Jan 1, 2005 12:00 PM

, By Donald H. Kelley, of counsel, Kelley, Scritsmier & Byrne, P.C., Highlands Ranch, Colo.

By Donald H. Kelley, of counsel, Kelley, Scritsmier & Byrne, P.C., Highlands Ranch, Colo.

This article updates the guide published in Trusts & Estates, volume 143 (January 2004) and examines trust and estates software and online resources. In practice, the distinction between Internet-based resources and software continues to blur as more websites offer online calculating programs, data tables and links to substantive resources online.

Discussing software and Internet resources related to trusts and estates is becoming ever more, in Senator Russell Long's felicitous phrase, “like shooting straight at a flying duck.” Calculating and word processing programs are accumulating an increasing variety and depth of features. The publication of programs for the preparation of gift and estate tax returns has undergone drastic shifts in the recent past, particularly after the acquisition of the West Estate Practice System and Probate Software by Thomson/Fast-Tax.