1057
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Adapting to the times – Estate planning focus shifts to income taxes
June / July 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 1057
Abstract: As the gift and estate tax exemption has significantly increased, and the estate tax rate decreased, individual income tax and capital gains tax rates have increased. This means that those who expect to have little or no estate tax liability should shift their focus to strategies for reducing income taxes. Fortunately, many estate planning strategies are available that can help reduce income taxes. This article discusses some of these strategies, with a sidebar looking at one in particular: the estate defective trust.
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Make health care decisions while you’re healthy
April / May 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 1057
Abstract: Estate planning isn’t just about what happens to assets after death. It’s also about protecting oneself and one’s loved ones, which includes having a plan for someone to make critical medical decisions in the event of one’s own incapacity. There are generally two ways of putting decisions in writing: 1) a living will and 2) a health care power of attorney (HCPA). This article describes the characteristics of each and explains why it’s a good idea to have both — or, if allowed by state law, a single document that combines the two. A sidebar discusses the importance of having a financial management plan in place and lists three traditional techniques for doing so.
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Capitalizing vs. discounting — Which appraisal method is appropriate, when?
January / February 2008
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 1057
Abstract: Under the income valuation method, value is a function of a company’s expected economic benefits and its risk relative to other investment types. The two most common income approaches are capitalization of earnings and discounted future earnings. This article discusses the distinctions of and differences between the two as well as the possible complexities that may arise in the use of the income approach (Updated 2/29/12)
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Time to review your business structure options
October / November 2009
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1057
Abstract: As business owners gather their tax-related information and documentation, one major issue they may want to review is whether their business structure still best suits their company’s needs and situation. Many smaller businesses start life as a sole proprietorship or partnership, so the prospect of a business structure change often occurs when a company’s ownership decides to incorporate. This could involve a switch to a C corporation or an S corporation — or, to strike a balance between partnership and incorporation, a limited liability company (LLC). This article looks at the tax and liability ramifications of these various options, while a sidebar lists the considerations involved in the choice between a C and an S corporation structure.
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Nonprofit watchdogs – Who are they and what are they looking for?
April / May 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 1057
Abstract: Nonprofit watchdog agencies are on the rise, becoming more prominent in the past five years than ever before. These independent organizations gather resources not only to help donors select fiscally responsible organizations for their charitable giving, but also to provide information to media, legislators and the philanthropic community. This article tells you what you need to know about the leading watchdogs — the Better Business Bureau Wise Giving Alliance (BBB Wise) and Charity Navigator (CN) — and how they evaluate nonprofits. (Updated 2/20/12)