Linked vs. Built-in Living Benefits: Fixing the Health Coverage Gap
While the value of hybrid life insurance policies that also provide living benefits may be old news, new developments in the health insurance market mean that many clients may need these policies more than ever today.
Linked vs. Built-in Living Benefits: Fixing the Health Coverage Gap
New developments in the health insurance market mean that many clients may need these policies more than ever today.
Final Longevity Annuity Regulations Clear Path for Future Growth
The Treasury Department recently issued final regulations governing qualified longevity annuity contracts that are likely to cause sparks to fly in the annuity industry in the coming years.
DIAs: More Than Just Longevity Insurance
In the ongoing hunt for stable, pension-like retirement income sources, deferred income annuities are heating up as an increasing number of insurance carriers have begun to offer the products.
Qualifying 401(k) Dollars for Stretch IRA Treatment
One of the most powerful estate planning vehicles today is actually hiding in your clients’ IRAs.
Pitching the Perfect Product: Indexed Annuities Meet GLWBs
While finding the most suitable products to meet a client’s retirement income goals is fundamental to developing an appropriate retirement planning strategy, discovering the most desirable mixture of product features can prove equally critical.
HSAs: An Unconventional Retirement Income Planning Tool
The health savings account, which, though traditionally intended to function as a savings account earmarked for medical expenses, can actually function as a powerful retirement income planning vehicle for clients looking to supplement their retirement savings.
Annuities + LTC: Does the Rider Fit?
Protection against future long-term care expenses is important for all clients and, for the right client, combining long-term care insurance with an annuity product can make all the difference between comfort and anxiety late in life.
401(k) vs. IRA: The Real Roth Conversion Question
For some clients, moving traditional retirement funds into a Roth account may seem like a no-brainer, but once the decision to convert is made, choosing whether to use a Roth IRA or Roth 401(k) can have potentially significant repercussions.
|Buy Sell Agreements
Stock Redemption and Cross Purchase Agreements, Family Attribution, Business Succession Planning...
Wills, Trusts, Joint Tenancy, Tenancy in Common, POD accounts, Custodial Accounts, Intestate Succession...
|Business Life Insurance
Key Person Insurance, Executive Bonus, Deferred Compensation, Rabbi Trusts, Secular Trusts, Split-Dollar, ...
IRAs, SEPs, 401(k)s, Qualified Retirement Plans, ESOPs, Rollovers, Life Insurance in Qualified Plans...
Disability Income Insurance, Long Term Care Insurance, Health Insurance, 529 Plans, Taxation of Investments...
Group Term Life Insurance, COBRA, Cafeteria Plans, Flexible Spending Accounts, Health Savings Account...
Estate shrinkage is closely related to estate liquidity—or lack of liquidity. A certain amount of liquidity is needed to meet estate settlement costs that cause the shrinkage.
Under common law minors cannot own property in their own names. This does not mean that a minor cannot inherit an IRA or be designated as the beneficiary of an IRA; it means that their are special considerations.
Powers of appointment are a valuable tool in estate plans, because they allow for future flexibility in the ultimate disposition of the donors property which is placed in a trust.
For wealthier and more sophisticated investors 529 Plans may not be the best option to financially prepare for college.
A substantial portion of the wealth possessed by Americans today consists of IRAs, 401(k)s and 403(b)s. This article covers all the distribution rules and all aspects of trusts as beneficiaries of tax deferred retirement accounts including sample forms.
Certain high income clients who have not previously made deductible IRA contributions ought consider opening a traditional IRA this year and contributing the largest allowable nondeductible contribution they can manage.
The will approach is based upon one of two major assumptions. At the time of the interview, either the prospect has a will or doesn`t - there`s no middle ground.
Significant tax advantages can be achieved by widows and widowers who are beneficiaries of credit shelter trusts (established upon the deaths of their respective spouses), through the purchase...
Estate Tax, Generation-Skipping Transfer Tax, Gift Tax, Valuation
Exchange-Traded Funds (ETFs), Hedge Funds, Mutual Funds, Real Estate Investment Trusts (REITs), Unit Trusts
Amounts Not Received as an Annuity, Amounts Received as an Annuity: Fixed Annuities, Annuity Rules: Variable Annuities, Charitable Gift Annuity, Death, Disposition, Divorce, Estate Tax, Gifts and Charitable Gifts, In General, Loss, Private Annuity, Structured Settlements, Taxation, Withholding
Bond Premium, Corporate Bonds, Inflation-Indexed Bonds, Market Discount, Municipal Bonds, Original Issue Discount, Other Issues Affecting Bonds, Short-Term Taxable Obligations (Maturities One Year or Less), Treasury Bonds and Notes
Accumulated Earnings Tax, Alternative Minimum Tax, Death Proceeds of Business Life Insurance, Estate Tax Issues, Gift Tax Issues, Premiums, S Corporations, Sale or Liquidation of Partnership Interest, Stock Purchase Agreement, Transfer of Policy
Funded Deferred Compensation (Annuities and Trusts), Unfunded Deferred Compensation
New Disclosure Regulations for Retirement Plan Service Providers
Corporations And Other Business Entities, General Rules
Abbreviations, About Summit Business Media, About the Editors, Introduction
Death Benefits, Group Permanent Insurance, Group Survivor Income Benefit, Group Term Life Insurance, Retired Lives Reserves
Employer-Provided Health Insurance, Health and Medical Savings Accounts, Health Insurance And The Estate Tax, Health Insurance And The Gift Tax, The New Health Care Reform Law
Distributions, Early Distributions, Eligibility, Employer-Sponsored IRAs, Estate Tax Issues, Filing Requirements, In General, Required Minimum Distributions, Simple IRA, Simplified Employee Pension (SEP)
Cash Value Increases, Collection of Delinquent Income Taxes from Life Insurance, Creditor Insurance, Death Proceeds, Demutualization, Disability Provisions Under Life Policies, Divorce, Gift Tax Issues, Gifts and Charitable Gifts, Government Life Insurance, Life Insurance Trusts, Life Insurance: Estate Tax Issues, Living Proceeds, Policies Insuring More Than One Life, Premiums, Single Premium Whole Life Insurance Policy, Taxation Of Distribution of Life Insurance Contract, Value of Unmatured Policy
In General, Non-Qualified Long-Term Care Insurance Contract, Premiums, Reporting Requirements, Taxation of Benefits
Insurance & Employee Benefits, Investments
Employer Deduction, Plan Types And Features, Qualification, Qualified Plans And The Estate Tax, Taxation of Distributions
Dividends, Sale or Exchange, Stock Options, Stock Warrants, Worthless Securities
Amounts Received Under the Plan, Changing Issuers, Contract Requirements, Contributions, Distributions, Excise Taxes, Plan Termination, Social Security and Withholding Taxes