These memoranda discussing the basics of certain estate and gift planning topics have been prepared by the estate planning group at Pillsbury Madison & Sutro LLP and are part of the Pillsbury Madison & 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.

© 1995