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J.K. Lasser's New Rules for Estate, Retirement, and Tax Planning 6th edition [Pehme köide]

(Welch Group, Birmingham, AL),
  • Formaat: Paperback / softback, 352 pages, kõrgus x laius x paksus: 224x152x28 mm, kaal: 431 g
  • Sari: J.K. Lasser
  • Ilmumisaeg: 01-Mar-2019
  • Kirjastus: John Wiley & Sons Inc
  • ISBN-10: 1119559138
  • ISBN-13: 9781119559139
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  • Formaat: Paperback / softback, 352 pages, kõrgus x laius x paksus: 224x152x28 mm, kaal: 431 g
  • Sari: J.K. Lasser
  • Ilmumisaeg: 01-Mar-2019
  • Kirjastus: John Wiley & Sons Inc
  • ISBN-10: 1119559138
  • ISBN-13: 9781119559139
Teised raamatud teemal:

The popular handbook to estate planning, now updated for 2018

Since its first publication in 2002, New Rules for Estate, Retirement, and Tax Planning has sold more than 40,000 copies, providing a solid, accessible introduction to estate planning for any age or income bracket. Now in its sixth edition, Estate, Retirement, and Tax Planning continues this tradition, covering such topics as trusts, donations, life insurance, and wills in easy-to-understand language that offers valuable insights and solid strategies to help you preserve your wealth and plan your estate so that your assets go where you want with a minimum of taxes and government interference. This comprehensive guide answers such common questions as: How much do I need to retire comfortably? How do I protect my children’s inheritance? How do I ensure planned donations are made after I’m gone? And many more.

The Sixth Edition is also fully updated to reflect changes following the 2018 Tax Cuts and Jobs Act, so that you can learn how new regulations could impact your inheritance and trusts. Other notable features include advice on working with elderly parents and introducing financial planning to children and teenagers, in addition to a list of professional advisers and a glossary of estate planning terms.

  • Understand estate planning and obtain solid strategies for growing your wealth
  • Explore asset protection and succession planning strategies
  • Discover how recent updates to the tax code could affect you and your heirs
  • Stay informed of any relevant law changes with an author-managed web site

Estate, Retirement, and Tax Planning contains a wealth of valuable information for any adult who needs help planning their financial future, from the established professional heading toward retirement, to the young adult looking to understand the basics. Wherever you are in your journey, use Estate, Retirement, and Tax Planning to ensure your legacy is protected.

Acknowledgments xi
Introduction xv
1 Tax Cuts and Jobs Act of 2017 1(14)
Ordinary Income Tax Rates
2(1)
Capital Gains Tax Rates and Qualified Dividends
2(1)
Educational Provisions
2(3)
Business and Corporate Tax Relief
5(1)
Estate, Gift, and Generation-Skipping Transfers
6(3)
Dangers of Relying on Portability
9(2)
Limitations on Deductions
11(4)
2 Estate Planning 15(8)
What Is Estate Planning?
15(1)
The Benefits of Estate Planning
16(2)
The Nightmares of Poor Planning
18(1)
The Myths of Estate Planning
19(1)
Guidelines for Successful Estate Planning
20(3)
3 The Estate Tax System 23(14)
Determining Your Estate Net Worth
23(6)
Your Estate Tax Picture
29(4)
Your Future Estate
33(2)
Overview of Estate-Planning Strategies
35(2)
4 Investment Strategies for Maximizing Estate Growth 37(18)
Growth Strategy with a Safety Net®
38(5)
Prioritizing Your Investment Dollars
43(1)
Retirement Planning: Choosing the Best Investment
Environments
43(3)
Roth Conversions
46(7)
Some Final Thoughts on Investing
53(2)
5 Retirement Planning: Living Your Dream 55(24)
Your Retirement Requirements
56(5)
Best Retirement Strategies
61(6)
Reverse Mortgages
67(3)
Social Security Strategies
70(5)
Customizing Your Health Care Plan
75(4)
6 You Don't Have a Will? Big Trouble! 79(14)
Property Transfers at Death
80(1)
Transfers via Probate
81(3)
Direct Transfers by Title
84(4)
Other Methods of Property Ownership
88(2)
Choosing the Best Methods of Ownership
90(1)
Setting Estate-Planning Goals
91(2)
7 Where There's a Will, There's Your Way! 93(32)
What Is a Will?
93(1)
Types of Wills
93(2)
Advantages and Disadvantages of Wills
95(2)
Intelligent Decisions Concerning Your Will's Basic Provisions
97(13)
Executing Your Will
110(1)
Where to Store Your Will
111(1)
Other Important Documents
111(4)
Working with Your Attorney
115(6)
When to Review Your Estate Plan
121(4)
8 Using Trusts in Your Estate Plan 125(14)
The Credit Shelter Trust Will
126(5)
Disclaimers
131(1)
Marital Trusts
132(4)
Spendthrift Trust
136(1)
Standby Trust
137(1)
Other Trusts
137(2)
9 Understanding the Living Trust 139(14)
Advantages of Living Trusts
139(2)
Disadvantages of Living Trusts
141(1)
How a Living Trust Operates
142(3)
Transferring Property into Your Living Trust
145(3)
Types of Property Likely to Be Transferred
148(2)
Living Trust Myths
150(2)
Transacting Business with Your Trust
152(1)
10 Using Insurance in Your Estate Plan 153(26)
Life Insurance
153(3)
Using Life Insurance to Replace Income
156(1)
How Much Life Insurance Do You Need?
157(3)
What Type of Life Insurance Is Best for You?
160(1)
Insurance on a Homemaker
161(1)
Insurance on Adult Children
161(1)
How to Get the Best Deal on Term Life Insurance
161(3)
What Type of Life Insurance Is Best for Estate Liquidity?
164(2)
The Irrevocable Life Insurance Trust
166(1)
Getting Your Life Insurance into Your Trust
167(3)
Using Life Insurance to Leverage Your Estate
170(3)
About Your Cash Values
173(6)
11 Smart Strategies for Gifting Assets to Family Members 179(40)
The Annual Gift Tax Exclusion
179(2)
Unintended Gifts
181(1)
Filing a Gift Tax Return
182(1)
The Lifetime Applicable Exclusion Amount
182(1)
Outright Gifts
183(2)
When the Donee Is a Minor
185(9)
Other Tax-Free Gifts
194(1)
Family Gifts Utilizing Trusts
195(1)
Grantor Retained Annuity Trust
195(2)
Grantor Retained Unitrust
197(1)
Qualified Personal Residence Trust
197(4)
Taking Advantage of Generation-Skipping Transfers
201(3)
Sales to Family Members
204(3)
Loans to Family Members
207(1)
Sales to Intentionally Defective Grantor Trusts
208(1)
The Legacy Trust
208(11)
12 Strategic Planning with Charities 219(16)
Outright Gifts to Charities
220(3)
Testamentary Gifts to Charities
223(1)
Gifts Using Charitable Trusts
223(4)
Using Your Charitable Trust for Retirement Planning
227(3)
The Private Foundation
230(5)
13 Family Limited Partnerships 235(14)
General Structure of the Family Limited Partnership
235(5)
Family Limited Partnership Rules
240(9)
14 Succession Planning for the Family Business or Farm 249(14)
Special Estate Tax Benefits for Farmers and Closely Held Business Owners
251(2)
Valuing Your Business or Farm
253(1)
Succession or Sale?
253(1)
Succession Planning: Keeping the Family Business in the Family
254(1)
Maximizing Your Business's Value through a Sale
255(1)
Structuring Your Buy-Sell Agreement
256(1)
Types of Buy-Sell Agreements
257(1)
Funding the Buy-Sell Agreement
258(2)
One Final Strategy-The Employee Stock Ownership Plan
260(3)
15 Asset Protection Strategies 263(18)
The Concept of Fraudulent Transfers
263(4)
A Word about Jointly Held Property
267(1)
Retirement Plans
267(2)
Life Insurance
269(1)
Using Trusts to Protect Assets
270(1)
Using Limited Liability Entities to Protect Assets
271(3)
Use of Multiple Limited Liability Entities
274(1)
Foreign Asset Protection Trusts
275(2)
Domestic Asset Protection Trusts
277(4)
16 Personal Business Planning Issues 281(18)
Choosing the Right Entity for Your Business
281(12)
Closing Thoughts
293(2)
Importance of a Business Plan
295(2)
Epilogue-Dealing with Parents and Their Money
297(2)
Appendix A-Professional Advisers 299(4)
Appendix B-Estate Planning Terms 303(6)
Appendix C-IRS Life Expectancy Table 309(4)
About the Authors 313(2)
Index 315
STEWART H. WELCH, III, AEP®, CFP®, is a nationally recognized, fee-only financial advisor. The author of six books, he is founder of The Welch Group, which manages in excess of $1 billion for a nationwide clientele.

J. WINSTON BUSBY, ESQ, LLM, counsels clients on tax and estate planning. He is co-author of the New Rules for Estate, Retirement, and Tax Planning, Fifth Edition, and writes regularly on income and transfer tax planning.