| 加入世界贸易组织表明我国经济发展进入了一个新的发展时代——一个国际化商业时代。商业与法律的人才流动将全球化，评介人才标准将国际化，教育必须与世界发展同步。商业社会早已被马克思描绘成为一架复杂与精巧的机器，维持这架机器运行的是法律。法律不仅仅是关于道德与公理的原则，也不单单是说理论道的公平教义，还是具有可操作性的精细的具体专业技术。
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| Contents List of Illustrations Preface Acknowledgments 1．Introduction to Estate Planning 2．Intestacy:An Estate Plan by Default 3．Wills:Capacity and Contests 4．Wills:Formalities and Forms 5．Will Substitutes:Nonprobate Transfers 6．Construction of Wills 7．Restrictions on the Power of Disposition:Protection of the Spouse and Children 8．Trusts:Creation,Types,and Characteristics 9．Building Flexibility into Trusts:Powers of Appointment 10．Construction of Trusts:Future Interests 11．Duration of Trusts:The Fiduciary Obligation 12．Charitable Trusts 13．Trust Administration:The Fiduciary Obligation 14．Wealth Transfer Taxation:Tax Planning Table of Cases Author Index Index |
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