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.
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
A
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
Alimony
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
B
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
C
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
COBRA
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
D
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
Disclaimers
Domestic Asset Protection Trust
Durable Power of Attorney for Health Care
Dynasty Trust
E
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)
EOLI
ERISA
ESOPs
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
F
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)
Futures
G
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
H
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
I
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)
IRAs
Irrevocable Life Insurance Trust And Crummey Powers
Irrevocable Life Insurance Trust, Source of Estate Liquidity (Graphic)
Itemized Deductions
J
Joint And Survivor Annuities
Joint Tenancies
K
Keogh Plan
Key-Executive Death Benefits
Key-Executive Indemnification Insurance
Kiddie Tax
L
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
M
Marital Deduction, Estate Tax
Married Couples, Basic Estate Planning Approach
MDIB Rule
Medicaid
Medical Expense Deduction
Medical Expense Reimbursement Plan (See HRAs)
Medical Savings Accounts (Archer MSAs)
Medicare
Minimum Distribution Rules
Modified Endowment Contracts
Money Purchase Pension Plan
Municipal Bonds
Mutual Funds
N
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
O
Objections, Overcoming
Options
P
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
Prospecting Tips, Telephone
Q
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
R
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
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
SEPs
Simplified Employee Pensions
Settlement Options And Beneficiaries
Seven Pay Test
SIMPLE Plans
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)
T
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
U
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
V
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)
W
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
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