This is a very disappointing book. Essentially, it is a regurgitation of the IRS regulations on a number of estate planning issues. There is no interpretation, no attempt to simplify or clarify for the reader, and worst of all no advice on tax planning strategy given particular issues or circumstances. What do these regs mean? How should they be interpreted? What do they allow the estate planner to do and not to do? What is the most advantageous interpretation of the jprovisions? This book gives not a clue. For me, it was a waste of $145.