The Accumulation and Preservation of Wealth | |
Wills, Revocable Trusts, and Other Alternatives | |
Overview of Tax Principles | |
The Marital Deduction | |
Bypass Trusts | |
Gifts | |
Life Insurance | |
Annuities | |
Valuation of Business Interests and Other Property | |
Charitable Contributions | |
Funding for Liquidity | |
Using Trusts with Grantor Retained Interests in Estate Planning | |
Asset Protection | |
Tax and Estate Planning in Marital Settlements | |
Post-Death Estate Planning | |
Benefit Plans | |
Tax-Qualified Retirement Plans | |
Employee Stock Ownership Plans | |
Nonqualified Retirement Plans | |
Personal Investing | |
Business Transfers | |
Individual Retirement Accounts and Simplified Employee Pensions | |
Distributions from Tax-Qualified Retirement Plans | |
Distributions from Nonqualified Plans | |
Protection of Retirement Income | |
Incapacity and Other Retirement Issues | |
Estate Planning for Qualified Retirement Plan Benefits and IRAs | |
Estate Planning for Nonqualified Retirement Plans | |
IRA Distributions | |
Audits, Administrative Proceedings, and Tax Court Litigation | |
Family Limited Partnerships | |
Index | |
Table of Contents provided by Blackwell. All Rights Reserved. |