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Navigate the maze of todays tax laws, administrative rules and regulations, and trust-focused court decisions with Bogert Trusts and Trustees. This title covers the entire field of modern trust uses and illustrates how to plan an estate as well as various uses of trusts in personal estate planning and in business and commercial arrangements. Regularly updated, it includes: • The latest key developments in law • Techniques relating to estate and tax planning with trusts • Citations to all cases supporting the text • Practical guidance on how to proceed under particular circumstances • References to pertinent state and federal statutes • Forms to assure completeness and accuracy when drafting trust instruments