JK Lasser's New Rules for Estate, Retirement, and Tax Planning by Stewart H. Welch, III -- Read -- Imperial Library of Trantor

Index

Cover Series Title Page Copyright Acknowledgments

Introduction Chapter 1: American Taxpayer Relief Act of 2012

Marginal Ordinary Income Tax Rates Capital Gains Tax Rates and Qualified Dividends Educational Provisions Business and Corporate Tax Relief Estate, Gift, and Generation-Skipping Transfers The 3.8 Percent Tax on Net Investment Income

Chapter 2: Estate Planning

What Is Estate Planning? The Benefits of Estate Planning The Nightmares of Poor Planning The Myths of Estate Planning Guidelines for Successful Estate Planning

Chapter 3: The Estate Tax System

Determining Your Estate Net Worth Understanding the Estate Tax System Your Estate Tax Picture Your Future Estate Overview of Estate-Planning Strategies

Chapter 4: Investment Strategies for Maximizing Estate Growth

Growth Strategy with a Safety Net® Prioritizing Your Investment Dollars Retirement Planning: Choosing the Best Investment Environments Some Final Thoughts on Investing

Chapter 5: Retirement Planning: Living Your Dream: How Much Is Enough?

Your Retirement Requirements Best Retirement Strategies Reverse Mortgages Social Security Strategies Customizing Your Health Care Plan

Chapter 6: You Don't Have a Will? Big Trouble!

Property Transfers at Death Transfers via Probate Direct Transfers by Title Other Methods of Property Ownership Choosing the Best Methods of Ownership Setting Estate-Planning Goals

Chapter 7: Where There's a Will, There's Your Way!

What Is a Will? Types of Wills Advantages and Disadvantages of Wills Intelligent Decisions Concerning Your Will's Basic Provisions Executing Your Will Where to Store Your Will Other Important Documents Working with Your Attorney When to Review Your Estate Plan

Chapter 8: Using Trusts in Your Estate Plan

The Credit Shelter Trust Will Disclaimers Marital Trusts Spendthrift Trust Standby Trust Other Trusts

Chapter 9: Understanding the Living Trust

Advantages of Living Trusts Disadvantages of Living Trusts How a Living Trust Operates Transferring Property into Your Living Trust Types of Property Likely to Be Transferred Living Trust Myths Transacting Business with Your Trust

Chapter 10: Using Insurance in Your Estate Plan

Life Insurance Using Life Insurance to Replace Income How Much Life Insurance Do You Need? What Type of Life Insurance Is Best for You? Insurance on a Homemaker Insurance on Adult Children How to Get the Best Deal on Term Life Insurance Insurance Warnings! Using Life Insurance for Estate Liquidity How Much Is Enough? What Type of Life Insurance Is Best for Estate Liquidity? The Irrevocable Life Insurance Trust Getting Your Life Insurance into Your Trust Using Life Insurance to Leverage Your Estate About Your Cash Values Long-Term Care Insurance

Chapter 11: Smart Strategies for Gifting Assets to Family Members

The Annual Gift Tax Exclusion Unintended Gifts Filing a Gift Tax Return The Lifetime Applicable Exclusion Amount Outright Gifts When the Donee Is a Minor Other Tax-Free Gifts Family Gifts Utilizing Trusts Grantor Retained Annuity Trust Grantor Retained Unitrust Qualified Personal Residence Trust Taking Advantage of Generation-Skipping Transfers Sales to Family Members Loans to Family Members Sales to Intentionally Defective Grantor Trusts The Legacy Trust

Chapter 12: Strategic Planning with Charities

Outright Gifts to Charities Testamentary Gifts to Charities Gifts Using Charitable Trusts Using Your Charitable Trust for Retirement Planning The Private Foundation

Chapter 13: Family Limited Partnerships

General Structure of the Family Limited Partnership Family Limited Partnership Rules

Chapter 14: Succession Planning for the Family Business or Farm

Special Estate Tax Benefits for Farmers and Closely Held Business Owners Valuing Your Business or Farm Succession or Sale? Succession Planning: Keeping the Family Business in the Family Maximizing Your Business's Value through a Sale Structuring Your Buy-Sell Agreement Types of Buy-Sell Agreements Funding the Buy-Sell Agreement One Final Strategy—The Employee Stock Ownership Plan

Chapter 15: Asset Protection Strategies

The Concept of Fraudulent Transfers A Word about Jointly Held Property Retirement Plans Life Insurance Using Trusts to Protect Assets Using Limited Liability Entities to Protect Assets Use of Multiple Limited Liability Entities Foreign Asset Protection Trusts Domestic Asset Protection Trusts

Chapter 16: Personal Business Planning Issues

Choosing the Right Entity for Your Business Closing Thoughts Importance of a Business Plan

Epilogue: Dealing with Parents and Their Money Appendix A: Professional Advisers Appendix B: Estate Planning Terms Appendix C: IRS Life Expectancy Table Index End User License Agreement