Estate plan created by operation of law -- The Will as an instrument in the estate plan -- Income taxation of estates -- The Revocable inter vivos trust as an instrument in the estate plan -- Other types of inter vivos trusts and family annuities -- Non-trust gifts -- Life insurance -- Employee benefits, income in respect of decedents, and social security -- Concurrent interests including community property -- Future interests including the rule against perpetuities and related rules -- Powers of appointment including discretionary trusts -- The Marital deduction -- Charitable dispositions -- Disposal of a business interest or a farm -- Multiple state death taxation -- Multiple state income taxation -- Estate plans which cross state or national borders -- Administrative provisions -- The Selection of the fiduciary

1. Estate planning -- United States
2. Estate planning -- United States -- Cases
3. Financial -- Taxation