Dukeminier, Jesse, Sitkoff, Robert H. 　著

目次

1. Introduction 2. Intestacy: An Estate Plan by Default 3. Wills: Capacity and Contests 4. Wills: Formalities and Forms 5. Construction of Wills 6. Will Substitutes: Nonprobate Transfers 7. Restrictions on the Power of Disposition: Protection of the Spouse and Children 8. Trusts: Creation, Types, and Characteristics 9. Rights to Distributions from the Trust 10. Trust Administration: The Fiduciary Obligation 11. Charitable Trusts 12. Building Flexibility Into Trusts: Powers of Appointment 13. Construction of Trusts and Future Interests 14. The Rule Against Perpetuities and Trust Duration 15. Wealth Transfer Taxation: Tax Planning Table of Cases Index