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Showing 305–320 of 332 results

  • Estate Planning Red Flag – You’re transferring S corporation stock to an ineligible trust

    January / February 2009
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 311

    Abstract: S corporations are subject to a number of strict requirements. If a person transfers S corporation stock to an ineligible trust, he or she risks losing the corporation’s tax-advantaged status. This short article explains the three trust types that can hold S corporation stock.

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  • 9 questions single parents should ask about their estate plans

    January / February 2009
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 674

    Abstract: In many respects, estate planning for single parents is similar to estate planning for families with two parents. Single parents want to provide for their children’s care and financial needs after they’re gone. But when only one parent is involved, certain aspects of an estate plan demand attention. This article examines nine questions single parents should consider when reviewing their estate plans.

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  • Portion control – Does your tax apportionment clause divide the estate tax pie for best results?

    January / February 2009
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 810

    Abstract: The tax apportionment clause in a will or living trust specifies how the estate tax burden will be allocated among beneficiaries. Many people view the apportionment clause as little more than boilerplate. But if an estate is large enough to generate a significant estate tax liability, the apportionment clause can have a big impact on an estate plan. This article details the ins and outs of drafting an apportionment clause.

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  • Addressing intellectual property in an estate plan

    January / February 2009
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1059

    Abstract: Copyrights, patents and other forms of intellectual property (IP) can have enormous value. But whether IP rights are a significant source of wealth or only a small fraction of an estate, it’s critical to address them in an estate plan. This article defines IP and explains why these intangible assets behave differently than other types of property in an estate plan.

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  • Estate Planning Red Flag – Your estate plan doesn’t provide for sufficient liquidity

    November / December 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 298

    Abstract: When planning an estate, providing liquidity to pay taxes and other expenses is every bit as important as developing strategies to minimize estate and gift taxes. There are countless horror stories about families who were forced to sell a family business or other precious assets to raise the necessary funds to pay estate and gift taxes. This short article explains how to build liquidity into an estate.

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  • What goes down must come up – Estate planning in a low interest rate environment

    November / December 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1213

    Abstract: The financial markets have always been cyclical. When interest rates are low, it’s a sure bet that they’ll rise again, given time. Key federal rates have dropped this year to their lowest level in several years. So now is a good time to consider wealth-transfer strategies that lock in these low rates, such as family loans, grantor retained annuity trusts, charitable lead annuity trusts and sales to grantor trusts. This article details these strategies.

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  • Changing state taxes can affect your estate plan

    November / December 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 814

    Abstract: For years, state death taxes had little or no effect on estate planning. That’s because the state death tax credit allowed states to grab a piece of an estate’s federal tax pie with minimal administrative effort or expense. Now, however, the credit has been eliminated, prompting revenue-hungry states to rewrite their tax laws. This article explains how these new laws affect estate plans.

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  • Shelter your business assets – Preserve more wealth for your heirs with asset-protection strategies

    November / December 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 513

    Abstract: Estate planning and asset protection go hand in hand. Most people concentrate their asset-protection efforts on insulating their personal wealth from frivolous lawsuits or other claims. But if a significant portion of a person’s wealth is invested in a business, it’s equally important to protect its assets from unreasonable or excessive creditor claims. This article explores asset-protection strategies. (Updated: 11/30/12)

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  • Estate Planning Red Flag – You don’t have a gifting plan

    September / October 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 253

    Abstract: If a person’s estate plan doesn’t contain a gifting strategy, he or she is missing out on a relatively simple way to pass substantial amounts of wealth to heirs and reduce his or her estate tax liability. This short article provides an example of how much a gifting strategy can shelter wealth from estate taxes.

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  • Do you wish to disinherit a spouse or child?

    September / October 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 502

    Abstract: When a relationship with a spouse or child deteriorates, it may be time to make the difficult decision to disinherit him or her. This article answers three frequently asked questions about disinheriting a family member.

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  • Art direction – 5 estate planning strategies for your art collection

    September / October 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1025

    Abstract: All too often, people overlook their art collection when planning their estates. But paintings, sculptures and other pieces of art can be very valuable, in some cases representing a significant portion of one’s estate. This article describes five tips for addressing art in an estate plan. (Updated: 12/26/12)

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  • Abracadabra! Sec. 1031 exchange can make capital gains tax disappear

    September / October 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1189

    Abstract: If a person owns a highly appreciated business or investment property that he or she would like to sell or otherwise dispose of, the person can possibly avoid capital gains tax by exchanging it for new property that he or she plans to hold (or continue exchanging) for life. A Section 1031 exchange allows a person to eliminate the tax — or at least defer it until he or she sells the new property. This article details how a Sec. 1031 exchange works and explains how it may fit into a person’s overall estate planning strategy.

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  • Estate Planning Red Flag – You haven’t funded (or fully funded) your living trust

    July / August 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 346

    Abstract: A living trust is fully effective only when it’s fully funded. What does it mean to “fund” a trust? A person must transfer ownership of all or most of his or her assets to the trust or designate the trust as beneficiary of IRAs, qualified retirement plans or insurance policies. This short article explains which assets to include in a living trust.

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  • The inheritor’s trust – An estate planning strategy for your heirs

    July / August 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 668

    Abstract: After a lifetime of building wealth, people usually are pleased with the thought of their loved ones being able to enjoy it after they are gone. To help them keep the assets out of their taxable estates — as well as enjoy protection from creditors and wealth building opportunities — educate heirs about the benefits of creating an inheritor’s trust. This article details the necessary steps to create an inheritor’s trust.

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  • Special needs require a special needs trust

    July / August 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 788

    Abstract: If a person has a disabled family member who will require a nursing home, assisted-living facility or other long-term care after he or she is gone, the cost can be enormous. One option is to create a special needs trust that leaves as much to the family member as possible while making the most of government assistance. This article discusses the ins and outs of a special needs trust. (Updated 7/27/12)

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  • Should your life insurance be in an FLP?

    July / August 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 761

    Abstract: Life insurance is one of the building blocks of a sound estate plan. The key to avoiding estate taxes on life insurance is to make sure the policy holder doesn’t own the policy or possess any “incidents of ownership” in it. One option is to have an irrevocable life insurance trust purchase the policy. Another option that offers greater control and flexibility is having a family limited partnership (FLP) hold the policy. This article explains what an FLP is and its advantages and disadvantages of holding life insurance. (Updated: 7/27/12)

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