EFFECTIVE ESTATE AND BUSINESS SUCCESSION PLANNING UNDER THE NEW TAX LAW A properly designed and implemented estate and/or business succession plan is key to providing for and protecting loved ones in the most tax-efficient manner possible. A team of advisors must be assembled from the disciplines of law, insurance, finance, accounting, and tax in order to create a plan that optimizes planning opportunities incorporating both the current state of law with the current state of one's mind. J.K. Lasser Pro Estate and Business Succession Planning, Second Edition provides you with a unique and comprehensive analysis of the Economic Growth and Tax Relief Reconciliation Act of 2001, the new retirement distribution rules, Section 529 education plans, and split dollar insurance guidelines. It can help professionals and experienced individuals alike take advantage of opportunities presented by the new tax law, avoid common mistakes, and understand complex estate and business succession planning techniques.
Written by two attorneys who specialize in estate planning matters, this easy-to-read book provides you with complete information and strategies for a variety of issues including: How to plan in light of the phased-in provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 Top twenty factors to consider when creating one's Will, as well as creating a Power of Attorney and Health Care Proxy Annual Exclusion and Exemption Equivalent Planning Irrevocable Life Insurance Trusts and Crummey Notices Charitable Remainder Trusts and Foundations Family Limited Partnerships Business Succession Planning Techniques Split Dollar Plans Section 529 education plans Retirement distribution rules Self-Canceling Installment Notes Intentionally Defective Grantor Trusts GRITs, GRATs, and GRUTs And this is just a sampling of the expertise that the authors provide in a truly unique and understandable text. J.K. Lasser Pro Estate and Business Succession Planning, Second Edition contains all you need to make the most of the new tax law while navigating this complex area, and shows you how to protect and provide for loved ones for generations to come.
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RUSSELL J. FISHKIND is a Co--Chairman of the Trust and Estate Department with the law firm Wilentz, Goldman & Spitzer. Mr. Fishkind concentrates his practice on high net worth estate planning, business succession planning, and probate litigation. He is also an Adjunct Associate Professor at New York University, Department of Finance, Taxation and Law, teaching estate planning; contributing author to the Institute of Continuing Legal Education's Sophisticated Estate Planning; and author of Legacy of a Lifetime, a layman's guide to estate planning. He is currently Co--Chairman of Endowments for the Greater Middlesex County Jewish Federation. ROBERT C. KAUTZ is a Partner with the law firm of Wilentz, Goldman & Spitzer. Mr. Kautz chairs the Tax Department at Wilentz and concentrates his practice on estate planning and working with closely held businesses in designing strategies for business succession planning. Mr. Kautz is a contributing author to the Institute of Continuing Legal Education's Sophisticated Estate Planning. Formerly with the law firms of Battle Fowler and Millbank, Tweed, Hadley & McCloy in New York, Mr. Kautz holds an LLM in taxation from New York University. He currently serves on the board of trustees of the Montclair (NJ) Fund for Educational Excellence.