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Showing 321–324 of 324 results

  • 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)

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  • GRAT expectations – A zeroed-out GRAT can transfer wealth tax-free

    January / February 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 562

    Abstract: A zeroed-out grantor retained annuity trust (GRAT) may be an attractive addition to an estate plan if a person has a large estate and has used up the $1 million lifetime gift tax exemption (or wishes to preserve the exemption for other purposes). This article details how a zeroed-out GRAT works.

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  • 6 postmortem strategies for revitalizing an estate plan

    January / February 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 920

    Abstract: Estate planning is an inexact science. No matter how much time is put into a plan, changing tax laws and personal circumstances can hamper its ability to achieve an estate planner’s objectives. Fortunately, there are postmortem strategies a spouse, executor and beneficiaries can use to reduce estate taxes. This article explores six postmortem estate planning strategies.

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  • Pondering your policy – Watch out for a little-known tax trap – the transfer-for-value rule

    January / February 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1141

    Abstract: Life insurance is an essential building block in an estate plan. But it’s important to handle life insurance policies carefully. Beneficiaries typically are exempt from income taxes on death benefit proceeds. But if a policy is transferred for valuable consideration, the risk of triggering income taxes arises because of a little-known, yet lethal, provision of the Internal Revenue Code called the transfer-for-value rule. This article explains the transfer-for-value rule.

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