Hi I have a calculator implementing a Stephen Horan article (which was reading 12 in level 3 when I did my cfa exams). This was the gifting versus bequething related article on estate planning. The calculator brings out all advantages (for the dear non-departed) with parting with some of the booty now rather than much later.
There is a hyperlinked 2 page description describing calculations and perhaps useful as a partial short cliff-notes version for those taking the exam. Also might be helpful to get the moolah before all your mis-behaviours are known.
The website is
Regards
Shankar