• Why Estate Planning is Still Important Despite the New Federal Estate Tax Law. [currently under revision]

• Why Have A Will? - A brief list of reasons why every Pennsylvania resident should have a will.

• What Happens If You Die Without A Will In Pennsylvania? - A different perspective on the dangers to a Pennsylvania resident from the failure to have a will.

• Reasons to Update Wills and Estate Plan - Checklist of Reasons for Pennsylvania Residents to Update Your Will and Estate Plan.  [link temporarily disabled]

• Types of Typical Wills - A brief explanation of different types of wills.

• Why Have A Power Of Attorney? - An explanation of the problems that can arise from incapacity and a list of reasons why a Pennsylvania resident should have a Power of Attorney.

• Pennsylvania Living Wills and the Pennsylvania Living Will Form - A brief explanation of Pennsylvania law, definitions of important terms and a sample form of Living Will for use in Pennsylvania.

• Voluntary Death Taxes - A brief explanation of the "voluntary" nature of Pennsylvania Inheritance Tax and Federal Estate Tax.

• Credit Shelter Trust - Bypass Trust - What is a Credit Shelter Trust or Bypass Trust? Why is it used? How does it fit in the typical plan to save Federal Estate Tax? Also contains a table illustrating tax savings from the use of this type trust.   [Currently under revision]

• Gifts - How they are taxed - How they can save taxes for you - Why they may not be a good idea for you.

• Irrevocable Life Insurance Trust - What are they? Why use them? How can they save taxes?

• Conservation Easements And The Preservation of Open Space - A brief explanation of a legal technique that permits landowners to preserve open space and at the same time receive Federal Income Tax and Federal Estate Tax benefits.

• Estate Planning and Estate Administration Issues For A Non Pennsylvania Resident Who Owns Pennsylvania Real Estate

• Section 529 Plans - Saving for college - how these plans fit in an estate plan and can save taxes (Revised February 2004).  [currently under revision]

Notice Pursuant to Final Regulations Under Circular 230, effective June 20, 2005
The opinions contained in any communication on the web site are not intended or written to be used, and cannot be used, by any taxpayer for the purpose of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code.