This course will cover commonly used gift and estate planning techniques including wills, revocable trusts, property titling, durable powers of attorney, health care directives, lifetime gifts, irrevocable insurance trusts, other irrevocable gift trusts and charitable giving. This course will cover basic estate and gift tax principles, using the Internal Revenue Code and Regulations, including basic estate and gift tax rules, the marital deduction, the charitable deduction and some discussion of the generation-skipping transfer tax. This course will not focus on the actual drafting of documents but rather the relationship with the client, what estate planning encompasses, and the techniques of estate planning.