Charts of estate processes and structures. Each chart has a caption and a data table carrying the same information.
The table under each chart gives every reader, including screen reader users, the full content of the image.
Business succession pathsCompare four ways a business interest can change hands, who ends up owning it and how each path is funded, in one chart with a matching data table below.
Fiduciary roles mapCompare executors, trustees, agents under a power of attorney, health care agents and guardians by who each acts for and when authority starts, in one chart.
How the federal estate tax is calculatedFollow the federal estate tax calculation through gross estate, allowable deductions, adjusted taxable gifts, tentative tax, recomputed gift tax and credits.
Sources of cash for an estate tax billSee the five sources of cash an estate can use to pay an estate tax bill, from liquid assets to installment payment, in a flow chart and a matching data table.
The estate settlement sequenceFollow the seven stages of settling an estate, from locating documents to closing the estate, in a flow chart with a matching data table below the image.
Trust types at a glanceCompare common trust types by when each is created, whether the creator can change it and what it does, in one chart with a matching data table below it.
What passes by will, by title or by designationSee the four ways property passes at death, under a will, by title, by beneficiary designation and through a trust, in a chart and a matching data table.