Not Your Typical Incentive Trust: The ROTE and FST, Part 1
- Assisting Clients with Estate Planning. Kess, Sidney; Mendlowitz, Edward // CPA Journal;Oct2015, Vol. 85 Issue 10, p58
The article discusses how a certified public accountant (CPA) financial planner can help in estate planning. Topics discussed include involvement in estate planning to benefit clients and grows the practice, CPA financial planners can help in matters such as estimating federal and states estate...
- Be prepared for return of estate tax. // Free Press (Buda, TX);10/20/2010, Vol. 107 Issue 29, p1D
The article offers the author's insights on the return of the estate tax in 2011 and the things that should be considered to properly manage estate tax and planning.
- Estate Planning Opportunities in 2012 and Beyond. Harness, Nathaniel J.; Edelman, Daniel; Loving, Ajamu // GSTF Business Review;Mar2013, Vol. 2 Issue 3, p1
The U.S. is in an unprecedented estate planning conundrum that can bifurcate towards either elimination of estate taxes or reinstating exclusion amounts that are nearly 80% lower than the current exclusion amount and estate tax rates that are 20% to 25% higher. This paper discusses the current...
- High-Flexibility Strategy. Shenkman, Martin M. // Financial-planning.com;10/ 1/2013, p14
The article focuses on the revised income tax law for bypass trusts in estate planning in the U.S. The revised rule will exempt descendants from estate taxes as estates of surviving spouses are bypassed and will serve as an annual income taxsavings tool. Also mentioned are the roles of powers of...
- State inheritance taxes. Otte, John // Farm Futures;Apr2011, Vol. 8 Issue 4, p25
The article offers information on the emergence of an uncertainty concerning the state inheritance taxes in the U.S.
- Bibliography. Hollander, Stuart J.; Hollander, Rose; Fry, David S. // Saving the Family Cottage;3/1/2013, p195
A bibliography on the subject of family cottage and estate tax law in the U.S. is presented which includes the book "Creating the Good Will," the article Due Diligence and Joint Ownership Agreements," and the book "Values-Based Estate Planning."
- Federal Wealth Transfer Tax Reform--Certainty for Now. Kurlowicz, Ted // Wealth Channel Magazine;Spring2013, p43
The article explores changes in the wealth transfer tax system in the U.S. in 2013. The American Taxpayer Relief Act of 2012 (ATRA) gave America a legislation reforming the federal wealth transfer tax system without sunset provisions. The author says this market is largely underserved in terms...
- 2-year tax relief is half over; then what? Ferguson, Curt // Prairie Farmer;Dec2011, p94
The article offers information on the management of estate tax planning in the U.S. for 2012.
- Estate tax isn't your only consideration. Ferguson, Curt // Prairie Farmer;Apr2011, p58
The article looks into the disadvantages of the tax-free transfers of wealth in Illinois where heirs could gain a step up in basis when the property is passed down on the date of death and may need to choose between stepped up basis and estate tax.