Optimal Give-Versus-Bequeath Tax Strategies Under the Tax Relief Act of 2001
- Estate Planning: Not Just for Elders. Darling, Hyman G. // BusinessWest;6/6/2011, p26
The article discusses the author's views on the importance of early estate planning regardless of health, age or status in Massachusetts. He mentions that there are many state-specific changes in the law and relative taxes that need to be considered when making an estate plan. The author...
- Where there's a will, there's a way for estate planning. J., John; Grande, Traudy F. // Ophthalmology Times;4/1/2004, Vol. 29 Issue 7, p56
Answers questions about estate planning in the U.S. Absence of marital deduction for a property left to a spouse who is not an American citizen; Use of a qualified disclaimer to reduce taxes on inherited wealth.
- The New Face of Estate Planning. Scroggin, John J. // Advisor Today;Oct2003, Vol. 98 Issue 10, p24
Discusses the changes in the business of estate planning based on the clients' perception. Manner of estate planning and probate administration; Implications of the reduction in the number of Americans subject to estate taxes for the goal of estate planning; Transformation of estate planning...
- An estate plan -- why everyone should have one. Glenn, Stewart P.; Bhandarkar, Sarita // Fairfield County Business Journal;10/25/2010, Vol. 49 Issue 43, p22
The article discusses the importance of having an estate plan in the U.S. It details the early process in the estate planning. It discusses the differences between a will and a revocable trust in order for one to decide which is the best tool in estate planning. With a will, one can make...
- SIBLING RIVALRY: THE SUCCESSFUL USE OF FAMILY LIMITED PARTNERSHIPS FOR WEALTH TR s1~s IN ESTATE OF STONE v. COMMISSIONER. // Tax Lawyer;Summer2004, Vol. 57 Issue 4, p947
The article discusses the successful use of family limited partnerships for wealth transfers in Estate of Stone vs. Commissioner. It assesses the factors contributing to the estate's highly successful use of the family limited partnership form to minimize estate taxes. It discusses the extensive...
- ESTATE PLANNING FOR BUSINESS OWNERS: A CASE STUDY. Blesy, David J. // Journal of Financial Planning;Oct93, Vol. 6 Issue 4, p179
After the owner of a family business has spent a lifetime building a successful business, how can the owner successfully pass the business to the next generation at a minimal estate-tax cost? This article discusses the estate-planning process as well as planning techniques applicable to owners...
- Bypass Operations. Korn, Donald Jay // Financial Planning;Dec2001, Vol. 31 Issue 12, p51
Discusses the use of B trust or credit shelter trusts and A trusts or marital trusts for estate tax reduction. Tax law pertaining to estate tax exemption; Effect of increases in estate tax exemption; Techniques offered to keep an estate plan from tilting too far from an A to a B trust under the...
- When to turn down an inheritance. Thompson, Carolyn // Dakota Farmer;Oct2011, p49
The article presents the author's insights regarding the factors to consider when to turn down an inheritance including the tax implications, the timeline for receiving the inheritance and the impact of the inheritance to the estate plan.
- Wilful deprivation. Lowes, Ian // Money Marketing;12/11/2003, p40
Gives advice on how to prevent means-testing of inheritance by local authorities in Great Britain. Pros and cons of using a deed of variation to change the beneficiary; Petition to change the will of a person lacking testamentary capacity before the Court of Protection.