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Showing all 13 results
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Payable-on-death accounts: Beneficial tools if used correctly
April 2024
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 307
Abstract: Payable-on-death accounts can provide a quick, simple and inexpensive way to transfer assets outside of probate. They can be used for bank accounts, certificates of deposit and even brokerage accounts.
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Estate Planning Red Flag – You’re donating appreciated assets to charity
January / February 2022
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 307
Abstract: Charitably inclined individuals likely know that donations of long-term appreciated assets, such as stock, have an advantage over cash donations. But in some cases, selling appreciated assets and donating the proceeds may be a better strategy. That’s because adjusted gross income limitations on charitable deductions are higher for cash donations. This brief article details the ins and outs of donating appreciated assets to charity.
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Estate Planning Red Flag – You’re getting divorced
July / August 2018
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 307
Abstract: A divorce is a life event which calls for an estate plan review and possible revisions. If alimony payments are part of a divorce agreement, be aware that the Tax Cuts and Jobs Act has changed alimony rules. This brief article discusses estate planning revisions to consider when getting a divorce.
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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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Estate Planning Red Flag – You haven’t properly funded your revocable trust
July / August 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 307
Abstract: If an estate plan includes a revocable trust — also known as a “living” trust — it’s critical to ensure that the trust is properly funded. Revocable trusts offer significant benefits, including asset management and probate avoidance. But these benefits aren’t available if the trust isn’t funded. This brief article explains how to fund a revocable trust.
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Shut the door – IRS ends defined benefit plan lump sum payouts
February / March 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 307
Abstract: Last summer, the IRS effectively overturned a number of private letter rulings issued over the past several years. Those rulings allowed plans to amend their qualified defined benefit plan to permit a participant in pay status to elect to convert the remaining value of the participant’s annuity payments to a lump sum payment during a temporary “window period.” This short article discusses the IRS’s new stance on issuing determination letters in these situations.
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When electronic disclosure isn’t enough under ERISA
October / November 2015
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 307
Abstract: ERISA’s disclosure rules require plan administrators to inform participants of circumstances that may cause a loss of benefits. But just what counts as a disclosure? This brief article summarizes a recent case involving the sufficiency of an electronic notice. Raymond Thomas v. CIGNA Group Insurance, et al. (No 09-CV-5029); 2015 WL 893534 (E.D. N.Y. 2015)
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Estate Planning Red Flag – Your plan doesn’t provide for items of sentimental value
September / October 2015
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 307
Abstract: Because many people focus on high-value assets in their estate plans, personal property items with relatively low monetary values that can have significant sentimental value may get overlooked. Using a personal property memorandum can help the estate’s executor on the disposition of personal property not covered by a will or living trust. This brief article explains the benefits of a personal property memorandum.
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Are you considering adopting a child? Learn the qualifications for adoption-related tax savings
November / December 2013
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 307
Abstract: Adopting a child is a wonderful way to expand a family. However, the adoption process can be expensive. The good news for those who have recently adopted or attempted to adopt a child is that they may be eligible for the federal adoption tax credit, made permanent earlier this year when the American Taxpayer Relief Act of 2012 was signed into law. This brief article discusses what the credit covers, who qualifies for it, and how to claim it.
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Tax calendar
January 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 307
Abstract: This article lists deadlines for filing certain tax documents, along with descriptions of the necessary procedures.
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New credit makes health care coverage more affordable
Winter 2011
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 307
Abstract: One of the provisions of 2010’s Patient Protection and Affordable Care Act is a health care tax credit for small employers, including nonprofits. The credit could significantly reduce health care costs — or enable nonprofits to offer employees coverage even where it might have seemed unaffordable. This article helps nonprofits determine whether they’re eligible.
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E-discovery: Avoiding inadvertent disclosure
Spring 2009
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 307
Abstract: Electronic evidence has assumed a prominent role in discovery. In turn, the massive amounts of data in such evidence have increased the risk of inadvertent disclosure of privileged materials. But savvy attorneys can use technology to screen evidence for potentially privileged materials. This short article offers tips.
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Estate Planning Red Flag – Your estate plan benefits your grandchildren or other “skip” persons
January / February 2008
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 307
Abstract: The federal generation-skipping transfer (GST) tax is one of the harshest in the tax code: It’s a flat tax (currently 35%) — in addition to gift or estate taxes — on transfers to a “skip person.” This short article explains how to minimize or avoid triggering GST tax. (Updated 4/27/12)