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  • Estate Planning Pitfall – You’ve waited too long to transfer ownership of your life insurance policy

    October / November 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 315

    Abstract: Generally, the proceeds of one’s life insurance policy are included in their taxable estate. A person can remove them by transferring ownership of the policy, but there’s a catch: Wait too long, and one’s intentions may be defeated. Essentially, if ownership of the policy is transferred within three years of a person’s death, the proceeds revert to their taxable estate. This brief article explains why an irrevocable life insurance trust should own the proceeds.

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  • PBGC updates premium rates and payment deadlines

    June / July 2015
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 315

    Abstract: Earlier this year, the Pension Benefit Guaranty Corporation (PBGC) announced several changes affecting defined-benefit pension sponsors in 2015, including changes to annual premium rates and scheduling. This brief article highlights the updates.

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  • Taking advantage of Flexible Spending Accounts (FSAs)

    November 2014
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 315

    Abstract: An employee wishing to take advantage of an employer’s health care and/or dependent care FSA must specify, before year end, how much of his or her 2015 salary to convert into tax-free contributions to the plan. It’s then possible to take tax-free withdrawals next year as reimbursement for out-of-pocket medical and dental expenses and qualifying dependent care costs. But FSAs are “use-it-or-lose-it” accounts, so it’s important for employees to not set aside more than what they’ll likely have in qualifying expenses for the year. This article offers an example of how a couple with a high income and a low one can allocate their funds to an FSA in the most tax-efficient manner.

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  • Is my gift taxable?

    September 2013
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 315

    Abstract: This article reviews some basic information on the annual gift tax exclusion. It notes the current exclusion amount and the circumstances under which the gift tax does and does not apply.

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  • Doing business in China: A roundup of recent events

    August / September 2013
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 315

    Abstract: For U.S. companies, it can be challenging to keep up with all the rapid changes in China. This article summarizes a few recent developments of interest to business investors, including recent expansion of investment areas and how an economist views the investment climate.

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  • Estate Planning Pitfall – You’re using a prepaid funeral plan

    June / July 2013
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 315

    Abstract: To relieve their families of the burden of planning a funeral, many people plan their own and pay for them in advance. Unfortunately, prepaid funeral plans are fraught with potential traps. Some plans end up costing more than the benefits they pay out. And there may be a risk of losing the investment if the funeral provider goes out of business or one’s plans change. Some states offer protection, but many do not. This article offers several questions that a potential purchaser should ask.

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  • Assessing the worth of a noncompete

    March / April 2013
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 315

    Abstract: Noncompete agreements are used to smooth management transitions after a business sale. They are contractual agreements that restrict sellers from competing in the same industry for a given time period within a specific geographic area. This brief article explains how valuators determine the value of noncompete agreements in mergers and acquisitions.

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  • Take the right steps to terminate your 401(k) plan

    April / May 2012
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 315

    Abstract: If an employer decides to terminate its 401(k) plan, it must do so properly. If not, it could find itself facing steep consequences or even being sued by the Department of Labor. This brief article discusses the steps necessary to terminate a 401(k) plan.

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  • Estate Planning Red Flag – Your estate plan contains a formula clause

    May / June 2011
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 315

    Abstract: If one’s estate plan contains a formula clause tied to the federal estate tax exemption, it’s a good idea to review it in light of changes made by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. As this article explains, formulas may need to be adjusted to avoid unintended results.

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  • Don’t lose out on loss deductions

    April / May 2010
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 315

    Abstract: When a business is losing money, the tax code’s net operating loss (NOL) provisions can help ease the pain. But these days, many businesses have been operating at a loss for some time and have had insufficient income in recent years to take advantage of NOL carrybacks. To make the break more useful, the Worker, Homeownership and Business Assistance Act of 2009 (WHBAA) temporarily extended the maximum carryback period to five years for most businesses. WHBAA provides several options for businesses with NOLs.

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  • Estate planning pitfall – You’ve left all of your assets to your spouse

    Year End 2008
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 315

    Abstract: Leaving all of a person’s wealth to a spouse may seem like a simple, effective estate planning strategy thanks to the unlimited marital deduction. But leaving everything to a spouse is a potentially costly mistake that can cause a person to waste his or her federal estate tax exemption and dramatically reduce his or her children’s inheritances. This short article explains why using a bypass trust may be a better strategy.

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