Mezzullo, an attorney who specializes in estate and business planning, presents a guide for estate planners that emphasizes tax considerations and describes the transfer of property using legal entities such as trusts, corporations, partnerships, and limited liability companies. He compares these entities and discusses choice and related regulations, including changes to Subchapter S in the Small Business Job Protection Act, the application of special valuation rules under Chapter 14 and other transfer tax issues, and the use of a grantor retained annuity trust to reduce the value of the gift when transferring an interest in a family-held entity. He also addresses partnership taxation, tax savings involved in transferring real estate or marketable securities to a family limited partnership or limited liability company, tax issues in forming an entity, and drafting organizational documents. Sample forms and a CD are included. Annotation ©2010 Book News, Inc., Portland, OR (booknews.com)