From Publishers Weekly Accepted notions of prudence in money mattersjoint bank accounts， insurance beneficiary formulas and， above all， formal willsget rough treatment in this study of estate planning by Esperti and Peterson， coauthors of Incorporating Your Talents. They warn that such conventional procedures entail complications and delays in cases of disability or death， with deep attrition of assets through court and legal costs. Their alternative is a little-known instrument called a Loving Trust ("Love sells. Love makes people happy")， which enables individuals or couples to direct the care of their loved ones and control the flow of assets to themoutside the probate court process. But， as the detailed instructions included here show， setting up a Loving Trust can be a complicated legal matter. 40，000 first printing; $65，000 ad/promo; author tour. Copyright 1988 Reed Business Information， Inc. From Library Journal Esperti and Peterson ( The Handbook of Estate Planning ) provide a thorough series of check lists for planning a loving trust， an elaborate form of revocable living trust that allows a person to control his or her property during life， while permitting the person to give the property without a will and probate. While the authors sometimes exaggerate for effect， they make an eloquent， convincing case for this form of estate planning and recommend that a lawyer write the trust to cover all legal bases. Wills， anathema to Esperti and Peterson， are considered a necessity by attorney Sitarz， whose book is a reliable guide for those wishing to make a simple will. He briefly explains the legal requirements; provides a fill-in personal questionnaire for planning purposes; includes sample clauses， mandatory and optional， arranged in logical order to aid in writing the will; and defines legal terminology in a glossary. Denis Clifford's Nolo's Simple Will Book ( LJ 11/1/86) has more information on estate planning， but Sitarz includes a state-by-state outline of laws relating to wills. Both books would be useful additions to public libraries. Jack Ray， Loyola/Notre Dame Lib.， BaltimoreCopyright 1988 Reed Business Information， Inc.