Example of an Estate Plan

This plan follows a previous article by the author, “Estate Planning Checklist” [1979] NZLJ 78, available on SSRN at http://ssrn.com/abstract=1545523 . The plan is in the form of a letter sent to instructing solicitors about a fictional client and details the aspects of his estate that require planning and the potential benefit of doing so. As at 2009, much of the substantive law on which the plan was based has been amended or repealed. In particular, while the Estate and Gift Duties Act 1968 is still on the statute book, the rates of the estate duty are now zero, in effect abolishing the tax. Nevertheless, the plan may be of historic or comparative interest, and the methodology employed may be useful for practitioners advising personal clients