The Trusts and Estates Practice Group of Giarmarco, Mullins & Horton, P.C. is pleased to provide this library of its flowcharts and practice aids on estate planning topics.
CIRCULAR 230 DISCLAIMER: THESE MATERIALS ARE NOT INTENDED OR WRITTEN BY THE VARIOUS AUTHORS OR GIARMARCO, MULLINS & HORTON, P.C., TO BE USED, AND THEY CANNOT BE USED BY YOU (OR ANY OTHER TAXPAYER) FOR THE PURPOSE OF AVOIDING PENALTIES THAT MAY BE IMPOSED ON YOU (OR ANY OTHER TAXPAYER) UNDER THE INTERNAL REVENUE CODE OF 1986, AS AMENDED.
Advisors are welcome to provide (or email) unmodified copies of these flowcharts and practice aids to their clients and colleagues.
