The Nuts and Bolts of Estate Planning Research Matthew Novak Stefanie Pearlman University of Nebraska Schmid Law Library.

The Nuts and Bolts of Estate The Nuts and Bolts of Estate Planning ResearchPlanning Research

Matthew NovakMatthew NovakStefanie PearlmanStefanie Pearlman

University of NebraskaUniversity of NebraskaSchmid Law LibrarySchmid Law Library

Print ResourcesPrint Resources

FederalFederal

StateState

SpecializedSpecialized

Federal ResourcesFederal Resources

CCH Standard Federal Tax CCH Standard Federal Tax Reporting SystemReporting System

Standard Federal Tax ReporterStandard Federal Tax Reporter

Federal Estate and Gift Tax ReporterFederal Estate and Gift Tax Reporter

Federal Excise Tax ReporterFederal Excise Tax Reporter

Standard Federal Tax ReporterStandard Federal Tax Reporter

Covers income taxCovers income tax

Arranged by Code SectionArranged by Code Section– RIA’s RIA’s United States Tax ReporterUnited States Tax Reporter is similarly is similarly

arranged arranged

25 volumes25 volumes

$2689$2689

Weekly updates Weekly updates

Available on CCH Tax Research NetworkAvailable on CCH Tax Research Network

Compilation Volumes (vol. 1-18)Compilation Volumes (vol. 1-18)

An entry contains: An entry contains: – the full text of an IRC sectionthe full text of an IRC section– excerpts from Congressional committee reportsexcerpts from Congressional committee reports– corresponding regulations (proposed, temporary, and corresponding regulations (proposed, temporary, and

final)final)– editorial commentaryeditorial commentary– Annotations to IRS documents and judicial decisions, Annotations to IRS documents and judicial decisions,

revenue rulings and other IRS guidance (revenue revenue rulings and other IRS guidance (revenue procedures and procedural rules)procedures and procedural rules)

– Notices of acquiescence or nonacquiescenceNotices of acquiescence or nonacquiescence

Other MaterialOther Material

Index Volume Index Volume

Code VolumesCode Volumes

New Matters VolumesNew Matters Volumes

Citator VolumesCitator Volumes

Taxes on ParadeTaxes on Parade

U.S. Master Tax GuideU.S. Master Tax Guide

Federal Estate and Gift Tax Federal Estate and Gift Tax ReporterReporter

Covers federal estate, gift, and generation-Covers federal estate, gift, and generation-skipping transfer lawsskipping transfer laws

Same general format as SFTRSame general format as SFTR

5 volumes5 volumes

$760$760

Weekly updatesWeekly updates

Available on CCH Tax Research NetworkAvailable on CCH Tax Research Network

Compilation volumes (vol. 1 -3)Compilation volumes (vol. 1 -3)

Contains the full text of the Internal Revenue Contains the full text of the Internal Revenue Code and IRS regulations on federal estate, Code and IRS regulations on federal estate, gift, and generation-skipping taxes. gift, and generation-skipping taxes.

Each section of the IRC is coordinated with Each section of the IRC is coordinated with pertinent regulations, CCH explanations, pertinent regulations, CCH explanations, annotations of decisions and rulings, and annotations of decisions and rulings, and Committee Reports.Committee Reports.

Related Income Tax provisions are contained Related Income Tax provisions are contained in vol. 2in vol. 2

New Matters (vol. 4)New Matters (vol. 4)

Pending Legislation (Legislative Status Pending Legislation (Legislative Status Table)Table)

RulingsRulings

IRS Letter rulingsIRS Letter rulings

Proposed RegulationsProposed Regulations

Tax Court DecisionsTax Court Decisions

Court DecisionsCourt Decisions

Code Volume (vol. 5)Code Volume (vol. 5)

Code (not annotated)Code (not annotated)

Contains full text of estate and gift tax Contains full text of estate and gift tax treaties. For more detailed coverage treaties. For more detailed coverage see: see: CCH Tax TreatiesCCH Tax Treaties..

IRS forms used in estate and gift tax IRS forms used in estate and gift tax mattersmatters

CitatorCitator

Federal Income Gift and Estate Federal Income Gift and Estate TaxationTaxation (FIGET) (FIGET)

Covers federal income, gift and estate Covers federal income, gift and estate taxestaxes

Arranged according to the subjects of Arranged according to the subjects of taxation (ex: Ch 54 discusses the tax taxation (ex: Ch 54 discusses the tax aspects of trusts)aspects of trusts)

9 volumes 9 volumes

$1523$1523

Updated 4 times/year Updated 4 times/year

ContentContent

Describes the overall pattern of federal income Describes the overall pattern of federal income tax lawtax lawBusiness entitiesBusiness entitiesCorporate distributionsCorporate distributionsSecurities and indebtedness Securities and indebtedness Real estate transactionsReal estate transactionsGifts, trusts, and estatesGifts, trusts, and estatesInsurance and annuitiesInsurance and annuitiesTax procedure and administrationTax procedure and administration

Federal Income Taxation of Estates Federal Income Taxation of Estates and Trusts, 3and Trusts, 3rdrd ed. ed.

Discusses to whom the entity’s income will Discusses to whom the entity’s income will be taxed be taxed

One volumeOne volume

$260$260

Updated twice a yearUpdated twice a year

ContentContent

Chapters each discuss a separate Chapters each discuss a separate problem area in the income taxation of problem area in the income taxation of trusts and estates.trusts and estates.Contains eighteen chapters:Contains eighteen chapters:– Overview of the entire subject in first chapterOverview of the entire subject in first chapter– Retained Interests in Trust IncomeRetained Interests in Trust Income– Powers to Revoke or Control TrustPowers to Revoke or Control Trust– Income Tax Problems of Estate Income Tax Problems of Estate

AdministrationAdministration

CCH Financial and Estate PlanningCCH Financial and Estate Planning

4 volumes4 volumes

$1260$1260

Monthly updatesMonthly updates

ContentContent

Strategies Volume-Discusses financial and Strategies Volume-Discusses financial and estate planning techniques by source of wealth, estate planning techniques by source of wealth, client situation and devices to maximize benefits client situation and devices to maximize benefits and minimize transfer costs at deathand minimize transfer costs at deathForms, clauses, client communication letters, Forms, clauses, client communication letters, checklists and sample documents designed by checklists and sample documents designed by experts and used in practice.experts and used in practice.Current awareness devices – Articles Volume, Current awareness devices – Articles Volume, Estate Planning ReviewEstate Planning Review, and , and Ideas and TrendsIdeas and Trends State law planning considerationsState law planning considerations

Estate Planning & Taxation Estate Planning & Taxation CoordinatorCoordinator

Organized by subject matter/transactionOrganized by subject matter/transaction

Nine volumesNine volumes

$1345$1345

Biweekly updatesBiweekly updates

ContentContent

Fairly simple language used to explain difficult Fairly simple language used to explain difficult conceptsconceptsProvides basic definitions (e.g. What is a Provides basic definitions (e.g. What is a probate estate?)probate estate?)Follows RIA formatFollows RIA format– Analysis first, then look up primary sources, as Analysis first, then look up primary sources, as

neededneeded– Flags illustrations, cautions, observations, and Flags illustrations, cautions, observations, and

recommendationsrecommendations

Relevant IRC provisions, Treasury Regulations Relevant IRC provisions, Treasury Regulations and estate tax treaties are provided.and estate tax treaties are provided.Legislative History materials are also provided.Legislative History materials are also provided.

Three ways to find informationThree ways to find information

Keyword index in Volume oneKeyword index in Volume one

Spine/table of contents methodSpine/table of contents method

Finding tablesFinding tables– Code SectionCode Section– Treasury RegulationTreasury Regulation– Case/ruling nameCase/ruling name

Federal Tax Coordinator, 2Federal Tax Coordinator, 2ndnd

Organized by problem, not code sectionOrganized by problem, not code section

35 volume set35 volume set

$2610$2610

Biweekly updatesBiweekly updates

Available online via RIA CheckpointAvailable online via RIA Checkpoint

ContentContent

Designed for practitioners; written in non-technical termsDesigned for practitioners; written in non-technical termsCovers income, gift, and estate taxCovers income, gift, and estate taxAlso discusses other areas, including excise and Also discusses other areas, including excise and international taxes that are U.S. basedinternational taxes that are U.S. basedProvides sample client letters and checklistsProvides sample client letters and checklistsIRC sections and Treasury Regulations are reproduced IRC sections and Treasury Regulations are reproduced in the back of each volumein the back of each volumeFollows RIA formatFollows RIA format– Analysis first, then look up primary sources, as neededAnalysis first, then look up primary sources, as needed– Flags illustrations, cautions, observations, and recommendationsFlags illustrations, cautions, observations, and recommendations

Federal Tax Practice: a treatise of the laws and Federal Tax Practice: a treatise of the laws and procedures governing the assessment and procedures governing the assessment and

litigation of Federal Tax Liabilities.litigation of Federal Tax Liabilities.

6 volumes6 volumes

$920$920

Semi-annual updatesSemi-annual updates

Available via Westlaw (CASEY)Available via Westlaw (CASEY)

ContentContent

Organization of the IRSOrganization of the IRS

Established procedure for settlement without Established procedure for settlement without litigation of federal tax deficiencieslitigation of federal tax deficiencies

General limitation periods upon assessment of General limitation periods upon assessment of federal income, estate and gift taxesfederal income, estate and gift taxes

Structure of the Federal tax systemStructure of the Federal tax system

Trial proceduresTrial procedures

Sample pleadings, motions, and tax practice Sample pleadings, motions, and tax practice formsforms

Estate Planning: Forms, Practiceand Tax Analysis

2 Volumes2 Volumes

$289$289

Updated approximately 2 times/yearUpdated approximately 2 times/year

Content HighlightsContent Highlights

Detailed discussion of EGTRRA 2001 Detailed discussion of EGTRRA 2001 and JGTRRAand JGTRRA

Complete sample family estate planComplete sample family estate plan

Complete sample willsComplete sample wills

Estate planning for the corporate Estate planning for the corporate executiveexecutive

Estate planning with tax-deferred Estate planning with tax-deferred retirement fundsretirement funds

Modern Estate Planning, 2nd ed.Modern Estate Planning, 2nd ed.

5 volumes5 volumes

$1166$1166

Updated 3 times/yearUpdated 3 times/year

ContentContent

Concise treatise on estate planning Concise treatise on estate planning principles, incorporating “Planning Notes”principles, incorporating “Planning Notes”

Wealth transfer planning and draftingWealth transfer planning and drafting

Return filing and procedure Return filing and procedure

BNA Tax Management PortfoliosBNA Tax Management Portfolios

Library has: U.S. Income, Foreign Income, Library has: U.S. Income, Foreign Income, and Estates, Gifts & Trusts portfoliosand Estates, Gifts & Trusts portfolios

Many spiral bound volumes (over 70 in Many spiral bound volumes (over 70 in estate planning portfolios alone)estate planning portfolios alone)

Available online via BNA, under “TM Available online via BNA, under “TM Portfolios”Portfolios”

Updates arrive twice a monthUpdates arrive twice a month

ContentContent

Each portfolio discusses a different topic within a Each portfolio discusses a different topic within a seriesseriesEach portfolio contains:Each portfolio contains:– Detailed analysisDetailed analysis– Working papersWorking papers– BibliographyBibliography

Index organized by:Index organized by:– Code sectionCode section– IRS form/publication numberIRS form/publication number– Within a series, by topic/keywordWithin a series, by topic/keyword

Federal Tax Valuation DigestFederal Tax Valuation Digest

Designed to assist practitioners with Designed to assist practitioners with federal tax valuation questionsfederal tax valuation questions

One volume per yearOne volume per year

ContentContent

Includes:Includes:– US Tax Court casesUS Tax Court cases– Selected tax cases from other federal courtsSelected tax cases from other federal courts– Selected decisions involving interests in Selected decisions involving interests in

noncorporate forms of business organizationsnoncorporate forms of business organizations

Current version contains cases from Current version contains cases from January 1946 – January 2005January 1946 – January 2005Each case is assigned a case study Each case is assigned a case study numbernumber

OrganizationOrganization

Organized by:Organized by:– Type of security/other interest valued by the Type of security/other interest valued by the

courtcourt– Type of businessType of business– Courts determination of fair market value to Courts determination of fair market value to

calculate capitalization ratioscalculate capitalization ratios– 30 valuation factors considered by the courts30 valuation factors considered by the courts– Discounts and premiumsDiscounts and premiums

State ResourcesState Resources

CCH Inheritance, Estate and Gift CCH Inheritance, Estate and Gift Tax Reporter – StateTax Reporter – State

Covers state inheritance, estate and gift Covers state inheritance, estate and gift tax laws (state level equivalent to the tax laws (state level equivalent to the Federal Estate and Gift Tax ReporterFederal Estate and Gift Tax Reporter) )

6 volumes6 volumes

$1695$1695

Weekly updatesWeekly updates

State VolumesState Volumes

Each state has a separate division with Each state has a separate division with uniform arrangement: uniform arrangement: – Laws and Regulations SectionLaws and Regulations Section

Provides full text of relevant laws and regulations Provides full text of relevant laws and regulations with amendmentswith amendments

– Compilation SectionCompilation SectionCCH explanations, annotations of interpretative CCH explanations, annotations of interpretative authorities (court decisions, AG opinions, etc.)authorities (court decisions, AG opinions, etc.)

Additional MaterialAdditional Material

All-State Compendiums All-State Compendiums – Brief summary of the laws of each state (main Brief summary of the laws of each state (main

features of the laws, tables of rates and exemptions, features of the laws, tables of rates and exemptions, description of taxable transfers)description of taxable transfers)

All-State TreatiseAll-State Treatise– Brief synopsis of the entire death tax subjectBrief synopsis of the entire death tax subject

All-State ChartsAll-State ChartsStock TransfersStock Transfers– Designed to assist in the transfer of stock in decedent Designed to assist in the transfer of stock in decedent

estates (outline of procedure with forms, estates (outline of procedure with forms, comprehensive roster of U.S. and Canadian comprehensive roster of U.S. and Canadian corporations whose stocks are traded, etc)corporations whose stocks are traded, etc)

CCH Nebraska Tax ReporterCCH Nebraska Tax Reporter

Covers revenue-producing taxesCovers revenue-producing taxes

Arranged by tax type Arranged by tax type

2 volumes2 volumes

$629$629

Semi-monthly updates Semi-monthly updates

Available on CCH Tax Research NetworkAvailable on CCH Tax Research Network

Taxes CoveredTaxes Covered

Corporate Income and Franchise TaxesCorporate Income and Franchise TaxesPersonal Income TaxesPersonal Income TaxesProperty TaxProperty TaxSales and Use TaxesSales and Use TaxesInsurance TaxesInsurance TaxesUtilities TaxUtilities TaxCigarette TaxCigarette TaxGasoline TaxGasoline TaxMotor Vehicle TaxMotor Vehicle TaxSeverance TaxSeverance Tax

ContentContent

Explanations and annotations, organized by tax Explanations and annotations, organized by tax type, with references to related laws, type, with references to related laws, regulations, court decisions and administrative regulations, court decisions and administrative rulings. rulings. The full text of state tax statutes, regulations, The full text of state tax statutes, regulations, rulings and releases, court decisions and rulings and releases, court decisions and attorney general opinions. attorney general opinions. Coverage of proposed legislation and state Coverage of proposed legislation and state regulatory activities from introduction through regulatory activities from introduction through enactment.enactment.Summary of state inheritance, estate, and gift Summary of state inheritance, estate, and gift taxes.taxes.

CCH State Tax GuideCCH State Tax Guide

Based on Based on CCH’s State Tax ReportsCCH’s State Tax Reports

3 volumes3 volumes

$1439$1439

Semi-monthly updates Semi-monthly updates

Available on CCH Tax Research NetworkAvailable on CCH Tax Research Network

ContentContent

State-by-state summaries of nearly all taxes State-by-state summaries of nearly all taxes imposed in each state, organized by state and imposed in each state, organized by state and by tax. by tax. Quick-reference charts that provide a multistate Quick-reference charts that provide a multistate overview of tax rates, due dates, and numerous overview of tax rates, due dates, and numerous other topics. (ex: Personal Income Charts-Table other topics. (ex: Personal Income Charts-Table of rates, Table of Special Features, Estimated of rates, Table of Special Features, Estimated Tax Requirements, Filing Thresholds, etc.)Tax Requirements, Filing Thresholds, etc.)““Doing Business Requirements” and Multistate Doing Business Requirements” and Multistate Taxation Taxation

Specialized ResourcesSpecialized Resources

InternationalInternational

Tax AccountingTax Accounting

MiscellaneousMiscellaneous

International Income Tax and International Income Tax and Estate Planning, 2Estate Planning, 2ndnd ed. ed.

Discusses international income taxation Discusses international income taxation and international estate planningand international estate planning

Organized by topicOrganized by topic

Two volumesTwo volumes

$538$538

Updated annuallyUpdated annually

ContentContent

Analysis covers:Analysis covers:– Federal legislationFederal legislation– Tax treatiesTax treaties– Regulations and rulings by the IRSRegulations and rulings by the IRS– Case lawCase law

Chapters include discussions on:Chapters include discussions on:– Conflicts of lawsConflicts of laws– Federal taxation of nonresidentsFederal taxation of nonresidents– ProbateProbate

Tax Havens of the WorldTax Havens of the World

Country by country discussions of tax Country by country discussions of tax havenshavens

Three volumesThree volumes

$558$558

Updated quarterlyUpdated quarterly

ContentContent

Introduction includes a description of tax Introduction includes a description of tax havens, historical information, and U.S. havens, historical information, and U.S. statutes involvedstatutes involvedGlossary of tax haven terms includedGlossary of tax haven terms includedEach chapter discussion includes:Each chapter discussion includes:– Tax exemptions and reductionsTax exemptions and reductions– Political and economic stabilityPolitical and economic stability– Tax treatiesTax treaties– Labor requirementsLabor requirements

CCH Tax TreatiesCCH Tax Treaties

Covers income and estate tax treaties Covers income and estate tax treaties which the U.S. has made with foreign which the U.S. has made with foreign countriescountries

Arranged by countryArranged by country

5 volumes5 volumes

$789$789

Monthly updates Monthly updates

Available on CCH Tax Research NetworkAvailable on CCH Tax Research Network

Entry for each country includes:Entry for each country includes:

Text of the tax treaty (income and estate tax Text of the tax treaty (income and estate tax entries are separated)entries are separated)

Official analysis of the treaty when released Official analysis of the treaty when released (State Dept. report, Treasury Dept. report, (State Dept. report, Treasury Dept. report, Senate Foreign Relations Committee report)Senate Foreign Relations Committee report)

Regulations, if any, adopted under the treatyRegulations, if any, adopted under the treaty

CCH explanationsCCH explanations

Annotations (rulings and decisions)Annotations (rulings and decisions)

Federal Tax AccountingFederal Tax Accounting

Describes when an item/expense should Describes when an item/expense should be recognized; not whether an item is be recognized; not whether an item is includable as income or deductible as an includable as income or deductible as an expenseexpense

One volumeOne volume

$285$285

Updated twice a yearUpdated twice a year

ContentContent

Resource includes twelve chaptersResource includes twelve chapters– Begins with “Tax Accounting – What is it?”Begins with “Tax Accounting – What is it?”– Methods of AccountingMethods of Accounting– InventoriesInventories– The Time Value of MoneyThe Time Value of Money

Tax AccountingTax Accounting

Two volume setTwo volume set

$580$580

Updated annuallyUpdated annually

ContentContent

Volume one contains nine chapters, Volume one contains nine chapters, including: Accounting periods and including: Accounting periods and methodsmethodsVolume two contains appendices, Volume two contains appendices, including:including:– IRC provisionsIRC provisions– Income tax regulationsIncome tax regulations– Proposed regulationsProposed regulations– IRS revenue rulingsIRS revenue rulings

Estate Planning for Farmers and Estate Planning for Farmers and Ranchers, 3Ranchers, 3rdrd ed. ed.

Addresses estate planning for farm and Addresses estate planning for farm and ranch families and the family-oriented ranch families and the family-oriented small businesssmall business

Two volume setTwo volume set

$248$248

Updated by yearly supplementsUpdated by yearly supplements

ContentContent

Intended as a companion to Family Business Intended as a companion to Family Business Organizations, 2Organizations, 2ndnd by Kelley by Kelley

Each chapter begins with Research ReferencesEach chapter begins with Research References

Chapters include:Chapters include:– Economic Background of Farm & Estate Tax PlanningEconomic Background of Farm & Estate Tax Planning– Gift PlanningGift Planning– The Farm CorporationThe Farm Corporation– Life InsuranceLife Insurance– Retirement Planning for Farmers and RanchersRetirement Planning for Farmers and Ranchers

Tax, Estate and Financial Planning Tax, Estate and Financial Planning for the Elderlyfor the Elderly

Focuses on elderly clientsFocuses on elderly clients

One volumeOne volume

$270$270

Updated twice a yearUpdated twice a year

ContentContent

Begins with a glossary of acronymsBegins with a glossary of acronymsChapters include:Chapters include:– Elder abuseElder abuse– Supplemental Security ProgramSupplemental Security Program– Health Care Decisions Health Care Decisions – Financial PlanningFinancial Planning

Also discusses non-legal issuesAlso discusses non-legal issues– Aware of physical limitations (e.g.: having a Aware of physical limitations (e.g.: having a

magnifying glass available)magnifying glass available)– Not acting as a family intermediaryNot acting as a family intermediary– Maintaining regular contactMaintaining regular contact

Staying currentStaying current

Types of toolsTypes of tools

Continuing Legal Education MaterialsContinuing Legal Education Materials

Law Review/Law Journal ArticlesLaw Review/Law Journal Articles

Current awareness materials that Current awareness materials that accompany a larger setaccompany a larger set

Continuing Legal EducationContinuing Legal Education

Annual Notre Dame Tax and Estate Annual Notre Dame Tax and Estate Planning Institute (proceedings)Planning Institute (proceedings)

Annual Philip E. Heckerling Institute of Annual Philip E. Heckerling Institute of Estate PlanningEstate Planning

Major Tax PlanningMajor Tax Planning

ALI-ABA Estate Planning Course Materials ALI-ABA Estate Planning Course Materials JournalJournal

Law Review/Journal ArticlesLaw Review/Journal Articles

Find through many sourcesFind through many sources– Index to Federal Tax ArticlesIndex to Federal Tax Articles– CCH Federal Tax ArticlesCCH Federal Tax Articles– LegalTrac, Index to Legal Periodicals, and LegalTrac, Index to Legal Periodicals, and

Current Law IndexCurrent Law Index– HeinOnlineHeinOnline– WestlawWestlaw

Materials that are part of a larger Materials that are part of a larger setset

Many materials discussed under print Many materials discussed under print resources have a current awareness resources have a current awareness service as part of the subscriptionservice as part of the subscription

Examples:Examples:– Estate Planning ReviewEstate Planning Review (Financial and Estate (Financial and Estate

Planning)Planning)– Taxes on ParadeTaxes on Parade and and Tax FocusTax Focus (Standard (Standard

Federal Tax Reporter)Federal Tax Reporter)

Electronic ResourcesElectronic Resources

Things to note…Things to note…

Our subscriptions changeOur subscriptions change

Resources are available from our home Resources are available from our home page, but only if you are at the librarypage, but only if you are at the library

Prices can vary for subscriptions Prices can vary for subscriptions

Some offer a free “trial” subscriptionSome offer a free “trial” subscription

CCH Tax Research NetworkCCH Tax Research Network

CCH Tax Research NetworkCCH Tax Research Network

Many of CCH’s primary publicationsMany of CCH’s primary publications

Primary sourcesPrimary sources

Current awareness tools Current awareness tools

Tax legislation (Law Explanation and Tax legislation (Law Explanation and Analysis Books, etc.)Analysis Books, etc.)

Practice aidsPractice aids

http://http://law.unl.edu/schmid/subs.shtmllaw.unl.edu/schmid/subs.shtml

RIA CheckpointRIA Checkpoint

RIA CheckpointRIA Checkpoint

United States Tax Reporter (similar to United States Tax Reporter (similar to Standard Federal Tax Reporter)Standard Federal Tax Reporter)ChecklistsChecklistsClient LettersClient LettersPensions and Benefits LibraryPensions and Benefits LibraryState and Local Tax LibraryState and Local Tax LibraryCalculators (mortgage, retirement, etc.)Calculators (mortgage, retirement, etc.)http://http://law.unl.edu/schmid/subs.shtmllaw.unl.edu/schmid/subs.shtml

BNABNA

BNABNA

Resources listed alphabetically by subjectResources listed alphabetically by subjectTax materials include:Tax materials include:– Daily Tax ReportDaily Tax Report– International Tax MonitorInternational Tax Monitor– TM Estates, Gifts and Trusts JournalTM Estates, Gifts and Trusts Journal– TM PortfoliosTM Portfolios– Tax Planning International (Asia-Pacific Focus Tax Planning International (Asia-Pacific Focus

and European Union Focus)and European Union Focus)

http://http://law.unl.edu/schmid/index.shtmllaw.unl.edu/schmid/index.shtml

WestlawWestlaw

Westlaw – public accessWestlaw – public access

Public access version only available on Public access version only available on two computers that are located in the front two computers that are located in the front of the libraryof the library

Available databases subject to changeAvailable databases subject to change

Westlaw – public accessWestlaw – public access

Databases include:Databases include:– FTAX-ALL: combines many federal tax FTAX-ALL: combines many federal tax

databasesdatabases– MTAX-ALL: combines many state tax MTAX-ALL: combines many state tax

databasesdatabases– ALR-EPP: American Law Reports annotations ALR-EPP: American Law Reports annotations

focusing on estate planning and probatefocusing on estate planning and probate– CASEY: Federal Tax PracticeCASEY: Federal Tax Practice– MERTENS: Mertens Law of Federal Income MERTENS: Mertens Law of Federal Income

TaxationTaxation

Contact Us:Contact Us:

Matthew NovakMatthew Novak

Stefanie PearlmanStefanie Pearlman

402-472-3548402-472-3548