Committee Report on Retirement Benefits, Effective Planning for Family with Special Needs Considerations, Forestalling Forties Follies, Fractional Gifts of Art
Recent private letter rulings highlight some opportunities.
Practical tips to simplify the process.
Keep assets in the individual retirement account for as long as possible.
Issues to address with clients who want the best of both.
A tax-saving opportunity for married taxpayers with taxable income under $320,000.
Reducing capital gains taxes with charitable remainder trusts.
Understanding the investment component and potential estate-planning considerations is critical.
Beware of Pre-Oct. 22, 1942 general powers of appointment.