Year End
Showing 321–336 of 465 results
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Estate Planning Pitfall — You’re unsure whether you need to file a 2012 gift tax return
Year End 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 337
Abstract: Anyone transferring anything of value to another person during 2012 needs to consider whether it’s necessary to file a gift tax return. Some transfers require a return even if no tax is owed. And, in some cases, it’s desirable to file a return even if it’s not required. This article lists criteria that should be a part of the decision.
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Be prepared for a “triggering” event — If you own interests in a closely held business, consider a buy-sell agreement
Year End 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 815
Abstract: A buy-sell agreement provides for the disposition of each owner’s business interest after a “triggering event,” such as death, disability, divorce, termination of employment or withdrawal from the business. However, to be effective, the agreement must include the appropriate provisions. This article discusses the benefits of buy-sell agreements and the three types available. It also examines some of the tax and valuation issues involved.
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Is your IRA safe from creditors?
Year End 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 628
Abstract: If a substantial portion of a person’s wealth is in one or more IRAs, protecting the assets in those accounts is critical to his or her estate plan. IRAs provide significant benefits, including tax-deferred wealth accumulation during life and, with proper planning, during the lives of the IRA’s beneficiaries. This article examines the extent to which IRAs are protected from creditors, depending on such factors as whether the claims are brought in a bankruptcy context, the IRA owner’s state and whether the IRA is an “inherited IRA.”
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The spousal lifetime access trust: A safety net in uncertain times
Year End 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 1100
Abstract: There’s a lot of uncertainty about the future of the federal estate tax regime — in particular the $5.12 million federal gift and estate tax exemption set to expire. A spousal lifetime access trust (SLAT) can provide a last-minute strategy to take advantage of the high exemption before it potentially is reduced. Regardless of the exemption’s fate, a SLAT can continue to be a valuable tool to help a spouse remove significant wealth from his or her estate while providing a safety net in the event financial circumstances change. This article explains how a SLAT works and points out important planning considerations. A sidebar warns not to run afoul of the reciprocal trust doctrine when a couple considers set up two SLATs.
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3 year end tax planning tips for any tax environment
Year End 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 467
Abstract: The latter months of 2012 have seen much uncertainty about what will happen with various tax rates and breaks in 2013. But whatever the 2013 tax environment, this article offers three 2012 year end tax tips. Specifically, they involve bunching medical expenses, making annual exclusion gifts, and contributing to an IRA.
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Dollars and sense: Helping kids learn to manage money
Year End 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 791
Abstract: Money can be a sensitive family topic, but there are a number of steps parents can take to help their kids learn sound money management. This article offers a variety of age-appropriate strategies for teenagers, middle-schoolers, grade-schoolers — even preschoolers. The payoff? Kids who can intelligently manage their finances are less likely to expect help from their parents.
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How to ensure compensation is fair — Add uniformity to your family business’s pay scale
Year End 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 731
Abstract: Family business owners face some difficult decisions when it comes to setting a pay scale that’s fair to all employees — including nonfamily members. This article presents guidelines that can help ensure a compensation package meets every employee’s needs. It discusses compensation issues both within the family and between family and nonfamily employees.
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All in the family — The ins and outs of the FMLA
Year End 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 689
Abstract: Many employers have a general understanding of the Family and Medical Leave Act of 1993, but the particulars can be a bit fuzzy. Because missteps in FMLA compliance can lead to conflicts with employees and even costly lawsuits, it’s important to be familiar with the requirements. This article offers a primer on several significant provisions involving who can qualify and under what circumstances.
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Practical Perspectives: Key financial issues for you and your family — Careful caregiver learns about Medicaid planning
Year End 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 487
Abstract: In this issue, “Practical Perspectives” discusses the case of Rita, who worried about possibly having to place her mother in a nursing home. With long-term care insurance not being an option, she visited her financial advisor, who discussed Medicaid planning — including the option of creating an irrevocable trust.
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Moneylines: News briefs for businesses
Year End 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 330
Abstract: This issue’s “Moneylines” takes a look at “activity-based billing,” which charges customers on the basis of how they use a product or service; a survey regarding the importance of company culture; and the risks involved with employees using personal computerized devices to perform job duties.
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Pension planning — Start thinking about payouts now
Year End 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 752
Abstract: The traditional pension may seem like a thing of the past, but one survey indicates that more than half of workers are still counting on payouts from one of these “defined benefit” plans in retirement. But should one take a lump sum payout or an annuity? If the latter, should it be a single-life or joint-life annuity? This article describes these options and the factors to consider when choosing one.
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Savvy business owners can find financing
Year End 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1137
Abstract: Recent data indicates financing is there for the savvy business owner who knows where to find it. But the reason behind this availability isn’t necessarily because the economy is getting markedly better. Rather, competition is creating opportunities for business owners to get the capital they need. This article discusses crowdfunding, angel investors and other options to traditional loan offerings. A sidebar describes three tests to help a company decide if a loan is advisable.
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COMPLIANCE ALERT
Year End 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 81
Abstract: A brief list of key tax reporting deadlines for December and January.
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Navigating the revised Form 2848
Year End 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 384
Abstract: Third-party administrators (TPAs) use IRS Form 2848, "Power of Attorney and Declaration of Representative," when representing clients on matters concerning IRS notices. The form allows TPAs to apply for a determination letter on the client’s behalf. The TPA or plan administrator must complete Form 2848 when using voluntary correction programs. This brief article summarizes the revised Form 2848 that affects retirement plans.
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The Moving Ahead for Progress in the 21st Century Act — PBGC premiums increased and pension plan funding stabilized
Year End 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 449
Abstract: In July, President Obama signed into law the Moving Ahead for Progress in the 21st Century Act (MAP-21). The act significantly affects pension plans through the stabilization of pension funding and by increasing Pension Benefit Guaranty Corporation (PBGC) premiums substantially through 2015. This article reviews what pension plan sponsors need to know.
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Are you ready for a plan audit?
Year End 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 809
Abstract: Federal audits and investigations of retirement plans are on the rise. With proper preparation, plan sponsors can get through the process with minimal problems. A well-prepared employer will help simplify the audit process, minimize paperwork, lower administrative costs and reduce risks connected with an audit. This article describes what every sponsor can do to ease the audit process.