[Back to Helpful Links] Please consult your Dent K. Burk Associates, P.C. advisor before acting on any of the information on this page. Click here for contact information. YOU SHOULD CONSULT AN ATTORNEY BEFORE PREPARING OR REVISING ANY LEGAL DOCUMENT AND TO GUIDE YOU THROUGH THE PROBATE PROCESS. THE EDUCATIONAL INFORMATION PRESENTED BELOW IS NOT A SUBSTITUTE FOR PROFESSIONAL LEGAL ADVICE. Tennessee Bar Association Virginia Bar Association

Quick Reference Tables

Federal Unified Credit for Estate and Gift Taxes CCH State Estate Tax Summaries (Scroll to bottom, click on map)

Resources for meeting immediate needs after a loss

What to do when someone dies - Denver Bar Association page Social Security - What To Do When A Beneficiary Dies What To Do When a Savings Bond Owner Has Died Veterans Administration Life Insurance - Filing a Death Claim Veterans Benefits - Free Burial Markers, Flags, Honors National World War II Memorial registry Search for lost or missing life insurance policies - MIB Group, Inc. List of gifts, checklist for thank you notes - MS Excel template Thank you letter template for MS Word Thank you card template for Avery 3266 card stock - MS Word template The Grief and Loss Journey - AARP

General information for executors and survivors

IRS Pub. 559 Survivors, Executors and Administrators IRS Pub. 950 Introduction to Estate and Gift Tax On-Line application for Federal tax identification number Form SS-4 Washington County, TN Probate Clerk Washington County, VA Circuit Court [Probate] Clerk For more information about the probate process, see the state information below for Tennessee and Virginia.

General information resources for estate planning

Estate Planning Toolkit - ArmyJAG My Peace of Mind Plan - ArmyJAG Estate Planning Questionaire- ArmyJAG Planning Your Estate- Federal Citizen Information Center Making a Will- Federal Citizen Information Center Establishing a Trust Fund- Federal Citizen Information Center Funerals: A Consumers Guide from the Federal Trade Commission Income Taxation of Trusts and Decedents Estates - IRS page Your Insured Deposit (Forms of ownership) - FDIC Transfer on death (TOD) securities registration - SEC page Estate Planning Page - American Bar Association ABA Facts about Law and the Elderly AARP Estate Planning Articles Tn Bar Assoc. Legal Handbook for Tennessee Seniors Medicaid Planning - BurkCPA.com Providing for Your Pet's Future - Humane Society of the U.S.

Resources to estimate the value of your estate

Valuation Resources - burkcpa.com page Estate Planning Tool - burkcpa.com page

How to get copies of death, birth and marriage records

Tennessee Vital Records - TN Dept. of Health Virginia Vital Records - Va. Dept. of Health Vital Records All States Directory - NCHS

Federal - Estate, Gift and Trust - Tax Law Resources

JCX-108-07 History, Present Law, And Analysis Of The Federal Wealth Transfer Tax System, November 13, 2007 IRS Estate and Gift Tax Law Changes IRS Estate and Gift Tax Forms and Publications Index IRS Estate and Gift Tax home page IRS Form 56 - Notice Concerning Fiduciary Relationship Topical Index [with links] for Pub. 559 - IRS page Topical Index [with links] for Form 706 Estate Return - IRS page Topical Index [with links] for Form 1041 Fiduciary Return - IRS page IRS Form 5227 Split Interest Trust Information [Annual] Return IRS Form 5227 Instructions Table of Contents - PartI [with links] for Form 709 Gift Tax Return - IRS page Table of Contents - PartII [with links] for Form 709 Gift Tax Return - IRS page Private Foundations - See page 26 et seq of Pub. 557 Law - US Code Title 26 Subtitle B - Estate and Gift Taxes Regs - US Code of Regulations Title 26 Volume 13, Parts 20-26 - Estate and Gift Taxes New definitions of trust income - Treasury Decision 9012 - Jan 2, 2004 IRS May Disclose Intestate Decedent's Return to Heirs(Rev. Rul. 2004-68)[pg 118 in IRB 2004-31] Below Market Rate Loans Applicable Federal Rates Examination Process - Estate and Gift Tax - IR Manual Examination Process - Campus Procedures For Estate Tax - IR Manual Cornell University LII - Estate Planning page CCH - History of the Estate Tax

Tools for Advanced Estate Planning

Trust Glossary - fiduciarytrust.com Bypass or Credit Shelter Trusts - CCH Financial Planning Toolkit Marital Deduction or QTIP Trusts - CCH Financial Planning Toolkit Irrevocable Living Children's Trusts - CCH Financial Planning Toolkit Irrevocable Life Insurance Trusts - CCH Financial Planning Toolkit Legal Research for Estate Plannings - Jason E. Havens, LL.M., J.D. Sample Declaration of Trust for a Qualified Personal Residence Trust (QPRT)- Rev. Proc. 2003-42 Q&A on Life Estates - California Society of CPAs New Rules for Revocable Living Trust Accounts Jan. 14, 2004 - FDIC The Family LLC - CCH Business Owners Toolkit article Using a General Power of Appointment to Capture a Spouse's Estate Tax Exemption - BNA Family Limited Partnerships [pitfalls]- T.C. Memo 2003-145, Strangi v. Commissioner SCIN - Self Canceling Installment Note - T.C. Memo 2001-128, Contanza v. Commissioner [Reversed] Feb 19, 2003- 6th Circuit reverses TC in Contanza v. Commissioner Installment Sales - IRS Pub.537 PLR -119078-00 Extension of time to sever a trust, determine inclusion ratios for GSTT purposes IRS Pub. 939 General Rule for Pension and Annuities [Annuity Tables] Section 7520 Interest Rates - IRS page IRS Pub. 1457 Actuarial Tables Alpha Volume - Remainder, Annuity and Income Factors IRS Pub. 1458 Actuarial Tables Beta Volume - Unitrust Remainder Factors IRS Pub. 1459 Actuarial Tables Gimel Volume - Depreciation Adjustment Factors Business Succession Planning page on BurkCPA.com Aug. 2004 Multi-Discipline Report on Reform of Federal Wealth Transfer Taxes - ABAnet Aug. 2004 Multi-Discipline Summary Report - ABAnet

Planning for Special Needs or Industry Specific Assets

Planning for Your Special Needs Child - Federal Citizen Information Center Estate Planning for Forest Landowners - USDA [CAUTION: dated 1993, not current] Medicaid Look Back Rules - cms.hhs.gov

Federal Estate, Gift & Trust Tax Return Forms

On-Line application for Federal tax identification number Form SS-4 IRS Form 706 United States Estate Tax Return IRS Form 706 Instructions IRS Form 8855 Election to Treat a Qualified Revocable Trust as Part of an Estate IRS Form 709 - United States Gift Tax Return IRS Form 709 Instructions IRS Form 1041 U.S. Income Tax Return for Estates and Trusts IRS Form 1041 Instructions IRS Form 1041 (Schedule K-1)

Lists of States with (and without) transfer taxes

Death Taxes - National Conference of State Legistlatures

TN - Inheritance & Gift Tax, Probate and Trust resources

Shelby County, Tennessee Probate Clerk's website TN Commission on Aging Forms & Publications TN Dept of Revenue Inheritance Tax Outline TN Dept of Revenue Gift Tax Outline TN - Trust for the care of an animal TN Dept of Revenue Inheritance and Gift Tax FAQ TN Dept of Revenue Inheritance and Gift Tax Forms Application for Tennessee Inheritance Tax Waiver Personal Representative Information - Davidson County Tennessee Probate Clerk TN Probate Forms- Sullivan County -see - see Rule 21 TN Probate Information - Washington County TN Probate Forms- 7th Circuit Court Davidson County TennCare Estate Recovery Release Form TN AG Opinion No. 01-071 Preparation of Forms; Practice of Law Regarding Probate TN Code Title 32 - Wills TN Code Title 35 - Fiduciaries and Trust Estates TN Code 32-3-106 - Uniform Testamentary Additions to Trusts Act TN Code Title 66 Chapter 1 Part 2 - Uniform Statutory Rule Against Perpetuities Tennessee Ruling on out-of-state 529 plans TN & FED difference on gifts within 3 years of death TDR Rule 1320-04-09.01 Value of Life Estates and Other Revisionary Interests

Virginia - Estate Tax, Probate and Trust resources

HB 5019 eliminates Va.'s estate tax for estates for deaths on or after July 1, 2007. A Guide to Administration of Decedents' Estates in Virginia- Virginia. Bar Association Estate Planning in Virginia - Virginia Cooperative Extension VA Dept of Taxation Estate Tax page VA Dept of Taxation Probate Tax page VA Probate Information - Virginia Beach Circuit Court VA Probate Forms- Virginia Courts Code of VA - Wills and Decedents Estates Code of VA - Fiduciaries Generally Code of VA - Testamentary additions to trusts Code of VA - Uniform Statutory Rule Against Perpetuities

West Virginia - Estate Tax, Probate and Trust resources

Pub. TSD-384 Estate Tax - WV State Tax Department Probate information - Fiduciary Supervisor of Berkeley County, WV

Kentucky - Estate Tax, Probate and Trust resources

A Guide to Kentucky Inheritance and Estate Taxes - Ky Revenue Cabinet Jefferson County, KY Probate Court

North Carolina - Estate Tax, Probate and Trust resources

Estate Tax - NC Department of Revenue Gift Tax - NC Department of Revenue Probate - Clerk of Superior Court of Wake County, NC

Other States resources (Check Your State's Statute)

National Fiduciary Accounting Standards and Model Account Formats Uniform Trust Code Uniform Principal and Interest Act UniformProbate Code

Bank Trust Department resources

OCC - Personal Fiduciary Services Handbook OCC - Investment Management Services Handbook OCC - Asset Management Services Handbook OCC - Custody Services Handbook OCC - Conflict of Interest Handbook Foundation for Fiduciary Studies

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