Estate Planning Checklist

John Prebble

Victoria University of Wellington; Monash University; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien

Febuary 1, 2010

New Zealand Law Journal, p. 78, 1979

A complete and detailed examination of the client’s financial affairs is necessary for estate planning to be effective. The matters to be borne in mind include: estate duties; gift duties; the client’s items of property; the client’s taxable income; cash flow of the client’s business; and the income and asset position of the client’s partner and family.

As at 2009, much of the substantive law discussed in this note has been amended or repealed. In particular, while the Estate and Gift Duties Act 1968 is still on the statute book, the rates of the estate duty are now zero, in effect abolishing the tax. Nevertheless, the practical methodology suggested for advising personal clients remains of use for practitioners today.

Number of Pages in PDF File: 4

Keywords: Estate planning, estate duty, gift duty, will, checklist, New Zealand, lawyer/client relationship, managing personal assets.

JEL Classification: K11, K34

Accepted Paper Series

Download This Paper

Date posted: February 1, 2010 ; Last revised: July 11, 2011

Suggested Citation

Prebble, John, Estate Planning Checklist (Febuary 1, 2010). New Zealand Law Journal, p. 78, 1979. Available at SSRN: http://ssrn.com/abstract=1545523

Contact Information

John Prebble (Contact Author)
Victoria University of Wellington ( email )
PO Box 600
Wellington, 6140
New Zealand
+64 4 463 6311 (Phone)
Papers Indexed at HOME PAGE (Fax)
HOME PAGE: http://www.victoria.ac.nz/law/staff/prebble-scholarly.aspx

Monash University
Victoria 3084

Monash University Business and Economics Logo

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )
Welthandelsplatz 1
Vienna, Wien 1020

Feedback to SSRN

Paper statistics
Abstract Views: 441
Downloads: 68
Download Rank: 198,729

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 0.516 seconds