21. Spector Gadon Rosen, PC Offering legal services, including business law, insurance defense, estate planning and administration, and commercial litigation, from offices in Philadelphia and Moorestown. http://www.lawsgr.com/

22. American Academy Of Estate Planning Attorneys American Academy of estate planning Attorneys. View a complete list ofattorneys who specialize in estate planning, Probate and Elder Law. http://www.aaepa.com/

ATTORNEY CLE WORKSHOP Creating a Purpose Driven Practice See our 4 hour CLE Workshop Schedule The Academy Four Pillars Upcoming Events Open to Non-Members FREE Listing Click here to provide permission to receive free education alerts and workshop information via e-mail or fax! The Academy is committed to maintain and improve its position as the most valuable membership organization for estate planning attorneys the "Total Solution" for its members' business and professional needs. The American Academy of Estate Planning Attorneys is an exclusive, national membership organization serving the needs of attorneys and law firms who focus on one or more of the following areas: estate planning, elder law, post-mortem services and financial services. The Academy fosters excellence in planning and complete wealth care services among its members through: Up-to-the minute legal education on law changes, planning techniques and document options. Rigorous Continuing Education standards required of members.

23. Wills & Estate Planning - Legal Encyclopedia - Nolo Information on estate planning from Nolo Press. http://www.nolo.com/encyclopedia/ep_ency.html

Law Centers Encyclopedia Dictionary Ask Auntie Nolo Calculators Search the Site Browse the Encyclopedia Small Business Employment Law Independent Contractors Internet Law ... Criminal Law Become a Noloid! Sign up for NoloBriefs Every month, you'll receive: free legal tools reliable legal updates Noloid-only discounts Enter your email address to sign up: Need to know more? Law Centers Encyclopedia TABLE OF CONTENTS Estate Planning Basics Wills Living Trusts and Avoiding Probate Financial Powers of Attorney and Other Financial Arrangements ... For Executors/Probate Court Estate Planning Basics Look here for answers to your questions about planning for death, from writing a basic will to organ donation. Among the issues we cover are probate and the many ways to avoid it, methods for eliminating or reducing death taxes, funeral planning and choosing someone to handle your affairs if you can't. But first, information addressing some general concerns about planning your estate. The Right Estate Plan for You Is your estate plan in good shape? Here's what to consider. Get Organized Now Make your executor's job easier, and help out your family, by getting your paperwork in order.

24. Learn More About Estate Planning From American Express Financial Advisors Learn how to preserve your assets and protect your loved ones with estate planning. Find more information at American Express Financial Services. Customer Service Site Directory. Advice Planning. Banking Loans Preserve Your Wealth by Managing Estate Taxes . estate planning Checklist http://finance.americanexpress.com/sif/cda/page/0,1641,14945,00.asp

Home Personal Small Business Merchants ... What You Need to Know About Your Will Charitable Giving Opportunities American Express Charitable Giving Program Bring Charitable Giving Into Your Estate Plan Making a Charitable Choice Building a Philanthropic Legacy Through Family Foundations ... Small business owners: Find a Retirement Plan Financial Planning Asset Allocation Saving What will it take to become a Millionaire? How much difference will the rate make? What's it worth to reduce my spending? Make a Difference Share your good fortune with others through charitable giving, plus earn special tax breaks. Donate to your favorite charity Contact a Professional Request your complimentary consultation with a financial advisor near you. American Express Financial Advisors Inc. Member NASD and SIPC American Express Company is separate from American Express Financial Advisors Inc. and is not a broker-dealer. View Corporate Entities and Important Disclosures Web Site Rules and Regulations Trademarks and Privacy Statement American Express Company

25. The Estate Planning Law Firm, P.A. Broward County, Florida Focuses on wills, trusts, estate planning, probate and elder law. Located in Broward County. http://www.lawyers.com/estateplanning

David S. Luber, LL.M. The Estate Planning Law Firm, P.A. Master of Laws in Estate Planning. Firm concentrates on Wills, Trusts, Estate Planning and Probate. 1920 E. Hallandale Beach Blvd., Suite 609, Hallandale Beach, Florida 33009 Telephone: Fax: 954-458-4799 Home Firm Profile Attorneys Florida Law Firm - Contact Info ... Power of Attorney Welcome to our Web site. We hope that you will find our site informative and useful. Our goal is to provide the highest quality legal services to you and your business in a timely fashion. We welcome the opportunity to talk with you and to discuss how we may be of service. The hiring of a lawyer is an important decision that should not be based solely upon advertisements. Before you decide, ask us to send you free written information about our qualifications and experience.This web site is designed for general information only. The information presented at this site should not be construed to be formal legal advice nor the formation of a lawyer/client relationship. Broward County 954 920-2886 Hallandale Beach Hollywood Fort Lauderdale Miami-Dade County 305 949-7899 Aventura Miami North Miami Beach Palm Beach County 866 706-7099 Boca Raton West Palm Beach

26. SaveWealth.com's Guide To Estate Planning Discover the estate planning secrets of the wealthy, including advanced techniquesthat protect your family and reduce estate taxes. Guide to estate planning. http://www.savewealth.com/planning/estate/

Estate Planning Retirement Planning Reducing Taxes Plan Travel ... Important Links Sign Up for FREE Monthly News! Guide to Estate Planning Through our lives, we spend so much time worrying about making a decent living. Questions like, "Will we have enough for a new house? Can I afford that new car? Can I take that trip I've always wanted to take?" But the years pass. You've built up an estate, and achieved success. Your focus starts shifting away from taking care of yourself, to ensuring your loved ones are cared for after you're gone. That's what estate planning is all about. Some traditional methods of estate planning include: Wills Living Trusts Durable/Medical Power of Attorney These estate planning methods, while simple to implement, often fall short when discussing estates over $1 million. At that level, estate owners face a new variety of planning issues. One of the biggest issues you need to worry about are estate taxes . For starters, Uncle Sam starts collecting gift taxes at the $1 million level. Married couples with estates over $3 million are subject to

27. Attorneys Kassly, Bone, English & Weilmuenster, P.C. Belleville Illinois IL Medi Belleville firm, offering services for personal injury, malpractice, family law, estate planning, and real estate matters. http://kassly.wld.com/

5111 W. Main St. Belleville, IL 62226-4797 Firm E-mail: lawfirm@kassly.com Telephone: (618) 235-0020 Toll Free (800) 359-2502 Fax: (618) 235-2382 Please select an area of interest from the buttons to the left. West Legal Directory , a service of West Group , Eagan, Minnesota. You should consult an attorney for individual advice regarding your own situation. Home Firm Overview Practice Areas Attorney Profiles ... Email var fl_acct="WR54042340DB"; //account number(s) var fl_wldid="2327219"; var fl_foldername="kassly"; var fl_fsproduct="FIRMSITE 2"; var fl_platform="fsstatic"; var fl_master=" "; var fl_mn="wp150"; //machine name

28. SaveWealth.com - Estate Planning, Taxes And Retirement SaveWealth.com, estate planning. Retirement. Reducing Taxes. Are Roth IRAs Still aGood Value? New for 2004 estate planning Update. Climb Your Way Up the CD Ladder. http://www.savewealth.com/

Estate Planning Retirement Reducing Taxes Banking ... Privacy Policy New currency will be coming soon to a bank near you. New $50 Bill Unveiled President Grant is getting a major facelift as the U.S. Treasury unveils the new $50 bill. Learn about the new features of the bill, and how the government is trying to thwart counterfeiters by clicking here ALSO: U.S. Currency Trivia SaveWealth Completes Tax Season, Notes Changes In the Way Americans File Taxes Discover Pass-Through Annuities New Term Life Insurance Quotes ... CARFAX In the market for a used car? CARFAX can help with a FREE vehicle record check. Look for past accidents, run a quick title check, and do your homework before you buy. You can access your free CARFAX vehicle check by clicking here s="na";c="na";j="na";f=""+escape(document.referrer) SaveWealth Top 10 Tax Forms Annuities Flight Tracker Online Tax Filing ... Travel Protection SaveWealth News SaveWealth Launches Tax Center 2004, Renews Agreement with Intuit for Online Tax Filing

29. Ikard & Golden, P.C. Austin law firm specializing in estate planning, estate and trust administration, and other fiduciary litigation. http://www.ikardgolden.com/

400 West 15th. St. Suite 975 Austin, Texas 78701 firm@ikardgolden.com An Austin, Texas law firm specializing in estate planning, estate and trust administration, and other fiduciary litigation (litigation by and against trustees, executors, and other fiduciaries).

30. FindLaw: William M. Messineo & Associates Fairlawn attorney, offering services for real estate, estate planning, business, criminal, family, and landlordtenant matters. http://firms.findlaw.com/Messlaw/

16-00 Route 208 Fairlawn, NJ 07410 Messlaw@Microdsi.net A LAW FIRM OFFERING SOLUTIONS TO DIFFICULT PROBLEMS. Firm Overview Practice Areas Attorney Profile Links ... Links FindLaw Firms Online Web Sites for the Legal Community.

31. Crash Course In Wills & Trusts - Estate Planning, Living Trusts, Probate, Etc. T IX. USING LIFE INSURANCE IN estate planning. A. Overview. D. The problems of policyownership. X. SPECIALIZED TRUSTS and estate planning TOOLS. A. Overview. http://www.mtpalermo.com/HTTOC.HTM

TABLE of CONTENTS INTRODUCTION Search this site. TO DO, OR NOT TO DO-IT-YOURSELF ... Your comments, suggestions and constructive criticism are welcome Page maintained by Michael T. Palermo, Attorney at Law, Certified Financial Planner mike.palermo@insightbb.com Created: 5/31/96 Updated: 1/03/04 Search For: Match: Any word All words Exact phrase Sound-alike matching Table of Contents

32. Law Office Of Valerie J. Sarfaty Redwood City general civil practice, focusing on family law, estate planning, and business matters. http://members.aol.com/VJSesq

Law Office of Valerie J. Sarfaty Valerie J. Sarfaty is located in Redwood City, California. She currently practices law in the following areas: Family Law Prenuptial Agreements Dissolution Marital Settlement Agreements Child Support Child Custody Spousal Support General Civil Practice Estate Planning Basic Wills Guardianships Living Trusts Health Care Powers of Attorney Living Wills Business Contracts Leases Creditor Representation E-mail: VJSesq@aol.com This site is maintained by BarbWired Designs Last modified: February 06, 2000

33. SuperPages.Com - Requested Page Not Found General practice, based in Sherman, offering criminal defense, family law, personal injury, and estate planning services. http://www.gtesupersite.com/kenroesler/

Advertising With Us Link To Us Buy Ads Online Contact A Rep ... Buy A Phonebook Thank you for using the SuperPages.com website! The Web page you are looking for is no longer available. Please contact the business directly from the listing on the previous page. Click Here to Go Back Home My Directory Yellow Pages ... Verizon Products / Services

34. Smartmoney.com: Estate Planning: Will You Owe Estate Taxes? estate planning Will You Owe Estate Taxes? Then, you ll need to brush up on our otherestate planning subjects like Gift Taxes and Roth IRAs. One more thing. http://www.smartmoney.com/estate/index.cfm?story=estatetax&nav=LeftNav

35. Index Of /~dean Ocala attorneys offering representation and litigation services for small business matterss, estate planning, probate, and real estate. http://www.atlantic.net/~dean

Index of /~dean Name Last modified Size Description ... Parent Directory Apache/2.0.40 Server at members.atlantic.net Port 80

36. IRA Distributions, Retirement Planning, Investing And Estate Planning|Colorado S Offering feebased advisory for retirement, investment and estate planning needs. Specializes in IRAs and the education process of investing. http://www.shambo.com/

Welcome We've Moved - Click Here to Find Out Where Frequently Asked Questions on New IRA Rules Extra, Extra, Read All About It - IRS Issues New IRA Distribution Rules Welcome to Lifetime Planning Concepts, P.C., offering fee-only advice for your retirement, investing or estate planning needs. Advice without conflicts of interest and strategies rather than products reflect our values. Behavioral Bias adds to Investment Risk - Indexing the Ultimate Weapon Death Tax Repeal? Not Exactly! As a Certified Public Accountant with the advanced designation, Personal Financial Specialist, James A. Shambo is a recognized leader in the profession. Lifetime Planning Concepts is unique in the financial planning industry. "I construct passive index portfolios to match my client's tolerance for risk, while minimizing costs, turnover and income taxes. Putting client's interest first and fostering trust is critical, so I make sure that 100% of my revenue comes solely from my clients and never as a result of a purchase or sale of a financial product." Review our Privacy Notice Education is one of the key components of our firm's success. Check out our

37. PM&S Estate Planning Memoranda These memoranda discussing the basics of certain estate and gift planning topicshave been prepared by the estate planning group at Pillsbury Madison Sutro http://www.pmstax.com/estate/

These memoranda discussing the basics of certain estate and gift planning topics have been prepared by the estate planning group at Pillsbury Sutro LLP and are part of the Pillsbury Sutro LLP Tax Page , a World Wide Web demonstration project. Comments are welcome on the design or content of this material. Further information can be obtained from William J. Hoehler , a partner in the firm's San Francisco office. This material is not intended, and cannot be considered, as legal advice or opinion. Topics Gift-Giving Tips . General rules applicable to gifts. Gifts to Minors . General rules applicable to gifts to minors. Generation-Skipping Transfer Tax . General provisions of the generation-skipping transfer tax. Living Trust Alternative to Will . A review of a standard probate avoidance technique. Personal Residence Grantor Retained Income Trust . A description of a planning technique used to save gift and estate taxes for a family by use of a special type of trust Estate Planning for Non-Citizens . U.S. estate planning concerns for married couples when either a husband or wife is not a U.S. citizen. Tax Page Search

38. FindLaw: Robert Rosenthal Uniondale attorney, representing clients for criminal defense, real estate, landlordtenant, family law, estate planning, and probate matters. http://firms.findlaw.com/Rosenthal/index.htm

Robert Rosenthal 50 Charles Lindbergh Boulevard Suite 400 Uniondale, NY 11553 JudgeKey@Aol.com Firm Overview Practice Areas Links ... Contact Information Your individual case is my concern. Cases are personally handled. options Contact Practice Areas Links FindLaw Firms Online Web Sites for the Legal Community.

39. Estate Planning For Non-Resident Spouses (Estate Planning Memorandum) This material is not intended, and cannot be considered, as legal advice or opinion.estate planning for NonResident Spouses. estate planning During Life. http://www.pmstax.com/estate/nraliens.html

This memorandum has been prepared by the estate planning group at Pillsbury Sutro LLP and is part of the Pillsbury Sutro LLP Tax Page , a World Wide Web demonstration project. Comments are welcome on the design or content of this material. Further information can be obtained from William J. Hoehler , a partner in the firm's San Francisco office. This material is not intended, and cannot be considered, as legal advice or opinion. Estate Planning for Non-Resident Spouses This memorandum discusses generally the U.S. gift tax and estate tax issues to consider for a married couple when the husband or wife or both are not citizens of the United States. In general, the U.S. gift tax and estate tax laws permit unlimited tax-free transfers of property between spouses if the transferee spouse (i.e., the spouse receiving property) is a U.S. citizen. This "marital deduction" often is said to reflect the view that a husband and wife represent a single economic unit, and only transfers from that unit to third parties (e.g., children) should be subject to gift and estate tax. But the marital deduction is not allowed if the transferee spouse is not a U.S. citizen, even if the non-citizen spouse is a permanent resident of the United States. Although widely criticized, this rule is based on a concern that the non-citizen spouse might move to another country and thereafter transfer property he or she received tax-free without being subject to U.S. gift and estate taxes. Estate Planning During Life Each year, you may give up to $100,000 of property to your spouse without gift tax even if your spouse is a non-citizen. You might want to undertake a series of annual gifts. For example, if the wealth between you is substantially unequal, these gifts will tend to equalize the wealth between you. If only one of you is a citizen, gifts from the citizen to the non-citizen spouse will minimize the effect of the marital deduction restrictions at death (discussed below).

40. Living Trusts, Estate Planning, Elder Law: AttorneyTrust.com New York estate planning firm, offering information online information on trusts and estates. http://attorneytrust.com

Will you, or your parents, be dying to give the Government (or an attorney) your hard-earned money? Are you willing to let the State of New York, or any State, plan how your property and other assets will be managed if you become disabled or incompetent and allow them to decide who receives your wealth after you die? Take control of your Estate! Enter

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