EST
Showing 161–176 of 384 results
-
Estate Planning Red Flag – You missed the 60-day IRA rollover deadline
March / April 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 329
Abstract: IRAs and employer plans can provide valuable estate planning benefits. If a person holds an IRA for life, his or her children can stretch out distributions over their lifetimes, maximizing the IRA’s tax-deferred growth and preserving more wealth for loved ones. If a person receives a distribution from an IRA or employer plan, he or she can preserve these benefits by rolling over the funds into a new IRA or plan within 60 days. This brief article explains what happens if the 60-day deadline is missed.
-
Don’t overlook securities laws when planning your estate
March / April 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 686
Abstract: For a variety of estate planning and asset management purposes, many affluent families hold their assets in trusts, family investment vehicles or charitable foundations. If assets held in this manner include interests in hedge funds, private equity funds or other “unregistered” securities, it’s important to ensure that the entity is qualified to hold such investments. This article defines an “accredited investor” and “qualified purchaser.”
-
Home sweet vacation home – Minimize family strife with smart planning and rules
March / April 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: Vacation home owners know what a relaxing refuge the home can be. However, without a solid plan and ground rules that all family members agree to, conflict and tension may result in a ruined vacation — or worse yet, selling the home. This article details steps to take to minimize potential family squabbles over a vacation home.
-
Keeping the family business in the family
March / April 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 1020
Abstract: Transferring a family business to the next generation requires a delicate balancing act. Estate and succession planning strategies aren’t always compatible, and the older and younger generations often have conflicting interests. This article discusses strategies to resolve these conflicts and transfer the business in a tax-efficient manner. A sidebar explains how an ESOP can provide an effective exit strategy.
-
Estate Planning Red Flag – Your trust owns S corporation stock
January / February 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 339
Abstract: S corporations must comply with several strict requirements or risk losing their tax-advantaged status. In an estate planning context, it’s critical that any trusts that own S corporation stock — or receive such stock through operation of an estate plan — be eligible shareholders. This brief article details four trust types that are eligible to be S corporation shareholders.
-
3 reasons you should continue making lifetime gifts
January / February 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: Now that the gift and estate tax exemption has reached $5.49 million (for 2017), it may seem that gifting assets to loved ones is less important than it was in previous years. However, lifetime gifts continue to provide significant benefits, whether an estate is taxable or not. This article details three reasons why making lifetime gifts continues to make sense.
-
Is a noncharitable purpose trust right for you?
January / February 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 594
Abstract: There are two trust types that don’t require one or more human beneficiaries: charitable trusts and noncharitable purpose (NCP) trusts. A charitable trust is the more common of the two, but an NCP trust could also be a formidable tool to help achieve one’s estate planning goals. This article explains how an NCP trust works and details its drawbacks.
-
IRS targeting FLPs – Proposed regs endanger valuation discounts for family-controlled entities
January / February 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 1019
Abstract: In August 2016, the IRS released its long-anticipated proposed regulations limiting the ability of family limited partnerships and other family-controlled entities to take advantage of valuation discounts. If the regulations are finalized as proposed, they’ll make it difficult, if not impossible, for these entities to use certain lapsing rights and liquidation restrictions to “devalue” interests for gift and estate tax purposes. This article details the proposed regs. A sidebar offers alternative estate planning strategies.
-
Estate Planning Red Flag – You’re leaving an IRA to someone other than your spouse
November / December 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 305
Abstract: An IRA can be a powerful wealth-building tool, offering tax-deferred growth (tax-free in the case of a Roth IRA), asset protection and other benefits. But if a person leaves an IRA to his or her children — or to someone else other than a spouse — these benefits can be lost without careful planning. This brief article explains the pitfalls of giving an IRA to someone other than a spouse.
-
A work in progress – An uncertain future requires a flexible estate plan
November / December 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 753
Abstract: An estate plan shouldn’t be a static document. In fact, a person should revisit it every few years to account for life-changing events, such as marriage or the birth of a child, or tax law changes. If one’s life expectancy is 30 years or more, it may be difficult to plan for the future. This article explains that adding flexibility to an estate plan is important, and a carefully constructed trust is the proper vehicle.
-
Is private placement life insurance right for you?
November / December 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 641
Abstract: The estate planning landscape has changed dramatically during the past decade. Thus, many families are shifting their estate planning focus from gift and estate tax reduction to income tax reduction. In recent years, private placement life insurance (PPLI) has emerged as an effective tax-planning tool for investors in hedge funds and other “alternative” investments. This article discusses the ins and outs of PPLI policies.
-
The cost segregation study – An overlooked estate planning tool
November / December 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 933
Abstract: Owners of commercial and rental residential real estate often use cost segregation studies to accelerate depreciation deductions and improve cash flow. But it might be surprising to learn that these studies also offer significant estate planning benefits. Families that inherit real estate can take advantage of these benefits, but they need to act quickly. This article explains the estate planning benefits of a cost segregation study. A sidebar details the benefits of a “look-back” study.
-
Estate Planning Red Flag – You haven’t substantiated your charitable gifts
September / October 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 347
Abstract: As the end of the year approaches, many people’s thoughts turn to charity. To avoid losing valuable charitable deductions, it’s important to become familiar with substantiation requirements. This brief article details how to substantiate contributions of various dollar amounts.
-
Of sound mind – Take steps now to minimize the chance of a contested will after death
September / October 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 604
Abstract: Regardless of how harmonious a family may be during one’s life, there’s always a chance that a disgruntled family member may challenge an estate plan after the estate owner’s death. This article defines “undue influence” and details steps to take to avoid undue influence claims.
-
Do you need to file a gift or estate tax return?
September / October 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: If one has made substantial gifts to loved ones, or is the executor of someone’s estate, it’s important to understand the rules surrounding gift and estate tax returns. Determining whether one needs to file a return can be confusing, and in some cases it’s advisable to file a return even if it’s not required. This article explains the rules of filing a gift or estate tax return.
-
Asset protection – Preserving wealth for yourself and your heirs
September / October 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: There are many techniques available to protect one’s assets, from giving them to loved ones to placing them in offshore trusts. Regardless of what strategy is used, the key is to start planning now. The earlier one implements asset protection, the more effective it will be. This article discusses risk assessment and reviews both basic and sophisticated asset protection strategies, while a sidebar cautions against violating fraudulent transfer laws.