JK Lasser's New Rules for Estate and Tax Planning

Name: JK Lasser's New Rules for Estate and Tax Planning
Brand: Wiley
Price: 11.99 EUR
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Stewart H. Welch Harold I. Apolinsky Craig M. Stephens(Autor*in)

Wiley (Verlag)

3. Auflage

Erschienen am 20. Januar 2010

304 Seiten

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978-0-470-53567-7 (ISBN)

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JK Lasser's New Rules for Estate and Tax Planning Revised and Updated
Contents
Acknowledgments
Sirote & Permutt, P.C.
Harold Apolinsky's Family
Our Team
Craig M. Stephens' Family
Craig's Thanks
My Coauthor
Technical Assistance
THE WELCH GROUP Associates
John Wiley & Sons, Inc.
My Family
My Clients
Introduction
Chapter 1: Congress Plays' The Guessing Game' with the Estate Tax Laws
Cautionary Note
Retirement Savings and Pension Reform
Marginal Tax Rates
Education Funding Incentives
Business and Corporate Tax Relief
Estate, Gift, and Generation-Skipping Transfers
Chapter 2: Estate Planning: You Need It-Here's Why
What Is Estate Planning?
The Benefits of Estate Planning
The Nightmares of Poor Planning
The Myths of Estate Planning
Guidelines for Successful Estate Planning
Chapter 3: The Estate Tax System: How Much Are You Really Worth?
Determining Your Estate Net Worth
Understanding the Estate Tax System
Your Estate Tax Picture
Your Future Estate
Overview of Estate Planning Strategies
Chapter 4: Investment Strategies for Maximizing Estate Growth
Growth Strategy with a Safety Net
Prioritizing Your Investment Dollars
Retirement Planning: Choosing the Best Investment Environments
Some Final Thoughts on Investing
Chapter 5: Retire with Dignity: How Much Is Enough?
Your Retirement Requirements
Chapter 6: You Don't Have a Will? Big Trouble!
Property Transfers at Death
Transfers via Probate
Direct Transfers by Title
Other Methods of Property Ownership
Choosing the Best Methods of Ownership
Setting Estate Planning Goals
Chapter 7: Where There's a Will, There's Your Way!
What Is a Will?
Types of Wills
Advantages and Disadvantages of Wills
Intelligent Decisions Concerning Your Will's Basic Provisions
Executing Your Will
Where to Store Your Will
Other Important Documents
Working with Your Attorney
When to Review Your Estate Plan
Chapter 8: Using Trusts in Your Estate Plan
The Credit Shelter Trust Will
Disclaimers
Marital Trusts
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
Transferring Property into Your Living Trust
Types of Property Likely to Be Transferred
Living Trust Myths
Transacting Business with Your Trust
Chapter 10: Using Insurance in Your Estate Plan
Life Insurance
Using Life Insurance to Replace Income
How Much Life Insurance Do You Need?
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!
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
Getting Your Life Insurance into Your Trust
Using Life Insurance to Leverage Your Estate
About Your Cash Values
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
When the Donee Is a Minor
Other Tax-Free Gifts
Family Gifts Utilizing Trusts
Grantor Retained Annuity Trust
Grantor Retained Unitrust
Qualified Personal Residence Trust
Taking Advantage of Generation Skipping Transfers
Sales to Family Members
Loans to Family Members
Chapter 12: Strategic Planning with Charities
Outright Gifts to Charities
Testamentary Gifts to Charities
Gifts Using Charitable Trusts
Using Your Charitable Trust for Retirement Planning
The Private Foundation
Chapter 13: Family Limited Partnerships
General Structure of the Family Limited Partnership
Family Limited Partnership Rules
Chapter 14: Succession Planning for the Family Business or Farm
Special Estate Tax Benefits for Farmers and Closely Held Business Owners
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
Funding the Buy-Sell Agreement
One Final Strategy-the Employee Stock Ownership Plan
Chapter 15: Asset Protection Strategies
The Concept of Fraudulent Transfers
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
Foreign Asset Protection Trusts
Domestic Asset Protection Trusts
Epilogue: Dealing with Parents and Their Money
Appendix A: Professional Advisors
Appendix B: Estate Planning Terms
Index

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