covers the following topics: Property Ownership, Who Needs an Estate Plan,
Federal Gross Estate, Probate/Non-Probate Assets, Minnesota Estate Tax,
Deductions from Federal Gross Estate, Federal Estate & Gift Tax Rates, New MN
Estate Law Addition, Distribution of Estate Assets, Establishing A Will, Trusts:
Definitions, Types and Taxation, Revocable Living Trusts, Gifting Assets, Tax
Issues for Estate Planning, Life Insurance in Estate Planning, Steps in Estate
Settlement, Distributing Personal and Household Assets.
Author(s): Gary A.
Hachfeld, David B. Bau, and C. Robert Holcomb, Extension Educators