The Benefits of On-Line Research

LINKS TO SEARCH SITES AND RESOURCES

1. A. Browsers.

The two principal Web browsers in the industry are Microsoft’s Internet Explorer and Netscape’s Navigator. Internet Explorer can be downloaded for free at http://www.microsoft.com/windows/ie/default.asp. Netscape Navigator can be downloaded for free at http://channels.netscape.com/ns/browsers/download.jsp.

2. B. Search Engines.

1. 1. Google. http://www.google.com/

2. 2. AlltheWeb. http://www.alltheweb.com/

3. C. Adobe Acrobat Reader.

Download the free version of Adobe Acrobat here: http://www.adobe.com/

Look for the “free” reader

2. II. RESOURCES FOR WASHINGTON LAW

1. A. Statewide.

1. 1. LegalWA.org contains searchable cases, statutes and code. Cases are provided back to 1939 - http://www.legalwa.org/

2. 2. At FindLaw.com you will find links to cases, codes, the State Constitution, regulations, and local rules - http://www.findlaw.com/11stategov/wa/laws.html

3. 3. Searchable compilation of bills, the RCW, WACs, and the State Register - http://search.leg.wa.gov/pub/textsearch/default.asp

4. 4. Pending Washington State legislation http://www.leg.wa.gov/wsladm/bills.cfm

5. 5. Full text of the RCWs, WACs and State Constitution http://www.leg.wa.gov/rcw/index.cfm

6. 6. Washington State tax information http://dor.wa.gov/

1. a. All State tax forms. http://dor.wa.gov/content/forms/forms_main.asp

2. b. Tax related rules and laws http://dor.wa.gov/content/rules_laws/laws_main.asp

7. State Corporations, Limited Partnerships, Limited Liability Partnerships, and Limited Liability Companies. You can search by entity name or UBI number - http://www.secstate.wa.gov/corps/search.aspx?m=undefined

If you are looking for another kind of entity (e.g. general partnership or sole proprietorship), or for an entity under a “dba” name, go to the Department of Revenue Public Records Database. http://prd.dor.wa.gov/default.asp?link=FIF

8. 7. Department of Licensing. http://www.dol.wa.gov/

9. 8. Washington birth certificates, death certificates, marriage certificates and divorce certificates. http://www.doh.wa.gov/EHSPHL/CHS/cert.htm

Vital record information from other states and some Canadian provinces http://www.vitalchek.com/

2. B. Regional and Local

1. 1. Counties - General.

1. a. Access Washington http://access.wa.gov/government/awco.asp

2. 2. Counties – Specific. Some counties, such as Pierce and King, provide access to public records and filings.

1. a. The Pierce County Auditor – recording requirements, excise tax rates, and fee schedules - http://www.co.pierce.wa.us/pc/abtus/ourorg/aud/record.htm

2. Real estate records, marriage certificates, death certificates, birth certificates, and virtually any other document type that gets recorded with Pierce County.

3. http://www.co.pierce.wa.us/cfapps/auditor/documentsearch.cfm

4. b. King County Home. The jumping off site for all King County agency sites - http://www.kingcounty.gov/

5. c. King County Records. A searchable database of property, excise tax, and marriage records: http://www.kingcounty.gov/business/Recorders

6. King County iMAP system – information on real estate ownership, location, zoning, assessment information, parcel numbers, development conditions reports, district information, and so much more: http://www.kingcounty.gov/operations/GIS/Maps/iMAP.aspx

7. e. eReal Property System – with a King County Parcel Number you can obtain ownership and assessment information, as well as a history of sales, reviews, permits, and home improvement exemptions - http://your.kingcounty.gov/assessor/eRealProperty/Disclaimer.asp

3. III. RESOURCES FOR NON-WASHINGTON LAW

1. A. Starter Sites.

1. 1. Washburn Law - http://www.washlaw.edu/

2. 2. Law Guru.com - http://www.lawguru.com/ilawlib/index.html

3. 3. Cornell Law School - http://www.law.cornell.edu/

2. B. State Law Resources.

Findlaw.com http://www.findlaw.com/casecode/

3. C. International Law Resources.

Findlaw.com http://www.findlaw.com/12international/countries/index.html

4. D. Uniform Acts

1. 1. The Uniform Law Commission Site - http://www.nccusl.org/nccusl/default.asp

2. 2. Text of the final Acts, current drafts, and official comments - http://www.law.upenn.edu/bll/ulc/ulc_frame.htm

4. IV. FEDERAL AND STATE TAX INFORMATION

1. A. Comprehensive lists of resources

1. 1. Professor James Maule’s (Villanova University School of Law) “Tax Master” site - http://vls.law.vill.edu/prof/maule/taxmaster/taxhome.htm

2. 2. AICPA Links to State Tax Information - http://www.aicpa.org/states/info/index.htm

3. 3. State and Local Tax Links (all states) - http://www.taxsites.com/state.html

2. B. Internal Revenue Service Resources

1. 1. General Link – http://www.irs.ustreas.gov/

2. 2. IRS Forms and Publications - http://www.irs.ustreas.gov/formspubs/index.html

3. 3. IRS “Fill-In Forms” - http://www.irs.gov/formspubs/lists/0,,id=97401,00.html

4. 4. Publication 78 – The Searchable List of Charitable Organizations - http://www.irs.gov/charities/page/0,,id=15053,00.html

5. 5. GuideStar.org - information on charitable organizations - http://www.guidestar.org/search/index.jsp

3. C. AFRs.

Pillsbury Winthrop LLP site - http://www.pmstax.com/afr/

5. V. ASSET INFORMATION

1. A. Securities

1. 1. Values

1. a. Present Values. The NASDAQ site - http://www.nasdaq.com/

2. b. Historical Values. Yahoo - http://chart.yahoo.com/d

3. c. U.S. Savings Bonds.

1. (1) The Federal Reserve Bank - http://app.ny.frb.org/sbr/

2. (2) The U.S. Bureau of Public Debt - http://www.publicdebt.treas.gov/sav/savcalc.htm

2. 2. CUSIP Numbers

1. (1) You can get CUSIP numbers (one at a time) through the Fidelity site. To find the CUSIP number, click on “Quotes & Research” in the top link line, click on “Quotes” in the drop down menu, and then click “Symbol Lookup” next to the Quote button by the input box. You can search by company name or the trading symbol. This works for stocks, mutual funds, indexes and annuities - http://www.fidelity.com/

2. (2) You can get multiple CUSIP numbers at the “Form706” site. This site requires that you first register and login to be able to use their service – http://www.form706.com/tool/symbol/

2. B. Real Estate.

See above under Regional and Local Resources for Washington Law to get Legal Descriptions, Assessor Information, and Transaction Histories.

3. C. Automobiles.

Kelley Blue Book site – http://www.kbb.com/

4. D. Currency Converters.

1. 1. Present Values. xe.com - http://www.xe.com/ucc/

2. 2. Historical Values. Oanda.com - http://www.oanda.com/convert/fxhistory

5. E. Unclaimed (and Unfound?) Property.

Unclaimed Property page at the Department of Revenue - http://www.dor.wa.gov/apps/ucp/ucp_main.asp?link=FIF.

For property in other states go to the NAUPA (National Association of Unclaimed Property Administrators) search site - http://207.243.69.60/mainframe.asp?VisitorType=owner

6. VI. CALCULATORS

CAVEAT – FREE CALCULATORS MAY NOT BE UP TO DATE!

1. A. Estate Tax Calculators.

1. 1. Short form Estate Tax calculator - http://willsandprobate.com/calculator.htm

2. 2. More comprehensive calculation - http://personal.fidelity.com/planning/estate/index_calc.shtml

2. B. Income Tax Calculator

1. 1. Quicken.com income tax “estimator” - http://www.quicken.com/taxes/taxslashing/estimator/

3. C. Charitable Planning Calculators

1. 1. PhilanthroCalc provides calculators for CRTs, Charitable Gift Annuities, Pooled Income Funds, Charitable Lead Trusts, and Retained Life Estate transactions) - http://pcalc.ptec.com/hosts/978646669/simpleMenu.html

2. 2. PG Calc for CRT Calculations. Example - http://www.danbury.org/org/lfs/Remcalc.htm

4. D. “Miscellaneous” Calculations

1. 1. 1040tools.com provides free “Consumer” calculations for a wide variety of tasks and provides “Professional” calculations with registration - http://www.1040tools.com/html/consumer_tax_calc.htm

“Consumer Calculators”

· Social Security Estimator

· Loan Amortization Schedule

2. (For a loan amortization with prepayment options, go to http://www.hsh.com/calc-amort.html)

· Present Value Calculator

· Future Value Calculator

· Calculate Lease Contract

· Alternative Minimum Tax Estimator

· Quick Corporate Tax Calculator

· Quick Individual Tax Calculator

· Quick Estate Tax Calculator

“Professional Calculators” (20 uses free with registration):

· Mutual Fund Basis Calculator

· Historic High-Low-Mean Value Calculator (unlimited use free with registration):

· Annual Lease Value Calculator

· IRA Minimum Distribution Calculator - 2002, 2001, 2000, 1999

· Deductions for Income in Respect of a Decedent - 2001

· Income Inclusion Calculator

3. 2. Roth IRA Calculations

1. a. Rothira.com - http://www.rothira.com/category.htm

2. b. For the effects of a Roth conversion, check out the Motley Fool site - http://www.fool.com/calcs/calculators.htm#roth

4. 3. Social Security Benefits. Social Security Administration’s site - http://www.ssa.gov/retire2/calculators.htm

5. 4. Cost of Living Calculator - http://www.newsengin.com/neFreeTools.nsf/CPIcalc

5. E. Links to other calculator sites.

For a whole host of other calculators on the Web, visit the ACTEC Web site - http://www.actec.org/public/links/default.asp?category_id=146

7. VII. GENERAL INFORMATION ON ESTATE PLANNING AND PLANNING TECHNIQUES

1. A. Starter Sites.

General information for yourself or your client - www.actec.org.

2. B. General estate planning information for the lay person.

http://www.estateplanninglinks.com/basic.html

3. C. Gateway to articles, texts, treatises, and other general resources.

http://www.geocities.com/jasonhavens/LREP.html

8. VIII. OTHER RESOURCES ON THE WEB

1. A. Listserves.

1. The Washington State Bar Association Probate & Trust Listserve - http://www.topica.com/lists/wsbapt/

2. 1. National Listserves of Interest

1. a. The ABA Real Property, Probate & Trust Listserves - http://www.abanet.org/rppt/links-list-serves/list-serves.html

2. b. Archives of past discussions on the ABA Probate & Trust Listserve - http://mail.abanet.org/archives/aba-ptl.html

2. B. The WSBA RPPT Website.

http://www.wsbarppt.com