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Section 1. Estate Transfer And ShrinkageSection 1.1 Estate and Inheritance TaxesSection 2.1 The Generation Skipping Transfer TaxSection 3. State Death TaxesSection 4. Estate Planning TechniquesSection 5. The Financial Advisor and Other ProfessionalsSection 6. Insurance For Estate SettlementSection 7. Gift TaxesSection 8. Lifetime GiftsSection 9. Wills And Intestacy LawsSection 10. Basics Of Business InsuranceSection 11. Business Financial StatementsSection 12. Sole ProprietorshipsSection 13. PartnershipsSection 13.1  Family Limited PartnershipsSection 14. Close CorporationsSection 14.1 Taxation Affecting CorporationsSection 17.4  403(b) AnnuitiesSection 17.7 IRAs and SEPsSection 17.8 The Pension Protection Act of 2006Section 19.4 Life Insurance in Qualified PlansSection 19.5  Creditors' Rights In InsuranceSection 20. Beneficiaries And Settlement OptionsSection 21. Trusts, Guardianships And MinorsSection 22. Financial Planning ConceptsSection 22.1 Financial Planning For Special CircumstancesSection 22.2  Investment VehiclesSection 22.5  Charitable GivingSection 23. Community PropertySection 24. Social Security, Medicare & MedicaidSection 25. Universal And Variable Life InsuranceSection 50.1 Planning For Education CostsSection 50.3 LegislationSection 50.4 Intra-Family Tax-Deferred Transactions Combined with a Variable Universal Life Policy: More of the Best of All WorldsSection 50.6  Sources And Structure Of Federal Tax LawSection 50.7 The Insurable Interest Requirement for Life InsuranceSection 50.9  Estate Planning and the State Premium TaxSection 51.2 GRATsSection 51.3  Acquirers' and Inheritors' DilemmaSection 51.5 Insurance Opportunities in Corporate Planned GivingSection 52. State Law DigestsSection 53.6  Social Security—Inflation Adjusted AmountsSection 54. Income Taxes— Inflation AdjustmentsSection 55. Wealth Transfer Taxes— Inflation AdjustmentsSection 55.1  Qualified Plan Benefit, Contribution and Compensation LimitsSection 56 TablesSection 59. How Would You Advise?Section 70.1 Specimen Forms - Estate PlanningSection 70.2  Specimen Forms - Business PlanningSection 70.3 Specimen Forms - Charitable Remainder TrustsSection 70.4 Specimen Forms - Charitable Remainder UnitrustsSection 70.5 Specimen Forms - Health Care Advance PlanningSection 101. Selected Laws Affecting InsuranceSection 101.1 Federal Income Tax: General LawSection 102. Sources of the Federal Tax Law and What Citations to Them MeanSection 102.1 Federal Income Taxation of Life Insurance & Annuities: PersonalSection 102.2 Life Insuarance and Annuities: Business InsuranceSection 102.3 Community Property Rights in Life InsuranceSection 103 Life Insurance and Annuities: PersonalSection 103.1 Tax Sheltered AnnuitiesSection 103.2 AppendixSection 104 The Value of Split DollarSection 105. Background and elementsSection 105.1 Goverment Non-tax requirementsSection 105.2 TaxationSection 105.3 Group Survivors? income benefit insuranceSection 105.4 Welfare Benefit FundsSection 105.5 Health Savings Accounts (HSAs)Section 105.6 Health Reimbursement Arrangements (HRAs)Section 105.7 Life Insurance in Qualified PlansSection 105.8 SECTION 89Section 105.9 APPENDIXSection 106. Investments (STOCKS)Section 106.1 Other Investment VehiclesSection 107. Investing with BondsSection 108. Investing with BondsSection 108.1 Real EstateSection 109. Employment BenefitsSection 110. Effective Executive CompensationSection 111. IntroductionSection 111.1 Types of Qualified PlansSection 111.2 Qualification RulesSection 111.3 Funding & DeductionsSection 111.4 Plan DesignSection 111.5 Fiduciaries and Plan InvestmentsSection 111.6 Plan TerminationSection 111.7 Taxation of Participants and BeneficiariesSection 111.8 Non-Qualification Requirements for Retirement PlansSection 112. IntroductionSection 112.1 When is Deferred Compensation Indicated?Section 112.2 Government Non-Tax RequirementsSection 112.3 Tax AspectsSection 112.4 Death Benefit Only Deferred CompensationSection 112.5 Planning a Deferred Compensation AgreementSection 112.6 Specimen DocumentsSection 113. IntroductionSection 113.1 ERISA ProvisionsSection 113.2 Plan RequirementsSection 113.3 Income TaxationSection 113.4 Roth IRAsSection 113.5 Education IRAsSection 113.6 Estate and Gift TaxesSection 113.7 IRS ReportingSection 113.8 Simplified Employee PensionsSection 113.9 Savings Incentive Match Plans for Employees (SIMPLE IRA Plans)Section 113.10 Individual Retirement Plans Established to Receive RolloversSection 113.11 RolloversSection 113.12 401(k) PlansSection 113.13 Self-Employed RetirementSection 113.14 Government Non-Tax RequirementsSection 113.15 Qualification RequirementsSection 113.16 Federal TaxationSection 114. Federal Estate Tax – General Section 114.1 Life Insurance/Health Insurance/Annuities: Personal InsuranceSection 114.2 ife Insurance/Annuities: Business InsuranceSection 114.3 The Federal Estate Tax Deductions and CreditsSection 114.4 Appendix

Advisor's Journal Latest Updates

  1. Court Steps in to Block Restrictive State Medicaid Annuity Practices
  2. A federal court recently stepped in to issue an injunction against the program that implements Ohio’s Medicaid policies.
  3. Correcting the Great 529 Plan Mistake—Penalty-Free
  4. While helping a client escape from an unsatisfactory 529 plan can prove tricky, it is by no means impossible.
  5. Sequencing for Success: How to Maximize Post-Retirement Income
  6. Proper sequencing of withdrawals from taxable accounts, tax-deferred accounts (IRAs and 401(k)s) and Roth accounts can make or break a client’s retirement income plan.
  7. Are Deferred Annuities Becoming the Default 401(k) Investment?
  8. : The IRS has cleared the path for 401(k) sponsors who wish to expand clients’ use of longevity insurance within 401(k)s.
  9. Dodging the Medicare Income-Based Surcharge
  10. The complex rules governing Medicare income-based premium surcharges can increase higher income clients’ health insurance costs by more than 200 percent during retirement.
  11. In Building the Modern-Day Stretch IRA, Proceed with Caution
  12. While most advisors and clients were aware that the benefits of an IRA could be “stretched” over future generations, the Supreme Court’s recent finding that non-spousal inherited IRAs do not qualify as protected retirement assets.
  13. Designing a Variable Annuity Safety Net—Without the Price Tag
  14. Often, clients who do carefully analyze the potential return on guaranteed income riders are finding that in today’s market, the costs simply exceed the benefits.
  15. File and Suspend Creates a Social Security Insurance Policy
  16. The Social Security system provides a loophole allowing clients who have delayed retirement to access benefits even after the initial decision to defer has been made.
  17. Maximizing Retirement Plan Dollars: IRS Blesses Split 401(k) Rollovers
  18. The IRS has recently cleared the pathway for high-income clients looking to maximize the value of their employer-sponsored retirement plan assets.
  19. Dodge the New Medicare Surcharge Bullet
  20. Medicare surcharges have always been a concern for high-income clients—exceeding the thresholds can increase Medicare expenses greatly. Unfortunately, the recently enacted “Doc Fix” law will modify the income threshold that will subject more clients to the highest premium rates. Fortunately, there are planning techniques that can minimize the impact of the new rules.