Citations with the tag: ESTATE planning
Results 51 - 100
- An estate-plan checkup.
Andresky, Jill // Inc.; Nov92, Vol. 14 Issue 11, p50
Presents suggestions from Coopers & Lybrand for performing an annual checkup of a company's long-term survival and per sonal financial stability. An estate plan to ensure an orderly and tax-cost-efficient transfer to family members; Developin g a management-continuity plan, identifying...
- Why write a will for your business?
Fraser, Jill Andresky // Inc.; Jan93, Vol. 15 Issue 1, p40
Tells how Milton Schottenfeld, president and CEO of Rockaway, N.J.-based Dean Floor Covering, worked with his brother Alvin on estate planning to ensure the long-term continuity of the company. Comments from Saul Berkowitz, partner at Goldstein, Golub, Kessler & Co., on issues that should be...
- Transferring an S Corp. to your kids.
Fraser, Jill Andresky // Inc.; Jul93, Vol. 15 Issue 7, p40
Gives information from Jonathan Dubitzky, partner in the Boston law firm of Sullivan & Worcester, on how owners of S corporations should set up a trust known as a GRAT (grantor-retained annuity trust), whereby owners pay income tax on money that eventually will belong to the kids. How a GRAT...
- Trustee liability rules ease.
Fraser, Jill Andresky // Inc.; Oct95, Vol. 17 Issue 14, p116
Reports on the estate-planning legal reform carried out by the states of New York, Illinois and Florida. Legal liabilities of estate trustees for investment which went sour even if the portfolio is performing well; Adjustment of investment-measurement standards; Delegation of...
- Estate planning for business assets.
Semple, Paul C. // Business NH Magazine; Apr97, Vol. 14 Issue 4, p29
Presents information on how to deal with estate planning for the business assets. Goal of estate planning; Methods of planning an estate based on specific situation. INSET: In your corner..
- Joint ownership of property: Two's company, but is three a crowd?
Moy, Doug H. // National Public Accountant; Jan94, Vol. 39 Issue 1, p16
Discusses the problems involved in the treatment of property owned as joint tenancy with right of survivorship in estate planning. Problem areas; Inclusion of property in gross estate; Examples.
Auster, Rolf // National Public Accountant; May94, Vol. 39 Issue 5, p32
Discusses the benefits of the `superfreeze' technique used in estate planning. Summary of the technique; Nontax advantages; Dilemma encountered in transferring a property; Strategies in using the technique; Advantages of superfreezing S Corporation stock and partnership interests.
- Where there's a will...
Myers, Randy // Nation's Business; Apr97, Vol. 85 Issue 4, p20
Offers estate-planning advice for small-business owners. The drafting of a will; Tactics for paring estate taxes; The bypass trust; Recovable and irrecovable trusts; Buy/sell agreements; Family limited partnerships. INSETS: Ensuring the future.;The seeds of a smooth transition.;An...
- Avoiding the most common flaws.
Goldberg, Martin A. // Medical Economics; 11/13/95, Vol. 72 Issue 21, p99
Focuses on how to avoid common flaws in estate planning. Explicit definition of terms; Consideration of persons involved; Setting of trusts with objective trustees; Thorough and realistic plans. INSET: Beware these traps in document language..
- Estate-planning lessons I learned the hard way.
Porter, William G. // Medical Economics; 10/14/96, Vol. 73 Issue 19, p119
Presents an account of the author's experience on the importance of estate planning. Problems regarding the execution of the will; Making sure property deeds are up-to-date; Special arrangements made for other members of the family.
- Estate planners.
Porter, William G. // Indianapolis Business Journal; 12/08/97, Vol. 18 Issue 39, p12B
Lists several estate planners in Indianapolis, Indiana as of December 8, 1997. Includes Cummer Law Office; The Genesis Group LLC; Heining and Associates; Independent Associates Inc.
- Estate planning is an ongoing process.
Israelov, Rhoda // Indianapolis Business Journal; 08/17/98, Vol. 19 Issue 22, p40
Answers questions concerning estate planning. Set up of joint living trusts or separate trusts for heirs; Terms of the Uniform Transfer to Minors Act; Considerations when choosing a trust plan.
- Tips on investing.
Wiesel, Henry; Sciannamea, Mike // Electronic Design; 01/12/98, Vol. 46 Issue 1, p120X
Provides suggestions on how to creating an estate plan. Use of Federal Unified Estate and Gift Tax Credit; Monitoring of retirement plan assets; Importance of a financial consultant.
- Estate planning: Avoiding the pitfalls of Uncle Sam.
Fraley, Jeff L. // Business Press; 05/24/96, Vol. 9 Issue 4, p6A
Discusses methods and techniques that can preserve an estate and a business. Wills; Durable power of attorney for finances; Importance of an organization tool for an estate plan; Irrevocable live insurance trust; Family limited partnership; Charitable remainder trust; Charitable lead trust;...
- Avoiding probate.
O'Sullivan, Timothy P. // CPA Journal; Dec94, Vol. 64 Issue 12, p36
Presents three ways to avoid probate costs in state planning. Reason for the property going through probate; Estate planning devices that avoid probate in distributing property at death; Beneficiary designations; Revocable trust as the final probate avoidance device. INSET: Is an individual or...
- Protecting your personal interests.
Webster, George D. // Association Management; Mar1994, Vol. 46 Issue 3, p96
Discusses various aspects of estate planning. Preparation for a simple will; Living trust; Living will; Insurance; Importance of credit status; Financial and tax planning.
- Some tools you can use.
Webster, George D. // Corporate Detroit; Jun94, Vol. 12 Issue 6, p47
Presents several tools that can be used in managing one's estate. Grantor retained annuity trust; Joint and survivor life insurance; Gifting; Family limited partnership; Charitable remainder trust; Family residence grantor trust.
Webster, George D. // Complete Guide to Planning Your Estate In Michigan; 2009, p19
The article presents an introduction to the book "Complete Guide to Planning Your Estate in Michigan: A Step-by-Step Plan to Protect Your Assets, Limit Your Taxes & Ensure Your Wishes Are Fulfilled for Michigan Residents."
Ashar, Linda C.; Baker, Sandy // Complete Guide to Planning Your Estate In New Jersey; 2009, p19
An introduction to the book "The Complete Guide to Planning Your Estate in New Jersey: A Step-by-Step Plan to Protect Your Assets, Limit Your Taxes, and Ensure Your Wishes Are Fulfilled for New Jersey Residents" is presented.
- APPENDIX B.
Ashar, Linda C.; Baker, Sandy // Complete Guide to Planning Your Estate In New Jersey; 2009, p281
A quiz about estate planning that relates to the book "The Complete Guide to Planning Your Estate in New Jersey: A Step-by-Step Plan to Protect Your Assets, Limit Your Taxes, and Ensure Your Wishes Are Fulfilled for New Jersey Residents" is presented.
Ashar, Linda C.; Baker, Sandy // Complete Guide to Planning Your Estate In Pennsylvania; 2009, p18
An introduction for the book "Complete Guide to Planning Your Estate in Pennsylvania: A Step-by-Step Plan to Protect Your Assets, Limit Your Taxes & Ensure Your Wishes Are Fulfilled for Pennsylvania Residents" is presented.
- Planning for distributions of passive activities by estates.
Svagna, Marco; McEvoy, James B. // CPA Journal; Mar1994, Vol. 64 Issue 3, p65
Discusses planning for the distribution of passive activities by estates. General rule; Election in noncash property distributions under the Internal Revenue Code Section 643(e)(3); Benefits of election; Fate of revocable living trusts upon the taxpayer's death.
- Relying on an estate planning myth...a sure way to enrich IRS.
Blackman, Irving // Contractor Magazine; Jun95, Vol. 42 Issue 6, p48
Discusses the most common estate planning myths, misconceptions and mistakes. Items most people fail to include or consider in estate planning; Tax-saving aspect of revocable living trusts; Leaving everything to one's spouse to avoid the estate tax.
- Estate planning 101 - What you need to know.
Blackman, Irving // Hudson Valley Business Journal; 1/25/2010, Vol. 19 Issue 4, p29
The article offers information about estate planning in the U.S.
- What will you leave your heirs? Estate planning to protect your wealth.
Pedace Jr., Frank // Air Conditioning Heating & Refrigeration News; 10/14/96, Vol. 199 Issue 7, p40
Provides suggestions on estate planning. Taxation on retirement accounts; Importance of updating estate plans every five years; Use of federal unified estate and gift tax credit; Monitoring of retirement plan assets.
- You can't take it with you.
Estess, Patricia Schiff // Entrepreneur; Nov93, Vol. 21 Issue 11, p164
Gives advice on estate planning in the United States. Process of estate planning; Objectives of estate planning; Appraisal of a business; Options in dividing an estate; Creation of a buy-sell agreement. INSET: Relatively speaking, by P.S.E..
- The estate freeze: It's not dead yet.
Shattuck, George C. // Business Journal Serving Southern Tier, CNY, Mohawk Valley, Fing; 9/20/93, Vol. 9 Issue 13, The Wealth Enhancement... p19
Discusses the possibilities of using the estate freeze as an estate-planning device. The freeze as a tax-avoidance device; Definition of a freeze; Five freeze techniques; Criteria to be met by freeze techniques.
- Four little-known rules of estate planning.
McLellan, Peter E. // Business Journal Serving Southern Tier, CNY, Mohawk Valley, Fing; 9/20/93, Vol. 9 Issue 13, The Wealth Enhancement... p34
Presents four little-known rules of estate planning and real-life situations while illustrating each. Assumption of outliving a partner; Arrangements with family members; Buying legal advice.
- Business owners advised to devise an estate plan.
Hansch, W. John // San Diego Business Journal; 2/17/97, Vol. 18 Issue 7, p9A
Discusses why business owners should list estate planning as one of their priorities. Examination of the estate planning process in the United States; How estate planning can reduce your federal estate tax liability; Claims that in the event of death, family members are forced to sell an...
- Tips on investing.
Weisel, Henry // Electronic Design; 05/27/97, Vol. 45 Issue 11, p48T
Presents information on estate planning for those 50 years and older. Importance of preparing a will; Advantages of using Federal Tax Credit; Guidelines for gifting away assets; Disclaiming of some property.
- Give more to your kids and less to your uncle Sam.
Sprouse, Mary L. // Money; Jul1993, Vol. 22 Issue 7, p133
Presents six ways to turn money over to your children. Outright gifts are the easiest way; Custodian accounts; Children's trusts; Interest-free loans; Family limited partnerships; Grantor retained income trusts (GRITs); Details about each. INSET: Last-chance deductions, by Deborah Lohse..
- Get your estate in shape.
Tritch, Teresa // Money; May97, Vol. 26 Issue 5, p90
Offers advice on how to settle personal estates. The benefits of planning an estate early; The example of Jane Markey and her husband Curt Benson; Things to cover in a will and trusts. INSETS: Don't die in Montana--or 17 other taxing states.;Fill out this out before you expire to see if your...
- Secure your family's future.
Espinoza, Galina // Money; Oct97, Vol. 26 Issue 10, p138
Reports on the importance of estate planning for those who wish to protect their loved ones in the event of their death. Several myths about estate planning. INSETS: Your family needs these safeguards, by G.E.;Make these moves to keep your business in the family, by G.E..
- Make sure the right people get your estate.
Welch, Murray M. // Indianapolis Business Journal; 3/18/96, Vol. 16 Issue 53, p18A
Presents advice on estate planning in the United States. Determination of estate-tax bill; Issue of liquidity; Probate process and fees; Evaluation of goals; Property inventory; Designation of family gifts; Selection of charity beneficiary.
- An introduction to estate planning for the artist.
Lerner, Ralph E. // Art Journal; Spring94, Vol. 53 Issue 1, p79
Discusses estate planning for artists. Lifetime transfers; Estate charitable transfers; Estate noncharitable transfers; Postmortem sales; Valuation; Principle of blockage; Fiduciary responsibility; Bequest of art.
- Will you have enough money when you need it?
Fain, Robert; Ostrove, Mitchell W. // USA Today Magazine; May93, Vol. 121 Issue 2576, p24
Gives five practical suggestions for ensuring that your financial future is on solid ground. Never assume your financial affairs are in order: they need constant attention; Make sure the proper mechanisms are in place so your wishes are carried out when you die; Calculate carefully what your...
- Passing wealth on intact takes a will and a way.
Wiener, L. // U.S. News & World Report; 7/17/89, Vol. 107 Issue 3, p60
Gives advice on estate planning. INSET: Escaping estate tax; Estate inflation.;Protecting the kids....
- Will power.
Sciscoe, Lisa Stone // Indiana Business Magazine; Aug96 Supplement Corporate Director, Vol. 40 Issue 8, p30
Presents a discussion on estate planning. Wills as the most important part of an effective estate plan; Benefits of a will; Use of trusts in holding property for minor children or disabled persons; Tax benefits from trusts; Preparations for estate planning.
- Helping a client whose death is imminent.
Rozell, Mark I. // Practical Accountant; Feb96, Vol. 29 Issue 2, p35
Presents guidelines for financial advisors on estate planning concerning clients whose death is imminent. Need to get the trust of the client to be able to receive the best responses to questions regarding estate and financial planning; Issues that pertain to family inheritances; Issues on...
- The five levels of estate planning.
Giarmarco, Julius H. // LAN: Life Association News; Oct97, Vol. 92 Issue 10, p102
Discusses various tips on estate planning based on the brochure entitled `Five Levels of Estate Planning,' by Julius H. Giarmarco. Basic plan; Use of irrevocable life insurance trust; Family limited partnerships; Qualified personal residence trust (QPRT) and grantor-retained annuity trust...
- Cautionary watchwords.
Wilcox, Michael R. // LAN: Life Association News; May98, Vol. 93 Issue 5, p69
Provides tips to insurance agents on how to avoid pitfalls related estate planning. Defining your prospects; Do not sell; Using the home field advantage; Sticking to what you know.
- A 21st century approach to the senior market.
Kaufmann, Stephen J. // LAN: Life Association News; May98, Vol. 93 Issue 5, p112
Advocates multi-generational planning between the senior and baby-boomer generations as a major step toward protection of family assets. Reasons why seniors are so complacent; Importance of education and communication.
- Accountants face risks doing estate planning.
Rosario, Ric // Best's Review / Property-Casualty Insurance Edition; Apr95, Vol. 95 Issue 12, p62
Claims that estate planning stands to become a lucrative growth area for accountants and other planners. Predictions on increased demand for estate planning services for baby boomer inheritance; Assets for estate planning; Explanation of the tax implications to the heirs; Suggestions for the...
- Insurance Week receives official Fort Worth proclamation.
Rosario, Ric // Business Press; 2/16/96, Vol. 8 Issue 42, p1B
Presents a photograph of officials of the Fort Worth Association of Life Underwriters and city officials during the proclamation of the Insurance Week.
- Estate planning: It's better now than never.
Shrier, Eric; Lipman, Karyn // CMA Magazine; May93, Vol. 67 Issue 4, p33
Discusses estate planning. Distribution of wealth in a tax-effective manner from one generation to another; Considerations in estate planning; Defining one's financial and personal goals; Achieving goals in a tax-effective manner.
- You don't have an estate plan?
Calagiovanni, Alicia // Business Journal Serving Southern Tier, CNY, Mohawk Valley, Fing; 11/13/95, Vol. 9 Issue 23, p4B
Focuses on estate planning. Attitudes; Significance of estate planning; Custody and care of minor children; Health-care proxy; Long-term health care.
- Estate planning important to business success.
Thoma, G. Stephen // Business Journal Serving Southern Tier, CNY, Mohawk Valley, Fing; 10/14/96, Vol. 10 Issue 21, p15SB
Emphasis the importance of estate planning to ensure the continuity of a business. Findings of the `Second Annual Merrill Lynch Estate Planning Survey'; Preparing a will; Federal Unified Estate and Gift Tax Credit; Use of marital transfers; Realignment of asset ownership; Insurance as a method...
- A guide to estate planning.
Yaroslow, G. // DollarSense; Winter91/92, p4
Presents a list of circumstances and events that call for a review of your estate plan even if your net worth is modest. Has your net worth changed; Are you planning to marry; Are you expecting a child; New grandchildren; Special needs; About to get divorced; Intending to move; Changed...
- Parents, adult children need to talk about estate planning.
Short, George // DollarSense; Summer93, p2
Discusses the importance of simple communication between parent and adult child in estate planning. Problems which can arise; The value of talk; Testamentary letter, or letter of instructions; Easing fears about formal conservatorship; Safeguards.
- Usual lines of descent blurred by remarriage, new lifestyles.
Short, George // DollarSense; Winter93/94, p2
Discusses how large families that are the result of two or more marriages pose a complicated challenge to estate planning. Comments on inheritance from Jeffrey P. Rosenfeld in `Probate & Property' journal; New lifestyles and relationships that complicate the picture far beyond usual descent...