Flexible Estate Planning for Married Couples in an Uncertain Estate Tax Environment
- Planning Required Minimum Distributions for Multiple Beneficiaries. Caudill, April K. // Journal of Financial Service Professionals;Jan2008, Vol. 62 Issue 1, p33
The article discusses issues surrounding required minimum distributions (RMDs) from inherited individual retirement accounts (IRAs). Taxation of such funds can be severe. If multiple persons inherit an IRA, rules specifying that the shortest life expectancy be used to measure the payout period...
- Estate Planning 101. Dolle, Patrick // Production Machining;Nov2007, Vol. 7 Issue 11, p24
The article talks on the significance of estate planning in securing the future of assets and family. In estate planning, assets are transferred legally to beneficiaries before any tragic events will take place. In this way also, beneficiaries will not anymore problematize estate taxes by a...
- Drafting Estate-Planning Documents After EGTRRA. Feigenbaum, Richard A. // Advisor Today;Feb2002, Vol. 97 Issue 2, p42
Discusses approaches to drafting of estate planning documents in the United States since the passing of The Economic Growth and Tax Relief Reconciliation Act of 2001. Disclaimer approach; Traditional funding with a cap.
- 2001 Tax Act Changes Require Taxpayers to Review Their Estate Plans. Bunn, Radie G.; Whittenburg, G. E. // National Public Accountant;Dec2001/Jan2002, Vol. 46 Issue 10, p27
Focuses on the Economic Growth and Tax Relief Reconciliation Act of 2001 that includes a repeal of the federal estate and generation skipping transfer taxes in the United States by 2010. Reduced rates and exemption increases for estates; Impact of the changes in the estate and gift tax rules on...
- Keeping Up With the Estate Tax Law Changes. Zall, Milton // Air Conditioning Heating & Refrigeration News;6/25/2001, Vol. 213 Issue 8, p1
Asserts that the 2001 Economic Growth and Tax Relief Reconciliation Act may not change the estate tax law of the United States. Repeal of the tax in 2010; Revival in 2011; Estate tax exclusion and rate; Provisions on gift tax and capital gains; Importance of estate planning.
- "Unconstitutional Perpetual Trusts,". Berry, Turney P. // Trusts & Estates;Mar2015, Vol. 154 Issue 3, p39
A review of the article "Unconstitutional Perpetual Trusts" by Turney P. Berry and Steven J. Horowitz, which appeared in the 2014 issue of the journal, is presented.
- Chapter 8: Taxes: Estate Tax and Other Taxes. // Complete Guide to Planning Your Estate In Massachusetts;2009, p149
The article offers information on considering taxes in estate planning in Massachusetts. It states that tax is the most complex and the most important part of estate planning because it decreases the value of the property or money that will beneficiaries can acquire. It discusses the federal tax...
- Planning with the Uncertainty of Future Estate Taxes. Brenner, George // Journal of Financial Service Professionals;Mar2002, Vol. 56 Issue 2, p52
The passage of the Economic Growth and Tax Relief Reconciliation Act on June 7, 2001 has made sweeping changes to estate tax law. To complicate matters, most of the changes may be repealed on January 1, 2011. The new law has created an era of uncertainty, making estate planning difficult and...
- Dangerous Liaisons. Assouline, Jerome; Whitaker, G. Warren // Trusts & Estates;Mar2015, Vol. 154 Issue 3, p19
The article focuses on the rules related to estate planning and transfer of assets in the U.S. Topics discussed include the laws regulating the marital deductions in the U.S., rules for regulating transfer taxes and estate taxation, and the laws for regulating the exemption of inheritance taxes....