CHAPTER 1: PHILOSOPHICAL OVERVIEW OF ESTATE PLANING
§ 1.1 Introduction
§ 1.2 The Meaning of the Power to Transmit Property at Death
§ 1.3 Historical Overview of Estate Planning in the United States
§ 1.3.1 Taxing of Estates
§ 1.4 Comparison of Estate Planning Systems
CHAPTER 2: PROFESSIONAL RESPONSIBILITIES OF THE ESTATE PLANNER
§ 2.1 Overview
§ 2.2 Dealing with Issues Arising from Multiple Representation
§ 2.2.1 Married Couples
§ 2.2.2 Other Relationships
§ 2.3 Obligations to Clients
§ 2.4 Obligations to Non-Clients
§ 2.5 Special Cautions
§ 2.6 Working with Other Professionals
§ 2.7 Disagreements with Clients
