Estate planning : protecting the spouse / Richard H. Greenberg -- Protecting assets for your nonspouse beneficiary / Lori I. Wolf & Jeffrey H. Schechter -- Preserving your business for the next generation / Marcel J. Bernier -- Leaving a legacy / Mary B. Goldhirsch -- Probate assets / Robert T. Danforth -- Nonprobate assets / Robert T. Danforth -- Federal gift tax system / Michael D. Mulligan and Matthew J. Madsen -- Federal estate tax system / Christina Ciaramella -- Federal generation-skipping transfer tax system / Carol A. Harrington -- State transfer tax systems / Irving S. Schloss and Elizabeth L. Leamon -- International transfer taxes / Glenn G. Fox -- Lifetime gifting program / Allan C. Bell -- Irrevocable trusts / Diana S.C. Zeydel -- Special needs trusts / Ron M. Landsman -- Asset protection trusts : what you should know / Howard D. Rosen -- Grantor retained annuity trusts / Anthony F. Vitiello -- Personal residence trusts / Dena L. Wolf -- Charitable trusts / Robert J. Rosepink -- Family holding companies / Jonathan G. Blattmachr and Mitchell M. Gans -- Private annuities and self-canceling installment notes / Edward P. Wojnaroski, Jr. -- Roth conversions / Robert S. Keebler -- Wills and testamentary trusts / David A. Gart -- Wills, trusts, and the alternatives / Christopher Cline -- Probability of unused exclusion amounts between spouses / Marc S. Bekerman -- Stretching retirement benefit payments / Barry C. Picker -- Buy-sell agreements and their role in business succession planning / Kevin Matz -- Disclaimers / Stephanie E. Heilborn -- Special concerns of lesbian and gay couples / Anthony C. Infanti -- End-of-life decision making / Lawrence A. Frolik -- Powers of attorney / Nathan E. Arnell and Norman M. Arnell -- Medical information : HIPAA and access to vital medical data / Martin M. Shenkman -- A glimpse behind the curtain : the probate process / Alan S. Acker -- An introduction to estate and trust litigation / Gerard G. Brew.