JK Lasser's New Rules for Estate, Retirement, and Tax Planning

 
 
Standards Information Network (Verlag)
  • 6. Auflage
  • |
  • erschienen am 5. Februar 2019
  • |
  • 352 Seiten
 
E-Book | PDF mit Adobe-DRM | Systemvoraussetzungen
978-1-119-55911-5 (ISBN)
 
The popular handbook to estate planning, now updated for 2018 Since its first publication in 2002, New Rules for Estate, Retirement, and Tax Planning has sold more than 40,000 copies, providing a solid, accessible introduction to estate planning for any age or income bracket. Now in its sixth edition, Estate, Retirement, and Tax Planning continues this tradition, covering such topics as trusts, donations, life insurance, and wills in easy-to-understand language that offers valuable insights and solid strategies to help you preserve your wealth and plan your estate so that your assets go where you want with a minimum of taxes and government interference. This comprehensive guide answers such common questions as: How much do I need to retire comfortably? How do I protect my children's inheritance? How do I ensure planned donations are made after I'm gone? And many more. The Sixth Edition is also fully updated to reflect changes following the 2018 Tax Cuts and Jobs Act, so that you can learn how new regulations could impact your inheritance and trusts. Other notable features include advice on working with elderly parents and introducing financial planning to children and teenagers, in addition to a list of professional advisers and a glossary of estate planning terms. * Understand estate planning and obtain solid strategies for growing your wealth * Explore asset protection and succession planning strategies * Discover how recent updates to the tax code could affect you and your heirs * Stay informed of any relevant law changes with an author-managed web site Estate, Retirement, and Tax Planning contains a wealth of valuable information for any adult who needs help planning their financial future, from the established professional heading toward retirement, to the young adult looking to understand the basics. Wherever you are in your journey, use Estate, Retirement, and Tax Planning to ensure your legacy is protected.
weitere Ausgaben werden ermittelt
STEWART H. WELCH, III, AEP (R), CFP (R), is a nationally recognized, fee-only financial advisor. The author of six books, he is founder of The Welch Group, which manages in excess of $1 billion for a nationwide clientele.

J. WINSTON BUSBY, ESQ, LLM, counsels clients on tax and estate planning. He is co-author of the New Rules for Estate, Retirement, and Tax Planning, Fifth Edition, and writes regularly on income and transfer tax planning.
  • Cover
  • Title Page
  • Copyright
  • Contents
  • Acknowledgments
  • Introduction
  • Chapter 1 Tax Cuts and Jobs Act of 2017
  • Ordinary Income Tax Rates
  • Capital Gains Tax Rates and Qualified Dividends
  • Educational Provisions
  • Education IRA
  • Section 529 Plans
  • Business and Corporate Tax Relief
  • Corporate Tax Rate Changes
  • Pass-Through Income Deduction Under § 199A
  • Estate, Gift, and Generation-Skipping Transfers
  • Estate-Planning Issues under the 2017 TCJA
  • Planning with Portability Under the TCJA
  • Dangers of Relying on Portability
  • Planning Considerations Under the 2017 TCJA
  • The 3.8 Percent Tax on Net Investment Income
  • Limitations on Deductions
  • Changes to Standard Deduction
  • Mortgage Interest Deduction
  • Charitable Deductions
  • Deduction for State and Local Taxes
  • Alimony Payments Deduction
  • Miscellaneous Itemized Deductions
  • Pease Limitation
  • Chapter 2 Estate Planning
  • What Is Estate Planning?
  • Investment Planning
  • Tax Planning
  • Protecting Your Family
  • Protecting Your Assets
  • Carrying Out Your Personal Goals and Wishes
  • Gathering and Drafting Appropriate Documents
  • The Benefits of Estate Planning
  • The Nightmares of Poor Planning
  • The Myths of Estate Planning
  • Myth 1: Estate Planning Is for Old People
  • Myth 2: Estate Planning Is for the Rich
  • Myth 3: Estate Planning Focuses on Death
  • Guidelines for Successful Estate Planning
  • Get Organized
  • Determine Your Current Estate Net Worth
  • Establish Your Estate-Planning Goals
  • Hire Competent Professional Help
  • Monitor Your Progress
  • Chapter 3 The Estate Tax System
  • Determining Your Estate Net Worth
  • Understanding the Estate Tax System
  • Your Estate Tax Picture
  • Step 1
  • Step 2
  • Step 3
  • Step 4
  • Step 5
  • Step 6
  • Step 7
  • Your Future Estate
  • Overview of Estate Planning Strategies
  • Chapter 4 Investment Strategies for Maximizing Estate Growth
  • Growth Strategy with a Safety Net®
  • Withdrawal Rates
  • Prioritizing Your Investment Dollars
  • Retirement Planning: Choosing the Best Investment Environments
  • Retirement Plans
  • Roth Conversions
  • Magnify the Power of Your Retirement Plan Tenfold
  • Personal Investment Accounts
  • Tax-Deferred Investment Programs
  • Life Insurance
  • Some Final Thoughts on Investing
  • Chapter 5 Retirement Planning: Living Your Dream
  • Your Retirement Requirements
  • Define Your Assumptions
  • Subtract Your Sources of Retirement Income
  • Monitor Your Portfolio Withdrawal Rate
  • Best Retirement Strategies
  • Reverse Mortgages
  • Social Security Strategies
  • Strategy 1: The Widow/Widower Strategy
  • Strategy 2: The 62/70 Strategy
  • Strategy 3: Draw Retirement Benefits, Postpone Social Security Benefits
  • Strategy 4: Reduce Your Combined Income by Paying Off Debt
  • Strategy 5: Convert to a Roth IRA
  • Customizing Your Health Care Plan
  • Understanding Medicare
  • Deciding on the Best Plan for You
  • Chapter 6 You Don't Have a Will? Big Trouble!
  • Property Transfers at Death
  • Transfers via Probate
  • Step 1: Locate and Interpret the Will
  • Step 2: Identifying Your Estate Representative
  • Step 3: Determine Who Your Heirs Are
  • Step 4: Locate and Value All Your Property
  • Step 5: Identify Creditors
  • Step 6: Resolve Disputes
  • Step 7: Pay All Expenses, Debts, and Taxes
  • Step 8: File All Tax Returns
  • Step 9: Distribute Property to Heirs
  • Direct Transfers by Title
  • Fee Simple Ownership
  • Joint Tenants with Right of Survivorship
  • Community Property
  • Other Methods of Property Ownership
  • Life Estates
  • Revocable Living Trusts
  • Irrevocable Trusts
  • Payment on Death Accounts
  • Beneficiary Designations
  • Choosing the Best Methods of Ownership
  • Setting Estate Planning Goals
  • Goals of Your Estate Plan
  • Chapter 7 Where There's a Will, There's Your Way!
  • What Is a Will?
  • Types of Wills
  • Oral, or Nuncupative, Will
  • Holographic Will
  • Joint Will
  • Simple Will
  • Testamentary Trust Will
  • Advantages and Disadvantages of Wills
  • Advantages of Having a Will
  • Disadvantages of Having a Will
  • Intelligent Decisions Concerning Your Will's Basic Provisions
  • Opening Declaration
  • Item 1: Payment of Debts and Funeral Expenses
  • Item 2: Personal Items
  • Item 3: Residence(s)
  • Item 4: Division of Residuary Estate
  • Item 5: Payment of Taxes
  • Item 6: In Terrorem Clause
  • Item 7: Minors' Trusts
  • Item 8: Executors
  • Item 9: Trustees
  • Item 10: Trustee Powers
  • Item 11: Guardians
  • Item 12: Simultaneous Death Clause
  • Item 13: Perpetuities Clause
  • Item 14: Spendthrift Provision
  • Executing Your Will
  • Where to Store Your Will
  • Other Important Documents
  • Power of Attorney
  • Living Wills, Advance Medical Directives, and Health Care Powers
  • Letter of Instruction
  • Working with Your Attorney
  • When to Review Your Estate Plan
  • Chapter 8 Using Trusts in Your Estate Plan
  • The Credit Shelter Trust Will
  • Effective Estate Plan
  • Disclaimers
  • Marital Trusts
  • General Power of Appointment Trust
  • The Qualified Terminable Interest Property Trust
  • Qualified Domestic Trust
  • Spendthrift Trust
  • Standby Trust
  • Other Trusts
  • Chapter 9 Understanding the Living Trust
  • Advantages of Living Trusts
  • Disadvantages of Living Trusts
  • How a Living Trust Operates
  • Choosing the Trustee
  • Revocable versus Irrevocable
  • Funded versus Unfunded
  • One Trust or Two?
  • Incompetence Provision
  • Wills
  • Transferring Property into Your Living Trust
  • Types of Property Likely to Be Transferred
  • Real Estate
  • Bank Accounts and Bank Money Market Accounts
  • Brokerage Accounts
  • Individual Stock Certificates and Individual Bonds
  • Life and Disability Insurance
  • Vehicles, Motorcycles, and Boats
  • Individualized Retirement Accounts and Other Retirement Accounts
  • Annuities
  • Property Having No Title
  • Jointly Held Property
  • Living Trust Myths
  • Myth 1: A Living Trust Protects My Assets from Creditors
  • Myth 2: A Living Trust Saves Taxes
  • Myth 3: If I Have a Living Trust, I Do Not Need a Will
  • Myth 4: All My Property Will Ultimately Be Directed to My Living Trust
  • Myth 5: When I Die, My Living Trust Will Prevent Delays Typically Associated with Probate
  • Myth 6: A Living Trust Eliminates the Cost of Probate
  • Transacting Business with Your Trust
  • Chapter 10 Using Insurance in Your Estate Plan
  • Life Insurance
  • Life Insurance Basics
  • Term Insurance
  • Cash Value Insurance
  • Using Life Insurance to Replace Income
  • Life Insurance for Income Earners
  • How Much Life Insurance Do You Need?
  • Step 1
  • Step 2
  • Step 3
  • What Type of Life Insurance Is Best for You?
  • Insurance on a Homemaker
  • Insurance on Adult Children
  • How to Get the Best Deal on Term Life Insurance
  • Insurance Warnings!
  • Financial Strength
  • Mortgage Life Insurance
  • Credit Life Insurance
  • Using Life Insurance for Estate Liquidity
  • How Much Is Enough?
  • What Type of Life Insurance Is Best for Estate Liquidity?
  • The Irrevocable Life Insurance Trust
  • Step 1
  • Step 2
  • Step 3
  • Step 4
  • Step 5
  • Getting Your Life Insurance into Your Trust
  • Disadvantages of the Irrevocable Life Insurance Trust
  • Using Life Insurance to Leverage Your Estate
  • How Much Is Enough?
  • Types of Insurance
  • About Your Cash Values
  • The Joint Dynasty Trust
  • Dynasty Planning without a Trust
  • One Final Benefit of Dynasty Planning
  • Long-Term Care Insurance
  • Estate-Planning Benefits of Long-Term Care Insurance
  • Chapter 11 Smart Strategies for Gifting Assets to Family Members
  • The Annual Gift Tax Exclusion
  • Unintended Gifts
  • Filing a Gift Tax Return
  • The Lifetime Applicable Exclusion Amount
  • Outright Gifts
  • Outright Gifts of Cash
  • Outright Gifts of Appreciating Property
  • Outright Gifts of Appreciated Property
  • Roth IRAs
  • When the Donee Is a Minor
  • Custodial Accounts
  • 2503(b) Trust
  • 2503(c) Trust
  • 529 Plans
  • Other Tax-Free Gifts
  • Family Gifts Utilizing Trusts
  • Grantor Retained Annuity Trust
  • Grantor Retained Unitrust
  • Qualified Personal Residence Trust
  • How to Set Up a Qualified Personal Residence Trust
  • Tax Treatment
  • Death during the Term of the Trust
  • Taking Advantage of Generation-Skipping Transfers
  • Sales to Family Members
  • Installment Sales to Family Members
  • The Private Annuity
  • Loans to Family Members
  • Sales to Intentionally Defective Grantor Trusts
  • The Legacy Trust
  • How Long Does a Legacy Trust Last?
  • How Do the Children Get Money from a Legacy Trust?
  • Who Would Be the Trustee?
  • What if the Children Don't Like the Trustee?
  • What About Having a Sibling as the Trustee?
  • What About the Different Needs of the Children?
  • The Umbrella Trust
  • Can the Legacy Trust Be Used to Fund the Education of Our Grandchildren?
  • What Are the Disadvantages of a Legacy Trust?
  • Can a Legacy Trust Spoil the Children?
  • Are There Provisions that Must Be Included in the Legacy Trust?
  • Generation-Skipping Transfers (GST)
  • Chapter 12 Strategic Planning with Charities
  • Outright Gifts to Charities
  • Gifts of Cash
  • Gifts of Property
  • Gifts of Appreciated Property
  • Gifts to Public Foundations
  • Tax Deduction Limitations on Outright Gifts
  • Testamentary Gifts to Charities
  • Gifts Using Charitable Trusts
  • Charitable Remainder Annuity Trust
  • Using Your Charitable Trust for Retirement Planning
  • Pooled Income Funds
  • Charitable Lead Trust
  • The Private Foundation
  • Advantages
  • Disadvantages
  • Chapter 13 Family Limited Partnerships
  • General Structure of the Family Limited Partnership
  • Advantages
  • Disadvantages
  • Family Limited Partnership Rules
  • Discount Planning
  • Calculating Discounts
  • Maximizing Your Discounts
  • Recognition of General and Limited Partners' Rights
  • Minors' Interests in Family Limited Partnerships
  • Using Multiple Family Limited Partnerships to Maximize Benefits
  • Limited Liability Companies
  • Chapter 14 Succession Planning for the Family Business or Farm
  • Special Estate Tax Benefits for Farmers and Closely Held Business Owners
  • Installment Payment of Estate Taxes
  • Special-Use Valuation
  • Valuing Your Business or Farm
  • Succession or Sale?
  • Succession Planning: Keeping the Family Business in the Family
  • Maximizing Your Business's Value through a Sale
  • Structuring Your Buy Sell Agreement
  • Types of Buy Sell Agreements
  • Entity Purchase Agreements
  • Cross-Purchase Agreements
  • Hybrid Agreements
  • Funding the Buy Sell Agreement
  • One Final Strategy-The Employee Stock Ownership Plan
  • Chapter 15 Asset Protection Strategies
  • The Concept of Fraudulent Transfers
  • State Exemptions
  • Insurance
  • Asset Protection for Married Couples
  • A Word about Jointly Held Property
  • Retirement Plans
  • Life Insurance
  • Using Trusts to Protect Assets
  • Using Limited Liability Entities to Protect Assets
  • Use of Multiple Limited Liability Entities
  • A Word of Caution to Directors
  • Foreign Asset Protection Trusts
  • The Basics of a Foreign Asset Protection Trust
  • Domestic Asset Protection Trusts
  • Chapter 16 Personal Business Planning Issues
  • Choosing the Right Entity for Your Business
  • Sole Proprietorship
  • General Partnership
  • Limited Partnership
  • Corporations
  • Advantages
  • Disadvantages
  • Best Fit
  • Advantages
  • Disadvantages
  • Best Fit
  • Advantages
  • Disadvantages
  • Best Fit
  • Advantages
  • Disadvantages
  • Best Fit
  • Closing Thoughts
  • Following the Rules, Regulations, and Procedures
  • Importance of a Business Plan
  • Epilogue-Dealing with Parents and Their Money
  • Appendix A-Professional Advisers
  • Appendix B-Estate Planning Terms
  • Appendix C-IRS Life Expectancy Table
  • About the Authors
  • Index
  • EULA

Dateiformat: PDF
Kopierschutz: Adobe-DRM (Digital Rights Management)

Systemvoraussetzungen:

Computer (Windows; MacOS X; Linux): Installieren Sie bereits vor dem Download die kostenlose Software Adobe Digital Editions (siehe E-Book Hilfe).

Tablet/Smartphone (Android; iOS): Installieren Sie bereits vor dem Download die kostenlose App Adobe Digital Editions (siehe E-Book Hilfe).

E-Book-Reader: Bookeen, Kobo, Pocketbook, Sony, Tolino u.v.a.m. (nicht Kindle)

Das Dateiformat PDF zeigt auf jeder Hardware eine Buchseite stets identisch an. Daher ist eine PDF auch für ein komplexes Layout geeignet, wie es bei Lehr- und Fachbüchern verwendet wird (Bilder, Tabellen, Spalten, Fußnoten). Bei kleinen Displays von E-Readern oder Smartphones sind PDF leider eher nervig, weil zu viel Scrollen notwendig ist. Mit Adobe-DRM wird hier ein "harter" Kopierschutz verwendet. Wenn die notwendigen Voraussetzungen nicht vorliegen, können Sie das E-Book leider nicht öffnen. Daher müssen Sie bereits vor dem Download Ihre Lese-Hardware vorbereiten.

Bitte beachten Sie bei der Verwendung der Lese-Software Adobe Digital Editions: wir empfehlen Ihnen unbedingt nach Installation der Lese-Software diese mit Ihrer persönlichen Adobe-ID zu autorisieren!

Weitere Informationen finden Sie in unserer E-Book Hilfe.


Download (sofort verfügbar)

16,99 €
inkl. 5% MwSt.
Download / Einzel-Lizenz
PDF mit Adobe-DRM
siehe Systemvoraussetzungen
E-Book bestellen