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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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Estate Planning Red Flag – Your will leaves everything to your life partner
September / October 2014
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 308
Abstract: There are many benefits to marriage, including some significant estate planning advantages. Nevertheless, for a variety of reasons, many couples — both opposite-sex and same-sex — choose not to marry. It’s common for unmarried partners to leave all or most of their wealth to each other in their wills. But this can result in a significant estate tax liability. This article notes a couple of techniques that unmarried partners can use to reduce their estate tax bills.
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Estate Planning Red Flag – You hold joint title to property with a relative or friend
May / June 2014
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 308
Abstract: Owning assets jointly with one or more children or other heirs is a common estate planning “shortcut.” But like many shortcuts, it can produce unintended — and costly — consequences, such as unnecessary taxes, creditor claims, and loss of control. This article notes that one or more properly drafted trusts can avoid each of these problems without the need for probate.
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At-risk rules for a closely held corporation
October 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 308
Abstract: The at-risk rules may limit the amount of loss that can be deducted from investment in a closely held corporation. The amount of loss a corporation may recognize from an activity is limited to the amount that is at risk for that activity at the close of the tax year. This article explains what assets are included in the amount that’s at risk in an activity. It notes that these rules are not the only ones that may limit tax benefits from losses in a closely held corporation.
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Residential energy credit
July 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 308
Abstract: One way to control the cost of home energy use is to make one’s home more energy efficient. Better still when those energy-saving improvements qualify for a federal tax credit. The Nonbusiness Energy Property credit (Residential Energy credit) has been available since 2006 and was recently extended through 2013. This article explains what the credit covers.
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Estate Planning Red Flag – You don’t know the value of your assets
November / December 2011
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 308
Abstract: With the high gift and estate tax exemptions currently in effect ($5 million, or $10 million for married couples), one might think that estate valuations are less important. But even if an estate’s value is under the exemption amount, there are several good reasons to determine the value of the assets. This brief article lists several.
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5 highlights of MetLife’s employee benefits trends study
Year End 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 308
Abstract: MetLife recently published its eighth annual Study of Employee Benefits Trends, which is a compilation of the results of surveys of employers and employees about issues that are facing the U.S. benefits industry today. This brief article highlights five of the study’s major findings.