The question and answer sections were the focus of this estate planning seminar held in July 2012. Richard S. Land, attorney and member of Chipman, Mazzucco, Land & Pennarola, LLC, Danbury, Connecticut, made the presentation in five parts, each part building on the preceding one and followed by a question and answer session. Part One (and the Part One Q&A) covers: Will basics; consequences of not having a Will, the difference between probate property and nonprobate property; trusts; guardians; and executors. Part Two (and the Part Two Q&A) covers: federal and Connecticut estate taxes and estate tax “exemptions”; the “portable”
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