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Annual exclusion gifts – A deceptively powerful estate planning strategy
July / August 2021
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 911
Abstract: In 2021, the federal lifetime gift and estate tax exemption amount is a whopping $11.7 million. So, for most people, it may seem like planning for gift and estate taxes is unnecessary. But even if a person’s net worth is only a fraction of the current exemption amount, there are good reasons to adopt strategies to reduce the size of his or her taxable estate. This article explains one such strategy: making regular annual exclusion gifts. A brief sidebar explores the benefits of further reducing one’s taxable estate by making direct tuition and medical expense payments.
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Creating an education legacy
March / April 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 911
Abstract: For many people, an important goal of estate planning is to leave a legacy for their children, grandchildren and future generations. And what better way to do that than to help provide for their educational needs? One way to do so is to establish a family education trust that invests in one or more 529 plans. This article details that strategy. A sidebar explains what happens when there are unused funds in a 529 plan.
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General contractor focus – Winning the subcontractor lottery with prequalification
Winter 2010
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 911
Abstract: Sometimes getting the right subcontractor for a job may seem like playing the lottery. But a good way for a contractor to win the subcontractor lottery is to prequalify the subs with whom they intend to regularly work. From there, having a sound scheduling system can go a long way toward getting the most from subs that make the list. This article offers tips on how to examine a sub’s financial condition and scheduling capacity, while a sidebar gives suggestions for subcontractors hoping to get prequalified.
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It’s not that easy: Determining how costs affect lost profits
May / June 2009
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 911
Abstract: Lost profits are a common measure of damages in commercial litigation, and in many cases they’re the only form of recovery that can truly make a plaintiff whole. Establishing the amount of lost profits requires the parties to estimate what the plaintiff would have earned but for the defendant’s alleged misconduct. This article takes a look at a hypothetical example of how lost profits can be determined.