Estate Planning after the 1997 Tax Act

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In addition to the increase in the Unified Credit (Exclusion), Estate Planning after the 1997 Tax Act brings you the very latest on capital gains, marital bequests, IRAs, planning for certain trusts, leasing of specially valued property, and other new rules that apply directly - and indirectly - to estate planning. Along with practical planning tips and techniques, helpful sample clauses, and invaluable advice, here's where you'll find essential information on family and closely held businesses - valuation, ...
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Overview

In addition to the increase in the Unified Credit (Exclusion), Estate Planning after the 1997 Tax Act brings you the very latest on capital gains, marital bequests, IRAs, planning for certain trusts, leasing of specially valued property, and other new rules that apply directly - and indirectly - to estate planning. Along with practical planning tips and techniques, helpful sample clauses, and invaluable advice, here's where you'll find essential information on family and closely held businesses - valuation, redemption, sales of stock, distribution of property, estate tax deferral benefits; gift planning - education and tuition breaks, gift-appreciated assets, effects of prior-made gifts on the estate tax return; retirement assets - repeal of excise tax, phaseout of IRA deductions, Roth IRAs, funding credit shelter trusts with pension assets; estate planning for real estate - exclusion on home sale gain, conservation easements, Qualified Personal Residence Trusts; and the Generation Skipping Transfer (GST) tax - changes to the deceased parent's exemption, indexing the GST exemption.
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Product Details

  • ISBN-13: 9780471252153
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 12/22/1997
  • Edition number: 1
  • Pages: 208
  • Product dimensions: 6.00 (w) x 9.03 (h) x 0.58 (d)

Table of Contents

Pt. 1 Introduction and Overview 1
1 Overview of the 1997 Tax Act 3
2 Overview of Estate Planning 7
Pt. 2 The Estate Planning Process after the 1997 Tax Act 15
3 The Applicable Exclusion Amount - The New Unified Credit 17
4 Gifts after the 1997 Tax Act 27
5 Other Estate Tax Changes of the 1997 Tax Act 45
6 Other Provisions of the 1997 Tax Act Indirectly Affecting Estate Planning 59
Pt. 3 Estate Planning for Specific Situations after the 1997 Tax Act 65
7 Estate Planning for Retirement Assets and Retirees 67
8 Estate Planning for Real Estate and Real Estate Investors 75
9 Estate Planning for Family and Closely Held Businesses and their Owners 91
10 Estate Planning for Investors and Capital Assets 127
11 Estate Planning for Divorced and Divorcing Taxpayers, Second and Later Marriages 141
12 Estate Planning for Charity and Charities 147
Pt. 4 Checklists 153
13 Documents you Should Review and Change after the 1997 Tax Act 155
14 Elections for Executors and Personal Administrators 171
15 Tax Planning Strategies to Reduce your Estate Tax Cost 173
Glossary 179
Index 185
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