Topical Index

This index is a topic-by-topic breakdown of the general subject areas covered in AUS.  When researching a particular subject it is highly recommended that in addition to using this index you use the AUS Search Engine. Using the AUS Search Engine is discussed here.

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Accelerated Death Benefit

Accident And Health Insurance

Accounting For Insurance Premiums and Asset Values

Accumulated Earnings Tax

Accumulated Earnings Tax and COLI

Adjusted Basis

Adjusted Gross Income

Adjusted Taxable Gifts

Aliens, and the Estate Tax


Alternative Minimum Tax, Corporations

Alternative Minimum Tax, Individuals

Americans With Disabilities Act Of 1990

Amortization & Depreciation

Amounts Not Received As Annuities

Annual Exclusion

Annuities, Income Taxation of

Annuities, Equity Indexed

Annuities, Estate Taxation of

Annuities, Gift Taxation of

Archer MSAs

Asset Protection Trusts

Attribution Rules, in Stock Redemptions


Balance Sheet

Basis—General Concept

Beneficiary Designations, Problems In

Beneficiaries And Settlement Option

Benefit Security, Non-Qualified Plans

Bonus Plan, Section 162

Business Continuation, Corporations

Business Continuation, Partnerships

Business Financial Statements

Business Health Insurance

Business Health Insurance, Tax Aspects of

Business Income And Deductions

Business Insurance Market, Selling In

Business Organizations, Forms Of

Business Uses Of Life And Health Insurance

Buy-Sell Agreement, Corporations

Buy-Sell Agreement, Partnerships

Buy-Sell Agreement, Wait and See (Graphic)

By-Pass Trusts

By-Pass Trusts as Life Insurance Purchasers


Cafeteria Plans

Capital Gains And Losses

Carryover Basis

Carve-Out Plan, Group

Cash Or Deferred Plans

Cash Value Accumulation Test

Casualty And Theft Losses, Non-business

Charitable Deduction, Estate Tax

Charitable Deduction, Income Tax

Charitable Lead Trusts

Charitable Gifts Of Life Insurance

Charitable Remainder Trusts

Charitable Remainder Trust and Wealth Replacement Trust (Graphic)

Charitable Split-Dollar

Child Tax Credit

Claim Of Right Doctrine

Close Corporations, In General

Close Corporations, Buy-Sell Agreement

Close Corporations, Valuation of


College Education Costs, Financial Planning For

Community Property

Constructive Receipt

Corporate Income Tax

Corporate, Buy-Sell Agreements

Corporate Bonds

Corporate Stock

Corporations, Taxation Affecting

Cost Basis

Cost Recovery Rule

Coverdall Education Savings Accounts

Creditor Claims on Qualified Plans

Creditors` Rights In Insurance

Cross Purchase Agreement (Graphic)

Cross Purchase Agreement, Basis Implications (Graphic)

Cross Purchase Agreement, Corporations

Cross Purchase Agreement, Escrow Agent (Graphic)

Cross Purchase Agreement, Partnerships

Cross Purchase Agreement, Split-Dollar Funding of (Graphic)

Crummey Trusts

Custodial Gifts To Minors


Death Benefit, Accelerated

Death Benefit Only (DBO) Plans

Death Proceeds, Taxation of

Death Taxes, State

Deferred Compensation

Deferred Compensation (Graphic)

Deferred Annuities, Gifts of

Defined Benefit Pension Plans, In General

Defined Contribution Plans, In General

Depreciation & Amortization

Disability Buy Out Cross Purchase Agreement (Graphic)

Disability Buy Out Stock Redemption Agreement (Graphic)

Disability Insurance


Domestic Asset Protection Trust

Durable Power of Attorney for Health Care

Dynasty Trust


Economic Benefit, Doctrine of

Education IRA

Education, Funding For In General

Education Related Tax Credits, Income Exclusions And Deductions

Employee Retirement Income Security Act (ERISA)

Employee Stock Options, Financial Planning For

Employee Stock Ownership Plans (ESOPs)

Equity Indexed Annuities

Employer Owned Life Insurance (EOLI)




Estate Administration

Estate Planning, Coordinated Estate Settlement Arrangements

Estate Planning For The Family Business

Estate Planning, Process of

Estate Planning, Tools of

Estate Shrinkage, In General

Estate Shrinkage (Graphic)

Estate Tax

Estate Tax, Annuities

Estate Tax, Credits Against the Tax

Estate Tax, Life Insurance

Estate Tax, Gross Estate

Estate Tax, Non-Resident Aliens

Estate Tax, Marital Deduction

Estate Tax, State

Estate Tax, Tables and Inflation Adjusted Amounts

Estate Tax, Valuation

Estates and Trusts, Income Taxation of

Exchange Traded Funds

Exclusion Ratio

Executive Bonus - Section 162 Plan

Executive Bonus Plan - Section 162 Plan (Graphic)

Executive Bonus Plan, Restricted (Graphic)

Executive Compensation, Regulating Executive Overcompensation

Expected Return


401(K) Plans

403(B) Plans

412(i) Plans

419 Plans

457 Plans

Family And Medical Leave Act

Family Bank, Insurance Funded

Family Business, Estate Planning For 

Family Limited Partnerships

Federal Tax Law, Sources of

Financial Data, Analysis of

Financial Planning, Client`s Goals, Objectives And Risk Profile

Financial Planning For College Education Costs

Financial Statements, Importance of

Flexible Benefit Plans

Foreign Stocks

Four-Out-Of-Seven Rule

Flexible Spending Arrangements (FSAs)



Generation Skipping Transfer Tax

Gifts, Analyzing The Advantages Of Lifetime Giving

Gift Splitting

Gift Tax, Computation And Payment of

Gift Tax, Nature and Background of

Gift Tax, Valuation

Gift Tax, What Transactions Constitute Taxable Gifts

Gifts Of Life Insurance And Annuities

Golden Parachutes

Grantor Retained Annuity Trust (GRAT)

Grantor Trusts

Group Carve-Out Plan

Group Life Insurance Benefits

Group Permanent Insurance

Guardian And Ward Relationships

Guideline Premium/Cash Value Corridor Test


Hardship Withdrawals From 401(K) Plans

Health FSAs (Flexible Spending Accounts)

Health Insurance, Business

Health Insurance Portability And Accountability Act of 1996

Health Insurance, Post-Retirement

Health Reimbursement Arrangements (HRAs)

Health Savings Accounts (HSAs)

Highly Compensated Employee

Home Office, Business Expense Deduction

Hope Credit

H.R.10 Plan



Imputed Income

Incentive Trusts

Incidental Death Benefit Rule

Incidents Of Ownership

Income In Respect Of A Decedent

Income Tax, Basic Principles of

Income Tax, Business Income And Deductions

Income Tax, Corporate

Income Tax, Deductions In Determining AGI And Taxable Income

Income Tax, Education Related Tax Credits, Exclusions And Deductions

Income Tax, Estates And Trusts

Income Tax, Exclusions From Gross Income

Income Tax, Exemptions, Credits And Computing The Tax

Income Tax, Income From Property Dispositions: Gains And Losses

Income Tax, Items Specifically Included In Gross Income

Income Tax, Payments & Withholding

Income Tax Planning Techniques

Income Tax Procedure

Income Tax, Tables and Inflation Adjusted Amounts

Income Tax, Taxation of Life Insurance

Index Funds

Individual 401(k) Plans

Individual Retirement Savings Plans (IRAs And SEPs)

Inheritance Taxes, State

Insurable Interest

Installment Payments Of Estate Taxes

Interest Expense Deduction

Interest First Rule

Intestacy, The Law of

Intestacy, General Scheme of Statutes

Intestacy, State Law Digests

Intra Family Tax-Deferred Transactions

Investment Vehicles

Investment Companies (Mutual Funds)

Investor Owned Life Insurance (IOLI)


Irrevocable Life Insurance Trust And Crummey Powers

Irrevocable Life Insurance Trust, Source of Estate Liquidity (Graphic)

Itemized Deductions


Joint And Survivor Annuities

Joint Tenancies


Keogh Plan

Key-Executive Death Benefits

Key-Executive Indemnification Insurance

Kiddie Tax


Life Insurance And Annuities, Lifetime Gifts Of

Life Insurance, Business Uses in General

Life Insurance, Charitable Gifts of

Life Insurance, Community Property and

Life Insurance, Creditors Rights in

Life Insurance, Estate Taxation of

Life Insurance For Estate Settlement, Tax Considerations In

Life Insurance In (Funded) Credit Shelter Trusts

Life Insurance, Gift Taxation of

Life Insurance, Income Taxation of

Life Insurance In Qualified Plans

Life Insurance Needs Revealed In Financial Statements

Life Insurance Premiums, Accounting For

Life Insurance, Taxation of Living Proceeds

Life Insurance, Taxation of Death Proceeds

Life Insurance, Role of in Estate Settlement

Life Insurance Trusts and Crummey Powers

Life Settlements

Lifetime Gifts, Analyzing The Advantages

Lifetime Gifts Of Insurance And Annuities

Lifetime Gifts, Estate Planning With

Lifetime Learning Credit

Limited Liability Company (LLC)

Living Will

Long Term Care, Financial Planning For



Marital Deduction, Estate Tax

Married Couples, Basic Estate Planning Approach



Medical Expense Deduction

Medical Expense Reimbursement Plan (See HRAs)

Medical Savings Accounts (Archer MSAs)


Minimum Distribution Rules

Modified Endowment Contracts

Money Purchase Pension Plan

Municipal Bonds

Mutual Funds


Net Operating Loss Deduction

Net Unrealized Appreciation (NUA)

Non-Deductible Expenses

Non-Natural Person Rule

Non-Qualified Deferred Compensation

Non-Qualified Deferred Compensation (Graphic)

Non-Recognition Provisions

Non Resident Aliens And Citizens of U.S. Possessions, Estate Tax


Objections, Overcoming



P.S. 58 Table

Partnership Taxation

Partnerships, Buy-Sell Agreements

Partnerships, Family Limited

Partnerships, In General

Passive Activity Loss Limitation

Payroll Taxes, Personal Liability For Amounts Collected

Pensions and other Qualified Plans

Personal Exemptions

Personal Holding Company Tax

Personal Residence Trusts

Plan of Purchase Rule

Planned Giving

Policy Loans, Tax Treatment of Interest

Post Retirement Health Benefits

Postmortem Tax Planning

Power of Attorney for Health Care

Powers Of Appointment

Preferred Stock

Premature Distributions

Premiums, Non-Deductibility - Business Life Insurance

Premiums, Tax Treatment of

Private Annuities

Private Split-Dollar

Probate, Estate Administration

Professional Corporations

Profit And Loss Statement

Profit Sharing Plans

Prohibited Transactions

Property Transferred In Connection w/Performance of Services- §83


Prospecting Tips, Telephone


Qualified Disclaimers

Qualified Domestic Relations Order

Qualified Domestic Trust (QDOT)

Qualified Personal Residence Trust

Qualified Plan Administration, Fiduciary Responsibility

Qualified Plan Administration, Reporting, Disclosure and Recordkeeping

Qualified Plan, Benefit, Contribution and Compensation Limits

Qualified Plans, Creditor Claims

Qualified Plans, Funding Media

Qualified Plans, General Requirements For Qualification

Qualified Plans, In General

Qualified Plans, Installation And Servicing

Qualified Plans, Life Insurance In

Qualified Plans, Loans To Plan Participants

Qualified Plans, Procedure In Qualifying A Pension Plan

Qualified Plans, Requirements Related To Equitable Treatment Of Employees

Qualified Plans, Taxation Of The Employer, The Employee And The Trust

Qualified Residence Interest

Qualified Terminable Interest Property (QTIP)

Qualified Tuition Programs


Rabbi Trust

Real Estate Investment Trusts (REITs)

Reasonable Compensation, Deductibility Of

Required Minimum Distribution Rules

Restricted Executive Bonus Plan (Graphic)

Revocable Living Trust (Graphic)

Reverse Split-Dollar

Reversionary Interests, Estate Taxation

Retirement Plans, Qualified

Rollovers, IRA

Roth IRAs


S Corporations

Salary Continuation Plans, Deferred Compensation

Savings Bonds

Section 72(t) exceptions to 10% Penalty

Section 72(t) exceptions - Table

Section 79 Plans

Section 162 Plans

Section 302 Stock Redemptions

Section 303 Stock Redemptions

Section 401(k) Plans

Section 412(i) Plans

Section 415 Qualified Retirement Plan Limitations

Section 457 Plans

Section 501(c)(9) Plans and VEBAs

Section 529 Plans

Section 1035 Exchanges

Section 2503(b) Trusts

Section 2503(c) Trusts

Section 6166 Election

Section 7520 Rate

Secular Trusts


Simplified Employee Pensions

Settlement Options And Beneficiaries

Seven Pay Test


Social Security

Sole Proprietorships

Spendthrift Trusts

Split-Dollar Plans

Split Dollar—Economic Benefit Regime— Employer Pay All (Graphic)

Split-Dollar Funding of Cross Purchase Agreement (Graphic)

Split Dollar - Non-equity Collateral Assignment - With Irrevocable Trust (Graphic)

Split Gift

Standard Deduction

State Death Taxes

State Law Digests—Estate and Inheritance Taxes

State Law Digests—Insurable Interest Laws

State Law Digests—Insurance Exemption Laws

State Law Digests—Intestate Succession

State Law Digests—Wills

Stepped-Up Basis

Stock Bonus Plan

Stock Options

Stock Purchase Agreements, Corporations

Stock Purchase Agreements, Partnerships

Stock Redemption Agreement (Graphic)

Stock Redemption Agreement, Basis Implications (Graphic)

Stock Redemptions, Tax Rules

Substantial Risk Of Forfeiture, and Section 83

Supplemental Executive Retirement Plans (SERPs)


1035 Exchanges

Table 2001

Table I

Taxation,  Business Health Insurance

Taxation Affecting Corporations

Taxation, Annuity Income ("Amounts Received As An Annuity")

Taxation, Annuities ("Amounts NOT Received As An Annuity")

Taxation, Community Property

Tax Benefit Rule

Tax-Deferred Annuities, 403(b) Plans

Tax-Free Exchanges

Tax Law, Sources And Structure Of

Terminable Interest Rule

Three Year Rule

Time Management

Top-Heavy Plans

Total Return Unitrust

Transfer For Value Rule

Treasury Securities

Trusteed Cross Purchase Agreement (Graphic)

Trusts, Special Needs 

Trusts and Estates, Income Taxation Of

Trust Terms—Use In Estate Plans

Trusts, The Law Of


Uniform Lifetime Table

Uniform Prudent Investor Act (UPIA)

Uniform Transfers To Minors Act

Unit Investment Trusts

Universal Life Insurance

U.S. Savings Bonds

U.S. Treasury Securities


Valuation Discounting Through FLPs

Valuation For Gift Tax Purposes

Valuation Of The Gross Estate

Variable Annuities, Amounts Received as an Annuity

Variable Universal Life Insurance

Variable Universal Life and Intra Family Tax-Deferred Transactions

Viatical Settlements

Voluntary Employees` Beneficiary Associations (VEBAs)


Wait and See Buy-Sell Agreement (Graphic)

Waivers,§7702 Compliance

Wealth Replacement Trust and CRT (Graphic)

Wealth Replacement Trust and CRT

Welfare Benefit Funds

Will, Advantages of

Will Approach, Aspects of the

Wills And Descent Laws, Importance To Financial Service Professionals

Wills, State Law Digests

Wills, Law Of