Turn estate-planning instructions into a fact table and an options list
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- Table the people, assets and goals the client stated, and list only the structures the client asked about. Do not recommend a structure or state a tax result.
- What the lawyer must review
- You choose the structure. If a grantor trust is one of the structures on the list, 26 U.S.C. § 671 includes in computing the taxable income of the grantor, or of another person treated as the owner, the items of income, deduction and credit attributable to that portion. The statute says no item is included solely on the grounds of dominion and control under section 61. Do not apply the specific grantor-trust powers in later sections. They were not opened. Opinion 512: keep the client's facts out of a public tool, and do not let a generated options list become the advice.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Potential support includes preparing preliminary structure or wording. Confirm the tool’s capability and permitted scope. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Verify the applicable jurisdiction and the version of each relevant law, rule or instrument in force at the material time.
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.
Forms and precedents for this task
| Form or precedent | Kind | AI use | Summary |
|---|---|---|---|
| Asset and ownership table for a trust (United States) | Checklist | AI use Yellow | A table of each asset, who owns it today, which document shows that, and whether a foreign grantor would matter under the IRS FIRPTA page on a later sale. |
Signed-in accounts can read the full text of each one. All precedents.