Skip to Content

Practical Drafting®

compass on a vintage table

Practical Drafting, published by Bank of America Private Bank, is the authoritative resource that estate planners and administrators rely on to keep current. It provides expert perspective on a broad range of estate planning issues, and is a comprehensive research tool for answers to most estate planning questions. Written by Richard B. Covey, Esq. and Dan T. Hastings, Esq., Practical Drafting provides two powerful resources: Quarterly Commentaries, an ongoing journal and the Trust & Will Provisions Manual, a comprehensive formbook. Members of Bank of America Private Bank's Office of Chief Fiduciary assist Messrs. Covey and Hastings with identifying topics of interest, research, and editing the publication.

For more information about Practical Drafting® contact: 

Theresa Pereira 
Circulation Manager 


Erica Bielemeier Slezak
Regional Fiduciary Advisor


Subscribing to Practical Drafting

An annual subscription to Practical Drafting is available in hardcopy.

  • One year subscription includes the Trust & Will Provisions Manual and Quarterly Commentaries: $500
  • Quarterly Commentaries sent by First-Class Mail: additional $25

Marital Deduction and Credit Shelter Dispositions and the Use of Formula Provisions

This book and its annual supplement provides, in a single source, comprehensive and in-depth knowledge on this topic. It reflects all developments in this area since 1984, including the impact of the American Taxpayer Relief Act of 2012. The book features:

  • Descriptions and comparisons of the principles behind pecuniary amount and fractional share credit shelter and marital deduction dispositions
  • Estate planning considerations
  • Model credit shelter and marital deduction forms
  • A discussion of the impact of state death tax laws and the significance of IRC Sec. 2058
  • An up-to-date appendix on state laws governing which types of dispositions
  • An up-to-date state death tax survey chart
  • An analysis of the Hubert regulations

This publication, acknowledged to be the single most useful work in this subject area, has been cited frequently over the years in case law as well as scholarly publications. You may order this book as a standalone order or with Practical Drafting.

  • For subscribers of Practical Drafting: $250
  • For non-subscribers: $275


Related Insights

Back to Top