Law Foundation. (n.d.). Elder Law Resources.
Retrieved from:
https://www.nelf.org
72
Continuing Education of the Bar (CEB). (2024). California Trust Administration.
Retrieved from:
73
Continuing Education of the Bar (CEB). (2024). California Decedent Estate Practice.
Retrieved from:
74
Continuing Education of the Bar (CEB). (2024). CA Probate Workflow Manual.
Retrieved from:
75
Continuing Education of the Bar (CEB). (2024). Handling Postmortem Trust Administration: A Checklist.
Retrieved from:
76
Judicial Council of California. (2024). Transferring property without probate.
Retrieved from:
https://www.courts.ca.gov/documents/deathwithoutprobate.pdf

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