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Trusts that Purchase Life Insurance – Known Formally as the “Irrevocable Life...
One commentator states “If the practitioner would examine either the Internal Revenue Code or the Treasury Regulation designed to interpret the Code, they will not find the use of the term ‘Insurance...
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Incidents of Ownership and Burden on the Estate
Why is this Topic Important to Wealth Managers? Discusses estate tax considerations in regards to life insurance policies. Also, includes a detailed dialogue of the incidents of ownership concept.
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Planning Concept: Traditional Private Annuity in Trust Variation
Why is this Topic Important to Wealth Managers? Provides an overview of private annuities in relation to financial planning. Examines a new concept wealth managers are employing for their clients with...
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Wealth Managers Offering Trustee Services
What are the basic requirements in order to act in the capacity as a trustee for IRA and other retirement account purposes?
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Agent as Trustee Liability
A recent Delaware Court of Chancery decision illustrates the severe consequences that can befall an insurance agent trustee who violates his or her duties to the trust’s beneficiaries. The agent in the...
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Advisor/Trustee Ends Up Responsible for a Trust’s Tax Bill?
Although trustees are not usually personally responsible for a trust’s taxes, a trustee can be stuck with the tax bill if the trustee breaches his or her fiduciary duty to the beneficiaries. A U.S....
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The ticking estate tax time bomb
Absent congressional action, the current $5.12 million exemption will revert to $1 million in less than three months, and the current 35% maximum estate tax rate will jump to 55%.
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the new tax strategies book “2013 Tax Facts on Investments” just released
the new tax strategies book "2013 Tax Facts on Investments" just published providing clear, concise answers to often complex tax questions concerning investments. Pertinent planning points are provided...
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The Not-So-Irrevocable Trust: Unlocking Trust Assets
There are many reasons why a client might remain interested in preserving an irrevocable trust, but after the fiscal cliff deal made the generous $5 million estate tax exemption and spousal portability...
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