Life and Death Planning for Retirement Benefits: The Essential Handbook for Estate Planners. Natalie Choate. Ataxplan Publications, [P.O. Box 51371, Boston, MA 02205-1371.] Sixth edition, 575 pages, $89.95.
The sixth edition of this classic and indispensible book by nationally recognized expert, Natalie Choate, was poised for publication when Congress enacted the Pension Protection Act of 2006. This prompted the author to figuratively (and perhaps literally shout, “Stop the presses!” She proceeded to comb the text and make necessary modifications to reflect the numerous changes resulting from this important legislation. The result is the most up-to-date guide for effective incorporation of retirement benefits into clients’ comprehensive estate plans.
This sixth edition is structured slightly differently from preceding editions. Several chapters are expanded substantially to reflect the recent changes in the law. At the same time, in the interest of economy, the chapters on non-citizen spouses as well as one containing a number of case studies from earlier editions are omitted in the present work.
Ms. Choate’s characteristic combination of command, thoroughness of presentation, and high readability—along with the book’s timely inclusion of new law—make this volume the front-running work in this complex, but increasingly significant, area of estate planning practice.
-Professor Nancy Shurtz in Estate Planning, June 2007 issue (Vol. 34, No. 6, p. 43)
Nancy Shurtz is a professor at the University of Oregon School of Law in Eugene. She is also Editor of the Media/Book Products Committee of the ABA’s Real Property, Probate and Trust Law Section.