Family Wealth Management

This guide contains information about estate planning and the tax ramifications of family wealth.

BNA Tax Management Portfolios

The BNA Tax Management Portolios provide in-depth analysis of selected areas of tax law. There are individual portfolios discussing estate planning in general (Portfolio 800) and aspects of estate planning such as: Family Limited Partnerships and Limited Liability Companies (Portolfio 812), Planning for Disability (Portfolio 816), and Life Insurance (Portfolio 826). Additional portfolios cover Trusts, Estate Tax, and Gifts, as well as corporate and indvidual income tax.

The Heafey Law Library's print copies of BNA Tax Management Portfolios on Estate Planning have not been updated since 2008. They are shelved on the second floor at KF6289,

Updated, electronic versions of all the Tax Management Portfolios are available online:

  • via BNA Premier
    Click on the link in the OSCAR record, then scroll down the alphabetical list of BNA Databases to:Tax Management Portfolios Plus, and click. On the BNA tax and accounting page, portfolios are arranged by topic. Look for Estates, Gifts and Trusts Portfolios, then the appropriate subheading: Charitable Contributions, Estate Planning, Estate Tax…
  • via Bloomberg Law
    Click on “Connect to Bloomberg Law” in the OSCAR record. To access BNA Tax Management Portfolios on Bloomberg Law: click on Practice Centers, select Tax. Go to Portfolio by name or number if you know it (right-hand column), or Click on BNA Portfolios and Analysis (left-hand column) and you’ll get a breakdown of portfolios by topic. Click through until you find what you need.

(Students should have received an individual Bloomberg Law password. If not, they should stop by Research Services with their SCU ACCESS card.)

Federal Estate Tax Treatises

The following tax treatises, some of which are available both electronically and in print, provide background information about Estate Planning and Estate and Gift Taxation.

Rabkin and Johnson, Federal Income, Gift and Estate Taxation (1942 -- )
KF6335 A6 R3, currently updated
(also available via LexisNexis)

Casner/Pennell, Estate Planning (CCH , 3 vols., 8th ed. 2012)
KF750 .C354 2012
The law library also has earlier editions

Stephens, Maxfield – Federal Estate and Gift Taxation
KF6572 .S7 2013
(also available on Westlaw)

Bittker, McCouch et al. – Federal Estate and Gift Taxation   (9th ed. 2005)
KF6572 .A4 B5732 2005
(casebook; the law library also has earlier editions)

Bittker & Lokken: Federal Taxation of Income, Estates and Gifts
Although Heafey’s print copy has not been updated for a very long time, the updated title is available on Westlaw: Bittker & Lokken: Federal Taxation of Income, Estates and Gifts

Westlaw  has several well-known tax treatises published by Warren, Gorham and Lamont. On WestlawNext, select Tax from the Practice Areas tab and scroll down to Secondary Sources and click on All Secondary Sources.

One of several estate planning treatises available on Lexis is: Regan, Tax, estate and financial planning for the elderly

CCH Estate Tax Materials in Looseleaf and Online

CCH Federal Estate and Gift Taxes, Code and Regulations (to 2010)
Law Stacks, KF 6571 A29 F4

CCH Internet Tax Research Network / aka CCH Intelliconnect

Annual Conferences on Estate Planning

Annual congresses on estate planning, some of which have been conducted for decades, will discuss a range of current issues: