The tools & techniques of estate planning
| Other Authors: | |
|---|---|
| Language: | English |
| Published: |
Cincinnati, Ohio:
National Underwriter Co.,
c2001..
|
| Edition: | 12th ed.. |
| Subjects: |
Table of Contents:
- 1. Buy-Sell (business continuation) agreement
- 2. Charitable contributions
- 3. Charitable split interest trusts
- 4. Conservation easement exclusion
- 5. Deferred compensation (nonqualified
- 6. Disclaimers
- 7. Durable power of attorney
- 8. Elderly and disabled (Planning for)
- 9. Employee stock ownership plan
- 10. Extensions of time to pay federal estate tax
- 11. Family limited partnerships
- 12. Family-owned business deduction
- 13. Freezing techniques - corporations and partnerships
- 14. Generation-skipping transfers
- 15. Gifts
- 16. HR-10 (Keogh) retirement plan for the self-employed
- 17. Incorporation
- 18. Individual retirement plans (and SEPs)
- 19. Installment sales and SCINs
- 20. Interest-free and below market rate loans
- 21. Life insurance
- 22. Limited liability companies
- 23. Medical expense reimbursement plan
- 24. Non U.S. persons (Planning for)
- 25. Personal holding company
- 26. Power of appointment
- 27. Private annuity
- 28. Profit-sharing/pension plan
- 29. S corporation
- 30. Sale (gift) - leaseback
- 31. Section 303 stock redemption
- 32. Split interest purchase of property (split)
- 33. Survivor's income benefit plan
- 34. Trust - defective
- 35. Trust - Grantor retained interests (GRAT, GRUT, QPRT)
- 36. Trust - Irrevocable life insurance
- 37. Trust - marital deduction and bypass
- 38. Trust - revocable
- 39. Trust - section 2503(b) and 2503(c)
- 40. Trust - tax basis revocable
- 41. Uniform gifts/ transfers to minors acts
- 42. Valuation planning
- 43. Wills.