This Nutshell presents an introduction to basic concepts and techniques of estate planning. Subjects covered include transfers of property at death by will or intestacy; inter vivos gifts; survivor interests; revocable and irrevocable trusts; community property; life insurance; retirement, disability and death benefits; charitable trusts; future interests; fiduciary administration; and federal estate and gift taxes.


Imprint: West Academic Publishing
Series: Nutshells
Publication Date: 07/23/2026
Related Subject(s): Trusts And Estates

Robert J. Lynn

Grayson M.P. McCouch, University of Florida College of Law

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A major development in this 8th Edition is the 2025 tax legislation, which raised the estate and gift tax exemption to $15 million. In addition, the Nutshell has been updated to reflect recent developments in Treasury regulations and case law (for example, the discussion of retirement accounts reflects changes under the 2019 SECURE Act and final regulations promulgated in 2025).

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