Intended for parents and legal guardians of mentally retarded persons, the manual provides guidelines for estate planning. An overview of definitions, causes, and prevalence factors in retardation is followed by reviews of the major financial assistance governmental programs such as Medicare, and Supplemental Security Income, and of legal requirements regarding private support by family members. Estate planning mechanisms are considered in four chapters on guardianships, estate and gift taxation, wills and administration of estates, and trusts. Legal requirements are noted as are recommended procedures and provisions. The concluding three chapters address tax issues with separate attention devoted to life insurance, annuities, and generation-skipping transfers. Sample will and trust provisions are appended along with a resource guide for further reading. (CL)