Just a Will Won’t Cut It: Planning for the Transfer of Non-Probate Assets at Death

Abstract

This Article is not intended to address every issue associated with the coordination of non-probate assets with the rest of the estate plan. In particular, the nuances of the income tax and distribution considerations involved in the disposition of retirement plans are not addressed. Rather, the goals of this Article are to highlight issues that may influence the suggested disposition of non-probate assets, to assist in the identification of non-probate assets that may not be easily recognizable, and to provide guidance about how to manage some of the paperwork involved.