Estate Planning Considerations for Ohio Families
The purpose of this website is to acquaint our Ohio readers with the issues associated
with estate creation and transfer. It can provide the basis for understanding
estate planning terms and assist in outlining personal objectives. This knowledge
will be of assistance when selecting and working with estate planning counselors.
The general principles discussed here should not be applied to specific situations
without the advice of an attorney.
- Background and Basics (pdf)
- Retirement Planning and Medical Insurance (pdf)
- Property Ownership (pdf)
- Wills, Trusts, Powers of Attorney, and Related Information (pdf)
- 40 Estate Planning Tools (pdf)
- Gift Taxes, Ohio and Federal (pdf)
- Income Tax Considerations (pdf)
- Business Organization Forms (pdf)
- Ohio and Federal Estate Settlement Costs (pdf)
- Sample Estate Tax Calculations and an Illustration of Potential Savings from a Simple Estate Plan (pdf)
- Blank Forms to Analyze Your Own Estate Settlement Costs (pdf)
This website is not intended to substitute for legal or financial counsel or
serve as a final answer to personal estate and financial planning problems.
Statements made here apply to general situations. Solutions to specific problems
depend upon the facts of the situation and the desires of family members involved.
Legal and other appropriate counsel is advised for dealing with the planning,
maintenance, and transfer of an individual estate.
This website had its origins in the 1960s with work by John E. Moore, Extension
Economist, Emeritus, Department of Agricultural, Environmental and Development
Economics, The Ohio State University, now deceased. He served as a mentor
and encouragement to many of the current and emeriti authors. After Dr. Moores
retirement, the work continued and was periodically updated by Dr. Richard Duvick,
Mr. Darrel Acker, and Mr. Paul Wright, esq., who are all emeriti of The Ohio
State University. This revision for the web would not have been possible without
the efforts of these four men. However, all errors and omissions are the responsibility
of the current authors:
- Jim Polson, CPA (inactive), District Specialist, Farm Management, OSU Extension
- Paul Wright, Attorney, Wright Law Co. LPA, OSU Extension (Emeritus)
- Peggy Kirk Hall, Legal Educator, Department of Agricultural, Environmental
and Development Economics, The Ohio State University, OSU Extension
- David Miller, District Specialist, Farm Management, OSU Extension
- Warren Lee, Extension Specialist, OSU Extension (Emeritus)
- Russell N. Cunningham, Attorney, Barrett, Easterday, Cunningham, Eselgroth
& Waterman LLP, OSBA Certified Specialist in Estate Planning, Trust and
- Jim Skeeles, Extension Agent, Agriculture and Natural Resources, OSU Extension
- Don Breece, District Specialist, Farm Management, OSU Extension
- Robert Fleming, District Specialist, Farm Management, OSU Extension (Emeritus)
- Richard Duvick, Extension Specialist, OSU Extension (Emeritus)
All educational programs conducted by Ohio State University Extension
are available to clientele on a nondiscriminatory basis without regard
to race, color, creed, religion, sexual orientation, national origin,
gender, age, disability or Vietnam-era veteran status.
Keith L. Smith, Associate Vice President for Ag. Adm. and
Director, OSU Extension.
TDD No. 800-589-8292 (Ohio only) or 614-292-6181
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