@prefix bf: <http://id.loc.gov/ontologies/bibframe/> .
@prefix bflc: <http://id.loc.gov/ontologies/bflc/> .
@prefix mads: <http://www.loc.gov/mads/rdf/v1#> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://stage.bcld.info/works/ac987e04-0d6a-4e7c-82c7-2472b3b699e7> a bf:Integrating,
        bf:Text,
        bf:Work ;
    bflc:aap "Estate planning for special assets" ;
    bflc:aap-normalized "estateplanningforspecialassets" ;
    bflc:serialPubType <http://id.loc.gov/vocabulary/mserialpubtype/looseleaf> ;
    bf:adminMetadata [ a bf:AdminMetadata ;
            bf:agent <http://id.loc.gov/vocabulary/organizations/cbc> ;
            bf:date "2026-09-11T20:19:53.945520+00:00"^^xsd:dateTime ;
            bf:derivedFrom <http://id.loc.gov/resources/works/13796192> ;
            bf:status <http://id.loc.gov/vocabulary/mstatus/c> ],
        [ a bf:AdminMetadata ;
            bflc:catalogerId "Unknown" ;
            bf:date "2026-09-11" ;
            bf:descriptionAuthentication <http://id.loc.gov/vocabulary/marcauthen/pcc> ;
            bf:descriptionLanguage <http://id.loc.gov/vocabulary/languages/eng> ;
            bf:descriptionLevel <http://id.loc.gov/ontologies/bibframe-2-6-0/> ] ;
    bf:classification [ a bf:ClassificationLcc ;
            bf:assigner <http://id.loc.gov/vocabulary/organizations/dlc> ;
            bf:classificationPortion "KFC195" ;
            bf:itemPortion ".E828" ;
            bf:status <http://id.loc.gov/vocabulary/mstatus/uba> ] ;
    bf:content <http://id.loc.gov/vocabulary/contentTypes/txt> ;
    bf:contribution [ a bf:Contribution ;
            bf:agent <http://id.loc.gov/rwo/agents/n2005024935> ;
            bf:role <http://id.loc.gov/vocabulary/relators/aut> ],
        [ a bf:Contribution ;
            bf:agent <http://id.loc.gov/rwo/agents/n92119944> ;
            bf:role <http://id.loc.gov/vocabulary/relators/ctb> ],
        [ a bf:Contribution ;
            bf:agent <http://id.loc.gov/rwo/agents/n2005024939> ;
            bf:role <http://id.loc.gov/vocabulary/relators/ctb> ],
        [ a bf:Contribution ;
            bf:agent <http://id.loc.gov/rwo/agents/n92027299> ;
            bf:role <http://id.loc.gov/vocabulary/relators/ctb> ] ;
    bf:geographicCoverage <http://id.loc.gov/vocabulary/geographicAreas/n-us-ca> ;
    bf:hasInstance <https://stage.bcld.info/instances/cf907c2c-16d9-4c2b-b64c-fc72d73e9221> ;
    bf:language <http://id.loc.gov/vocabulary/languages/eng> ;
    bf:subject [ a bflc:Uncontrolled,
                bf:Topic ;
            rdfs:label "Special assets" ;
            bflc:aap-normalized "specialassets" ],
        [ a bf:Topic,
                mads:Topic ;
            rdfs:label "Estate planning" ;
            bflc:aap-normalized "estateplanning" ;
            bf:source <http://id.loc.gov/vocabulary/subjectSchemes/fast> ;
            mads:authoritativeLabel "Estate planning" ],
        [ a bf:Topic,
                mads:ComplexSubject ;
            rdfs:label "Planification fiscale--Californie" ;
            bflc:aap-normalized "planificationfiscalecalifornie" ;
            bf:source <http://id.loc.gov/vocabulary/subjectSchemes/rvm> ;
            mads:authoritativeLabel "Planification fiscale--Californie" ;
            mads:componentList ( [ a mads:Topic ;
                        mads:authoritativeLabel "Planification fiscale" ] [ a mads:Geographic ;
                        mads:authoritativeLabel "Californie" ] ) ],
        [ a bf:Topic,
                mads:Topic ;
            rdfs:label "Tax planning" ;
            bflc:aap-normalized "taxplanning" ;
            bf:source <http://id.loc.gov/vocabulary/subjectSchemes/fast> ;
            mads:authoritativeLabel "Tax planning" ],
        [ a bf:Topic,
                mads:ComplexSubject ;
            rdfs:label "Planification successorale--Californie" ;
            bflc:aap-normalized "planificationsuccessoralecalifornie" ;
            bf:source <http://id.loc.gov/vocabulary/subjectSchemes/rvm> ;
            mads:authoritativeLabel "Planification successorale--Californie" ;
            mads:componentList ( [ a mads:Topic ;
                        mads:authoritativeLabel "Planification successorale" ] [ a mads:Geographic ;
                        mads:authoritativeLabel "Californie" ] ) ],
        [ a bf:Topic,
                mads:ComplexSubject ;
            rdfs:label "Tax planning--California" ;
            bflc:aap-normalized "taxplanningcalifornia" ;
            bf:source <http://id.loc.gov/authorities/subjects> ;
            mads:authoritativeLabel "Tax planning--California" ;
            mads:componentList ( <http://id.loc.gov/authorities/subjects/sh85132832> <http://id.loc.gov/rwo/agents/n79041717-781> ) ;
            mads:isMemberOfMADSScheme <http://id.loc.gov/authorities/subjects> ],
        <http://id.loc.gov/authorities/subjects/sh2008119877>,
        <http://id.worldcat.org/fast/1204928> ;
    bf:tableOfContents [ a bf:TableOfContents ;
            rdfs:label "Business entity valuation planning strategies / Steven Murray Goldberg -- Succession planning for a family business / Denise M. Riley -- Estate planning for vineyards, farms and ranches / Harry B. Maring -- Estate planning for vacation homes / Monica Dell'Osso -- Estate and inheritance tax planning for California residents with out-of-state property / Robin L. Klomparents, Betty J. Little -- Estate planning for companion animals/pets / Elizabeth Anne Bird -- Charitable giving of works of art and other collectibles: planning, taxation, valuation / Ralph E. Lerner -- Patents and copyrights / Timothy J. Kay -- Estate planning for restricted securities / Russell G. Allen -- Estate planning with compensatory stock options / Patrick McCabe, Thomas Scholz -- Planning for disposition of a law practice / Marshall A. Oldman, Frayda L. Bruton." ] ;
    bf:title [ a bf:Title ;
            bf:mainTitle "Estate planning for special assets" ] .

