TAX SOFTWARE REVIEWS.
本文介绍了遗产税规划软件Estate Tax Planner的功能，包括同时分析多个方案、生成报告等，适合从业者和教学使用。
Abstract This article presents information about the database management software Estate Tax Planner. Estate Tax Planner is a microcomputer program designed for use by practitioners and educators who are involved in estate tax planning. According to a recent MCPA survey of tax practitioners, it was the most popular program used in estate planning. It is a comprehensive, integrated program residing on one disk and does not require an additional spreadsheet program. The Estate Tax Planner simultaneously analyzes up to four alternative estate plans. The user can enter as many as 160 estate plans in the directory. Assets and liabilities may be entered separately with their own growth rates and liquidity status. Calculations can be interrupted so the user can identify the funding of the marital deduction. After the program completes the necessary calculations, up to eight reports are possible for each alternative, in printed form or on the screen. In summary, Estate Tax Planner is an excellent practitioner software package that translates readily into classroom use. It is easy to use yet comprehensive in technical capability. The program permits students to concentrate on problem identification, solution formulation, and. interpretation of results.