EST
Showing 145–160 of 384 results
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Estate Planning Red Flag – Your spouse’s estate missed the portability election deadline
November / December 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 308
Abstract: Portability allows a surviving spouse to apply a deceased spouse’s unused estate tax exemption amount toward his or her own transfers during life or at death. To secure these benefits, however, the deceased spouse’s executor must have made a portability election on a timely filed estate tax return. This brief article explains how the IRS has made it easier for estates to obtain an extension of time to file a portability election.
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Should you name a trust as IRA beneficiary?
November / December 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: An IRA is a popular vehicle to save for retirement, and it can also be a powerful estate planning tool. Some people designate a trust as beneficiary of their IRAs, but is that a good idea? This article explores the benefits and pitfalls of naming a trust as an IRA beneficiary.
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Year end in review – Revise your estate plan to reflect life changes during the past 12 months
November / December 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 544
Abstract: As the calendar soon turns to a new year, it’s an excellent time for a person to review his or her estate plan. Never intended to be static, the plan should be considered a work in progress. This article details specific life events that, if one or more take place, should trigger an estate plan review.
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Estate planning for second marriages: 5 tips to consider
November / December 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 987
Abstract: For traditional nuclear families, the goal of estate planning is usually straightforward: Leave everything to the surviving spouse who, in turn, will leave everything to their joint children. Things get more complicated when a person divorces and remarries, particularly when he or she has children (or stepchildren) with more than one spouse. This article details five estate planning considerations when a person remarries. A sidebar notes the importance of choosing trustees carefully when undertaking a second marriage.
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Estate Planning Red Flag – A significant portion of your wealth is concentrated in a single stock
September / October 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 333
Abstract: Estate planning and investment risk management go hand in hand. After all, an estate plan is effective only if a person has some wealth to transfer to the next generation. One of the most effective strategies for reducing the investment risk is to diversify the holdings. But it’s not unusual for affluent people to end up with a significant portion of their wealth concentrated in one or two stocks. This brief article explains why this can be problematic.
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Unmarried couples must consider alternative planning strategies
September / October 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 645
Abstract: Unmarried couples face many of the same estate planning concerns as married couples. However, married couples can use more advantageous estate planning strategies than unmarried couples. What this means is that unmarried couples must engage in special planning to ensure that their decisions regarding asset distribution and health care are carried out per their wishes. This article details estate planning strategies available to unmarried couples.
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Harnessing the power – Powers of appointment beneficial in an uncertain estate planning environment
September / October 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 575
Abstract: There are a variety of tools one can use to build flexibility into an estate plan. A power of appointment is simply a provision in an estate plan that permits another person to determine how, when and to whom certain assets in the estate or trust will be distributed. This article explains how a “holder” of a power of appointment can help ensure estate planning objectives are met.
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Life insurance – A flexible tool for charitable giving
September / October 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 960
Abstract: For most people, life insurance is a key component of their estate plans. For those charitably inclined, there are a variety of ways to use life insurance to increase the size of their charitable gifts or to make those gifts more cost effective. This article discusses several techniques to consider, and a sidebar explains what’s deductible when donating a policy.
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Estate Planning Red Flag – You haven’t made your burial wishes clear
July / August 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 235
Abstract: It may be difficult to think about, but funeral arrangements are a critical component of an estate plan. Failure to clearly communicate one’s wishes regarding the disposition of his or her remains can lead to tension, disputes and even litigation among family members during what is already a difficult time. This brief article explains specifically what should be communicated to loved ones.
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Inheriting property? Be aware of the basis consistency rules
July / August 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 641
Abstract: Legislation enacted in 2015 can have a significant impact on many estates as well as on beneficiaries who inherit property from those estates. It provides that the income tax basis of property received from a deceased person cannot exceed the property’s fair market value as finally determined for estate tax purposes. This article details the basis consistency rules.
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Zeros and ones … Account for digital assets in your estate plan
July / August 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 698
Abstract: Personal assets, such as online bank and brokerage accounts, and business assets, such as a company’s website, domain name, client databases and electronic invoices, all fall under the umbrella of digital assets. If a person dies without addressing these assets in his or her estate plan, loved ones or other representatives may not be able to access them without going to court — or, worse yet, may not even know they exist. This article explains how to properly address digital assets in an estate plan.
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Uncertainty reigns – Estate tax repeal now a real possibility
July / August 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 948
Abstract: Both President Trump and the Republican majority in Congress support elimination of “death” taxes, so there’s a good chance a bill to repeal the estate and generation-skipping transfer (GST) taxes will appear on the legislative agenda soon. But how will a repeal affect estate planning? This article discusses reasons why estate planning will remain essential and why dynasty trusts may begin to play a bigger role in planning strategies. A sidebar explains the pitfalls of using a formula clause.
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Estate Planning Red Flag – Your original will is missing
May / June 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 307
Abstract: In a world that’s increasingly paperless, most people are likely becoming accustomed to conducting a variety of transactions digitally. But when it comes to a person’s last will and testament, only an original, signed document will do. This brief article explains why an original will — not a photocopy — is critical and details storage options.
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Moving abroad? Consider the tax implications
May / June 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 723
Abstract: When planning to move to another country — to retire, to start a new job or for some other reason — it’s critical to consider the income and estate tax implications before relocating. This article considers the income, estate and gift tax implications of moving abroad.
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Tangible personal property – Assets with sentimental value require extra thought
May / June 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 574
Abstract: As a formal estate planning term, “tangible personal property” likely won’t elicit much emotion from a person. However, the items that make up tangible personal property, such as jewelry, antiques, photographs and collectibles, may be the most difficult to plan for because of their significant sentimental value. This article details the challenges of planning for tangible personal property.
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Planning for long-term care
May / June 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 905
Abstract: No matter how diligently people prepare, their estate plans can quickly be derailed if they or other loved ones require long-term home health care or an extended stay at a nursing home or assisted living facility. This article explains the planning necessary to offset the skyrocketing costs of long-term care. A sidebar looks at current long-term care insurance deduction limits.