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Planning Tips
 
Planning Tip #796--Helping a Child Buy a House
Planning Tip #795--Charitable Donation of Fractional Interests in Artwork
Planning Tip #794--Temporary AMT Relief
Planning Tip #793--2008 Annual Exclusion Gifts
Planning Tip #792--Wash Sale Rule and IRA
Planning Tip #791--January Hurdle Rate
Planning Tip #790--Three Year-End Errors to Avoid
Planning Tip #789--Continuing Homeowner Insurance Coverage
Planning Tip #788--2008 Mileage Rate
Planning Tip #787--Substantial Gifts and Low Basis Stock
Planning Tip #786--Children's Charitable Giving
Planning Tip #785--$60,000 Contribution to College Savings Plan
Planning Tip #784--2008 Cost-of-Living Adjustments
Planning Tip #783--Marimbas in IRAs?
Planning Tip #782--Modified AGI and Roth IRA Conversion
Planning Tip #781--Qualified Charitable Distribution from SEP-IRA
Planning Tip #780--QPRT and State Estate Tax
Planning Tip #779--October Hurdle Rate
Planning Tip #778--The Partially Successful QPRT
Planning Tip #777--Expiring Charitable Deductions and Roth IRA Conversion
Planning Tip #776--Deductibility of Trustee Fees
Planning Tip #775--NC and Rule Against Perpetuities
Planning Tip #774--September Hurdle Rate
Planning Tip #773--Annual Gifts in Trust
Planning Tip #772--Selecting Real Estate for QPRT
Planning Tip #771--Gift Tax in Lieu of Estate Tax
Planning Tip #770--Asset Allocation Following Retirement
Planning Tip #769--Trust with Charitable and Non-Charitable Beneficiaries
Planning Tip #768--Roth IRA Conversion and AGI
Planning Tip #767--CLAT for Planned Charitable Contributions
Planning Tip #766--Hybrid Fuel Car Tax Credit
Planning Tip #765--Increasing CLAT Distributions
Planning Tip #764--Exception to Exception to Basis Step-Up
Planning Tip #763--Multiple Asset Classes and Multiple GRATs
Planning Tip #762--Deductibility of California's Early Distribution Tax
Planning Tip #761--Gift Splitting and Second Marriages
Planning Tip #760--Gift Splitting and Mismatching Gift Tax Exemptions
Planning Tip #759--Trust Beneficiaries From Different Families
Planning Tip #758--Income Tax Impact of 5% Withdrawal Right
Planning Tip #757--Deductibility of Trustee Investment Advisory Fees
Planning Tip #756--Exception to Basis Step-Up
Planning Tip #755--Sample Charitable Lead Annuity Trusts
Planning Tip #754--Successful GRAT
Planning Tip #753--Prior Payment of Gift Tax
Planning Tip #752--Kiddie Tax and 0% Capital Gain Tax Rate
Planning Tip #751--July Hurdle Rate
Planning Tip #750--Charitable Contribution of Qualified Conservation Easement
Planning Tip #749--State Tax Benefit of College Savings Plan
Planning Tip #748--Large Charitable IRA Rollovers and NY Retirement Exemption
Planning Tip #747--Design of By-Pass Trust
Planning Tip #746--Tax Basis After Death
Planning Tip #745--Estate Tax Treatment of GRATs
Planning Tip #744--Federal Tax Benefit of 529 Plans
Planning Tip #743--Kiddie Tax Extension and Child's Trust
Planning Tip #742--Kiddie Tax Age Extended Again
Planning Tip #741--Reciprocal Gifts
Planning Tip #740--New York Retirement Exemption
Planning Tip #739--Husband and Wife GRATs
Planning Tip #738--Estate Taxation of Non-Citizens
Planning Tip #737--State Taxation of Municipal Bond Interest
Planning Tip #736--UTMA Custodian and 529 Plans
Planning Tip #735--Marital Trusts and LLCs
Planning Tip #734--LLCs and Taxes
Planning Tip #733--Borrowing to Meet Estate Tax Needs
Planning Tip #732--Timely GRAT Payments Required
Planning Tip #731--IRA Contribution Deadline Not Extended
Planning Tip #730--Even More Time to File
Planning Tip #729--Multiple Executors
Planning Tip #728--Advance Planning for GRAT Termination
Planning Tip #727--More Time to File
Planning Tip #726--Grantor Trust Status of ILIT
Planning Tip #725--Planning Ideas on the Web
Planning Tip #724--Transfer of UTMA Acount to a 529 Account
Planning Tip #723--Transfer of UTMA Acount to a Trust
Planning Tip #722--Out of State Executor
Planning Tip #721--Design of By-Pass Trust
Planning Tip #720--Grantor By-Pass Trust
Planning Tip #719--Married Filing Separately and Roth IRAs
Planning Tip #718--Grantor's Payment of Trustee Fees
Planning Tip #717--Minors Receiving Annual Exclusion Gifts
Planning Tip #716--Is a Roth 401(k) Contribution Allowed?
Planning Tip #715--Active Participant in an Employer Retirement Plan?
Planning Tip #714--Is a Roth IRA Contribution Allowed?
Planning Tip #713--Extra Days to File Your 2006 Tax Return
Planning Tip #712--Is a Traditional IRA Contribution Deductible?
Planning Tip #711--Is an IRA Contribution Allowed?
Planning Tip #710--Plan Ahead for 401(k) Deferrals
Planning Tip #709--The Power of Annual Gifts to Two Generations
Planning Tip #708--The Power of Annual Gifts
Planning Tip #707--Terms of Split QPRTs
Planning Tip #706--Split QPRTs
Planning Tip #705--Estate Tax Saving with QPRTs
Planning Tip #704--Trust for Young Adults
Planning Tip #703--Transfer of Policies Between ILITs
Planning Tip #702--UTMA vs. UGMA
Planning Tip #701--Low Capital Gains Rates and Dependents
Planning Tip #700--Gifts to UTMA Accounts
Planning Tip #699--More for Your Roadmap
Planning Tip #698--State Estate Tax Rate at Death of First Spouse
Planning Tip #697--Income Tax Relief?
Planning Tip #696--State Estate Tax at Death of First Spouse
Planning Tip #695--Application of Your Estate Plan
Planning Tip #694--Roadmap for Heirs
Planning Tip #693--Capital Gain Tax Rate in 2007
Planning Tip #692--February Hurdle Rate
Planning Tip #691--Private Foundation Contributions of Non-Publicly Traded Stock
Planning Tip #690--Private Foundation Contributions of Non-Publicly Traded Stock
Planning Tip #689--Reducing Taxable Income in 2008, 2009 and 2010
Planning Tip #688--Giving Appreciated Securities to Low-Income Relatives
Planning Tip #687--Partnership's Tax Basis at Death of Partner
Planning Tip #686--Charitable Contributions of Short Term Gain Stock
Planning Tip #685--Separate Parcels of Real Estate
Planning Tip #684--Pre-Existing Pledge and Qualified Charitable Distribution from IRA
Planning Tip #683--2007 Estate Tax Rate
Planning Tip #682--Qualified Charitable Distributions from Beneficiary IRAs
Planning Tip #681--Paying Grandchildren's Tuition
Planning Tip #680--Qualified Charitable Distributions from SEP-IRAs
Planning Tip #679--Paying for Your Child's Wedding
Planning Tip #678--Grandparents and 529 College Savings Plans
Planning Tip #677--Increases in Annual Exclusion Amount
Planning Tip #676--Entities Holding Foreign Real Estate
Planning Tip #675--Holding Period for ISO Stock
Planning Tip #674--Keeping Track of Community Property
Planning Tip #673--2007 Annual Exclusion Gifts
Planning Tip #672--Deduction for Mortgage Insurance Premiums
Planning Tip #671--Taxation of Nonqualified Stock Options
Planning Tip #670--Residential Energy Credits Extended
Planning Tip #669--Limited Basis Step-Up After Estate Tax Repeal
Planning Tip #668--Deduction for Education Expenses Extended
Planning Tip #667--Deduction for Sales Tax Extended
Planning Tip #666--Right to Diversify Employer Stock
Planning Tip #665--Real Estate in Other States
Planning Tip #664--UBTI in CRTs
Planning Tip #663--GRATs and GST Exemption
Planning Tip #662--Discounts for FLP Interests
Planning Tip #661--Large Retirement Accounts and By-Pass Trusts
Planning Tip #660--Alaska Community Property
Planning Tip #659--Tax Benefit of Community Property
Planning Tip #658--Charitable Carryovers and Charitable IRA Rollovers
Planning Tip #657--GRATs for Grandchildren
Planning Tip #656--Bequest at Death of First Spouse
Planning Tip #655--Charitable Giving and Phaseout of Itemized Deductions
Planning Tip #654--GRITs and Nieces and Nephews
Planning Tip #653--Estate Tax Repeal and Tax Basis
Planning Tip #652--Pre-1977 Joint Property
Planning Tip #651--Basis Step-Up in Community Property
Planning Tip #650--2007 Social Security Tax Increase
Planning Tip #649--Gifts to Children--UTMA vs. Trust
Planning Tip #648--2007 Retirement Contribution Limits
Planning Tip #647--2007 Mileage Deduction
Planning Tip #646--Pros and Cons of Direct Charitable Rollover
Planning Tip #645--Nondeductible IRA Contributions in 2006-2009
Planning Tip #644--Future of Estate Tax
Planning Tip #643--GRITs for Unmarried Couples
Planning Tip #642--Sale of Residence After Death
Planning Tip #641--Deductibility of Trust's Investment Advisory Fees
Planning Tip #640--Transfer of Vacation Home to QPRT
Planning Tip #639--Connecticut Estate Tax on Modest Estates
Planning Tip #638--Use of Vacation Home in Trust
Planning Tip #637--Trust Distribution and Asset Allocation
Planning Tip #636--NY Taxation of Nonresident's Stock Options
Planning Tip #635--Retirement Age for Trustees
Planning Tip #634--Gain on Sale for Private Annuity
Planning Tip #633--Permanent Features of College Saving Plans
Planning Tip #632--National Save for Retirement Week
Planning Tip #631--Lump Sum Distributions from Pension Plans
Planning Tip #630--Income Tax Adjustments for 2007
Planning Tip #629--New Appraiser Penalties
Planning Tip #628--Transfer of Vacation Home to Next Generation
Planning Tip #627--Company Stock in Retirement Plans
Planning Tip #626--Abuse of Powers of Attorney
Planning Tip #625--401(k) Plan Loans to Business Owners
Planning Tip #624--2007 Transfer Tax Limits
Planning Tip #623--Increased Excise Taxes on Private Foundations
Planning Tip #622--Treating Children of Different Ages Fairly
Planning Tip #621--Restrictions on Deduction for Facade Easement
Planning Tip #620--October Interest Rate
Planning Tip #619--Retirement Saving Provisions Made Permanent
Planning Tip #618--Revocable Trusts in Connecticut
Planning Tip #617--Increased Valuation Penalties
Planning Tip #616--Capital Gain and Delaware Non-Grantor Trusts
Planning Tip #615--Alternative to Charitable Bequest
Planning Tip #614--Charitable Contribution of Fractional Interests in Art
Planning Tip #613--Increasing GST Exemption and Review of Estate Plan
Planning Tip #612--Saver's Credit Made Permanent
Planning Tip #611--Late Filed Return and Paying Estate Taxes in Installments
Planning Tip #610--Benefit of Direct Charitable IRA Distribution
Planning Tip #609--Flexible Retirement Plan Beneficiary Designation
Planning Tip #608--Charitable IRA Distributions and After-Tax Contributions
Planning Tip #607--Funding of Revocable Trust in California
Planning Tip #606--COLA Increases to IRA Limitations
Planning Tip #605--Spouse's Options as Beneficiary of IRA
Planning Tip #604--Abuses of 529 College Saving Plans
Planning Tip #603--Diversification of Stock in Tax-Exempt Account
Planning Tip #602--Rollover from Employer Plan to Roth IRA
Planning Tip #601--Pension Plan Distribution Options
Planning Tip #600--Charitable Contribution of Conservation Easements
Planning Tip #599--Error in Substantially Equal Periodic Distributions
Planning Tip #598--Permanent 529 College Saving Plan Benefits
Planning Tip #597--Trustee Duties
Planning Tip #596--Retirement Plan Rollover by Non-Spouse Beneficiary
Planning Tip #595--Advance Directives
Planning Tip #594--Charitable Giving and IRAs
Planning Tip #593--Funding of Revocable Trusts
Planning Tip #592--State Taxation of Non-Resident Retired Partners
Planning Tip #591--Florida Intangibles Tax Repealed
Planning Tip #590--CRTs and Spouse's Right of Election
Planning Tip #589--Dynasty Trusts in Pennsylvania
Planning Tip #588--Split Deposit of Tax Refunds
Planning Tip #587--Annual Exclusion Gifts in Trust
Planning Tip #586--Distributions and Exchanges of GRAT Property
Planning Tip #585--Real Estate and Estate Tax Deferral
Planning Tip #584--Hurdle Rate Increases in August
Planning Tip #583--Gifts of Tuition Payment
Planning Tip #582--GST Trust for Children Without Children
Planning Tip #581--Deduction for Estate Administration Expenses
Planning Tip #580--By-Pass Trust in New York
Planning Tip #579--Pennsylvania College Saving Plan Deduction
Planning Tip #578--Qualifying for Long-Term Capital Gains
Planning Tip #577--Higher Long-Term Capital Gains Rates
Planning Tip #576--Use of Annual Exclusion to Fund 529 Plans
Planning Tip #575--Gift of Income Interest in Trust
Planning Tip #574--Massachusetts Adopts Power to Adjust
Planning Tip #573--Borrowing by GRAT
Planning Tip #572--Private Annuity
Planning Tip #571--State Income Tax on Unrelated Business Income
Planning Tip #570--Tax Credit for Some Hondas
Planning Tip #569--The Downside of Private Annuity Trusts
Planning Tip #568--GST Trust Without Grandchildren
Planning Tip #567--Depreciated Assets and Defective Grantor Trusts
Planning Tip #566--Involving Your Children in Your Estate Planning
Planning Tip #565--Annual Roth IRA Contributions for High Income People
Planning Tip #564--Higher Medicare Premium for Higher Income Seniors
Planning Tip #563--Abusive Charitable Organization
Planning Tip #562--Downside of QTIP Trusts and IRAs
Planning Tip #561--Gift Splitting and Ascertainable Interests in Trusts
Planning Tip #560--2006 Social Security Report
Planning Tip #559--Life Expectancy
Planning Tip #558--Year-End Receipt of Income
Planning Tip #557--Refund of Overpaid Telephone Excise Tax
Planning Tip #556--Reversal of Nondeductible IRA Contribution
Planning Tip #555--Delaying Sale of Appreciated Property
Planning Tip #554--New Business Venture, GRATs and Cash Flow
Planning Tip #553--Roth IRAs for Everyone Beginning 2010
Planning Tip #552--Kiddie Tax Lengthened
Planning Tip #551--2006 AMT Relief
Planning Tip #550--Low Tax Rates on Dividends and Long-Term Capital Gains
Planning Tip #549--Value of IRA in Estate Plan
Planning Tip #548--IRAs and QTIP Trusts
Planning Tip #547--Roth IRAs for Everyone?
Planning Tip #546--Decrease in AMT Exemption
Planning Tip #545--Gift Splitting and Trusts
Planning Tip #544--Nonqualified Distributions from Roth 401(k)
Planning Tip #543--Cars Eligible for Hybrid Vehicle Tax Credit
Planning Tip #542--Repeal of Florida Intangibles Tax
Planning Tip #541--May 15 Medicare Prescription Plan Deadline
Planning Tip #540--Tax Cost of Realizing Income After Death
Planning Tip #539--Sale of Depreciated Property Prior to Death
Planning Tip #538--IRS Interest Rate Increases in May
Planning Tip #537--Sale of Appreciated Property Prior to Death
Planning Tip #536--State Taxation of Partnership Retirement Income (Update)
Planning Tip #535--Rollover to Employer Plan and 10% Penalty
Planning Tip #534--Donation of Remainder Interest in Residence
Planning Tip #533--Tax Credit for Grandparent's Tuition Payment
Planning Tip #532--2006 Reduction in Hidden Tax Brackets
Planning Tip #531--Contribution of Appreciated Artwork to CRT
Planning Tip #530--Gift of Appreciated Art to Charity
Planning Tip #529--Increased FDIC Insurance on Retirement Accounts
Planning Tip #528--Employer Stock and IRA Rollover
Planning Tip #527--Increasing Income Distributions from Trusts
Planning Tip #526--Trusts and Eligibility for Scholarship Aid
Planning Tip #525--Character of Post-Death Income
Planning Tip #524--401(k) Savings and Inertia
Planning Tip #523--Naming a Non-Spouse Beneficiary of Retirement Plan
Planning Tip #522--Company Stock, 401(k) Plans and Diversification
Planning Tip #521--Extra Days to File 2005 Federal Tax Return
Planning Tip #520--State Taxation of Partnership Retirement Income
Planning Tip #519--QPRTs and Increasing Interest Rates
Planning Tip #518--Working Spouses and Deductible IRA
Planning Tip #517--Charitable Deduction on CLAT Contribution
Planning Tip #516--Whipsaw on Low Valuation
Planning Tip #515--Helping a Child Fund a New Business
Planning Tip #514--Divorce, Alimony and Income Taxes
Planning Tip #513--Tax Rate on Income After Death
Planning Tip #512--Self-Employment Income and SEPP
Planning Tip #511--Collection of Income Prior to Death
Planning Tip #510--Completion of Charitable Gift
Planning Tip #509--Deductibility of IRA Contributions
Planning Tip #508--Payment of Estate Tax on Marital Trust Assets
Planning Tip #507--Credit for Energy-Efficient Home Improvements
Planning Tip #506--Tax-Exempt Investments in Retirement Accounts
Planning Tip #505--Municipal Bonds vs. Taxable Bonds in IDGTs
Planning Tip #504--States Offering Partnership Long-Term Care Insurance
Planning Tip #503--Low-Basis Stock and Prepaid Forward Contracts
Planning Tip #502--Enhancing GRAT Benefits
Planning Tip #501--Prepayment of Tuition
Planning Tip #500--CRTs and Spouse's Rights
Planning Tip #499--Estate Tax and the Time Value of Money
Planning Tip #498--Loan to an ILIT
Planning Tip #497--Improvement of Long-Term Care Insurance
Planning Tip #496--Investment of IRA in Private Company
Planning Tip #495--Interest Rates and Estate Planning Techniques
Planning Tip #494--Taxation of Trusts by New York
Planning Tip #493--529 College Saving Plan vs. Transfer Tax Saving
Planning Tip #492--Selling Your Insurability
Planning Tip #491--CLTs and UBTI
Planning Tip #490--Higher IRS Fees for Private Rulings
Planning Tip #489--Waiver of 60-Day Rollover Deadline
Planning Tip #488--Error in Calculating Substantially Equal Periodic Payments
Planning Tip #487--Valuation of Traded Securities
Planning Tip #486--Completion of Year-End Gifts
Planning Tip #485--Sale of Residence Within Two Years
Planning Tip #484--Illinois Taxation of Trusts
Planning Tip #483--A House for the New Baby
Planning Tip #482--Charitable Gift of Appreciated Stock
Planning Tip #481--GST Exemption and Lifetime QTIP Trust
Planning Tip #480--North Carolina Estate Tax
Planning Tip #479--Income Tax on Sale of Life Insurance Policy
Planning Tip #478--Multiple 2006 Mileage Deduction Rates
Planning Tip #477--Estate Tax and Convenient Forms of Ownership
Planning Tip #476--Making Gifts to Grandchildren
Planning Tip #475--Avoiding 10% Penalty on Plan Distributions
Planning Tip #474--California Unitrust Option
Planning Tip #473--Turning 50 this Year?
Planning Tip #472--Retirement Saving Inertia
Planning Tip #471--Splitting Annual Exclusion Gifts
Planning Tip #470--2006 Annual Exclusion Gifts
Planning Tip #469--Parents Making Children's Charitable Contributions
Planning Tip #468--Tax Deferral After Death
Planning Tip #467--Sale of Unwanted Insurance Policy
Planning Tip #466--IRS Provides Central Interest Rate Databank
Planning Tip #465--Split Interest Trusts and Charitable Deduction
Planning Tip #464--Disclaimer of Jointly Owned Investments
Planning Tip #463--2006 Kiddie Tax Limits
Planning Tip #462--Retirement Plan Death Benefit Payable to a Child
Planning Tip #461--2006 Mileage Rate
Planning Tip #460--Sunset of Clean Burning Fuel Deduction
Planning Tip #459--Estate Tax Value of IRA
Planning Tip #458--December Hurdle Rate Increases
Planning Tip #457--Donor Advised Fund and Year End Charitable Deduction
Planning Tip #456--2005 Annual Exclusion Gifts
Planning Tip #455--Charitable Contribution of Appreciated Stocks
Planning Tip #454--Deductibility of Investment Management Fees
Planning Tip #453--2005 Charitable Contributions and IRA Distributions
Planning Tip #452--Six-Month Extension for Tax Return Filing
Planning Tip #451--Social Security Income Replacement Rates
Planning Tip #450--Clean-Burning Fuel Deduction
Planning Tip #449--Investment of Charitable Remainder Trusts
Planning Tip #448--Charitable Deduction Limits on Donor Advised Funds
Planning Tip #447--Selecting a QPRT Term
Planning Tip #446--Charitable Contribution of Appreciated Stocks
Planning Tip #445--NY Tax on Sale of Tangible Property
Planning Tip #444--2006 Tax Rate Tables
Planning Tip #443--Sale on Settlement of Abusive Tax Shelter Settlements
Planning Tip #442--Home Improvement Records
Planning Tip #441--Allocation of Estate Tax Burden
Planning Tip #440--Income Tax Reform
Planning Tip #439--Diversification of Retirement Account Types
Planning Tip #438--Disregarded Entities and Employment Taxes
Planning Tip #437--Average College Costs in 2005-06
Planning Tip #436--C Corporation vs. Limited Liability Company
Planning Tip #435--Sustainable Spending
Planning Tip #434--IRAs Owning Business Interests
Planning Tip #433--Hurricane Katrina Relief
Planning Tip #432--Help for Private Foundations
Planning Tip #431--Increasing Cost of College
Planning Tip #430--Corporate Ownership of Investments
Planning Tip #429--Domestic Employee Social Security Wage Threshold in 2006
Planning Tip #428--Retirement Plan Limitations in 2006
Planning Tip #427--Social Security Taxable Wage Base in 2006
Planning Tip #426--Effective Date of Transfer on Death Account
Planning Tip #425--Joint Account vs. Transfer on Death Account
Planning Tip #424--New Form of Account Ownership in New York
Planning Tip #423--Roth 401(k) and Estate Taxes
Planning Tip #422--Reduction in Hidden Tax Brackets in 2006
Planning Tip #421--2006 Estate, Gift and GST Tax Limits
Planning Tip #420--By-Pass Trust and IRAs
Planning Tip #419--Split Purchase of Residence
Planning Tip #418--2005 Increase in Charitable Deduction Limits
Planning Tip #417--IRA Rollover of Settlement Proceeds
Planning Tip #416--Lifetime Use of GST Exemption
Planning Tip #415--Long Term Losses and Short Term Gains
Planning Tip #414--Annual Gift Tax Exclusion Increases to $12,000 in 2006
Planning Tip #413--Alternate Valuation Date, Tax Basis and Long Term Gain After Death
Planning Tip #412--Long Term Gain After Death
Planning Tip #411--IRA Distributions and Charitable Deductions
Planning Tip #410--Deductible Educational Expenses
Planning Tip #409--Increased Standard Mileage Deduction for Rest of 2005
Planning Tip #408--Roth IRA Conversions in Low Income Years
Planning Tip #407--Reporting Charitable Contribution of Automobile
Planning Tip #406--Charitable Contribution of Appreciated Stocks
Planning Tip #405--Gifts to Social Clubs
Planning Tip #404--Mortgage Interest Deduction and Refinanced Loans
Planning Tip #403--Mortgage Interest and AMT
Planning Tip #402--Losses on Sales Between Related Taxpayers
Planning Tip #401--State Gift Taxes
Planning Tip #400--Use of Trust to Avoid Florida Intangibles Tax
Planning Tip #399--Nonqualified Disclaimers and Gift Tax
Planning Tip #398--IRAs, Roth IRAs and Springing Cash Value Annuities
Planning Tip #397--IRS Hurdle Rate to Increase in September
Planning Tip #396--Florida Intangibles Tax Reduction
Planning Tip #395--Model Charitable Remainder Trust Forms
Planning Tip #394--Substantially Equal Periodic Payments from IRA
Planning Tip #393--Pennsylvania Taxation of Non-Qualified Deferred Compensation
Planning Tip #392--Is a Computer an Educational Expense?
Planning Tip #391--Hobby or Business?
Planning Tip #390--Disclaimer of Interest in Trust
Planning Tip #389--Exchange of Residence That's Also Held for Investment
Planning Tip #388--New Tax Credits for Energy Saving Home Improvements
Planning Tip #387--New Tax Credit for Energy Efficient Vehicles
Planning Tip #386--GST Tax and Non-Family Member
Planning Tip #385--Divorce and Beneficiary Designations
Planning Tip #384--S Corporation Tax Examinations
Planning Tip #383--GST and Predeceased Parent
Planning Tip #382--Hobby Losses
Planning Tip #381--Year End Tax Planning
Planning Tip #380--Structured Settlements
Planning Tip #379--IRS Victory in FLP Case
Planning Tip #378--Gifts and Creditor Protection
Planning Tip #377--Education Expenses and Early IRA Distributions
Planning Tip #376--2005 Clean Fuel Deduction
Planning Tip #375--Retirement and Required Plan Distributions
Planning Tip #374--Advance Distribution to Charitable Beneficiary in CRT
Planning Tip #373--Transfer of ESA to 529 Plan
Planning Tip #372--GRATs and IDGTs
Planning Tip #371--Gift of Depreciated Securities
Planning Tip #370--Swapping Assets with a Defective Grantor Trust
Planning Tip #369--Trust's Deduction for Investment Advisory Fees
Planning Tip #368--Investment Returns and GRATs
Planning Tip #367--Lower Hurdle Rate in July
Planning Tip #366--Disclaimer of IRA Following Receipt of Required Distribution
Planning Tip #365--Effect of Built-in Gains on Estate Tax Value
Planning Tip #364--Real Estate in IRAs
Planning Tip #363--Excise Tax on Flat Rate Long Distance Charges
Planning Tip #362--Allocation of Estate Tax Burden
Planning Tip #361--No Rollover of Retirement Plan Installments
Planning Tip #360--Dyslexia and Medical Expenses
Planning Tip #359--Gift of Stock Options
Planning Tip #358--Rules for Deducting Donation of Automobiles
Planning Tip #357--Connecticut and Washington Adopt Estate Taxes
Planning Tip #356--Donation of Conservation Easement
Planning Tip #355--California Taxation of Trusts
Planning Tip #354--Saving State Taxes with a Non-Grantor Trust
Planning Tip #353--Municipal Bonds and IDGTs
Planning Tip #352--QPRT and High Interest Rate
Planning Tip #351--Lower Hurdle Rate in June
Planning Tip #350--Real Estate and Estate Tax Deferral
Planning Tip #349--Roth 401(k) Factor
Planning Tip #348--Grace Period in Flexible Spending Accounts
Planning Tip #347--Sale of Low Basis Property by CRT
Planning Tip #346--Effect of Estate Tax Repeal for Non-Citizen Spouses
Planning Tip #345--Estimated Tax Penalties and Wage Withholding
Planning Tip #344--Estimated Tax Penalties and IRA
Planning Tip #343--State in Which to Form a Family Partnership
Planning Tip #342--Using Full GST Exemption While Alive
Planning Tip #341--Uncertainty of Estate Tax
Planning Tip #340--Sale of Life Insurance Policy Between Grantor Trusts
Planning Tip #339--Gift of Non-Qualified Stock Options
Planning Tip #338--Future of the Estate Tax
Planning Tip #337--Gift to Trust Instead of UTMA Accounts
Planning Tip #336--529 Plans and Bankruptcy
Planning Tip #335--QPRT and Follow-on Rent Payments
Planning Tip #334--QPRT and Follow-on Grantor Trust
Planning Tip #333--Estate Loan and LP Interest
Planning Tip #332--Rental of Home Following End of QPRT Term
Planning Tip #331--IRA Protection in Bankruptcy (Revisited)
Planning Tip #330--Creditor Protection and Your Home in Florida
Planning Tip #329--IRS Hurdle Rate to Increase in May
Planning Tip #328--Variety of Credit Shelter Trusts
Planning Tip #327--A Hybrid Approach to Sustainable Spending
Planning Tip #326--New Requirement for Many New CRTs
Planning Tip #325--IRAs Protected in Bankruptcy
Planning Tip #324--Long Term Care Insurance in New York
Planning Tip #323--Dividing a Generation Skipping Trust
Planning Tip #322--Tracking After-Tax IRA Contributions
Planning Tip #321--Partnership Distributions and Self-Employment Tax
Planning Tip #320--Trust as Retirement Plan Beneficiary
Planning Tip #319--Gift of Appreciated Stock to Child
Planning Tip #318--2005 Social Security Report
Planning Tip #317--Current College Costs
Planning Tip #316--Tax Information for CRTs
Planning Tip #315--Post-Mortem Planning by IRA Beneficiaries
Planning Tip #314--IRS Hurdle Rate to Increase in April
Planning Tip #313--Abandoned Retirement Plan Accounts
Planning Tip #312--Life Insurance and Insurable Interest
Planning Tip #311--Roth 401(k) Contributions in 2006
Planning Tip #310--Intentionally Gift-Tax Defective Non-Grantor Trust
Planning Tip #309--Deferred Pensions and Social Security Administration
Planning Tip #308--IRAs and Payment of Wrap Fees
Planning Tip #307--Funding Your Child's Charitable Endowment
Planning Tip #306--Washington State Recouples its Estate Tax
Planning Tip #305--State Death Tax Credit Replaced with a Deduction
Planning Tip #304--Deduction for Clean Fuel Car
Planning Tip #303--Proposal for Retirement Savings Accounts and Lifetime Savings Accounts
Planning Tip #302--Proposal to End Family Limited Partnership Discounts
Planning Tip #301--Assessing the Tax Benefit of a Family Limited Partnership Discount
Planning Tip #300--The Cost of Running GRATs
Planning Tip #299--Single Asset GRATs
Planning Tip #298--Concentrated Positions in Charitable Foundations
Planning Tip #297--Making Maximum Use of Deduction in a Charitable Lead Trust
Planning Tip #296--Avoiding Income Tax in a Charitable Lead Trust
Planning Tip #295--Attorney's Fee on Taxable Damage Award Included in Income
Planning Tip #294--Charitable Remainder Trust as IRA Beneficiary
Planning Tip #293--No Rollover of Required Minimum Distribution
Planning Tip #292--Cash vs. Stock Contributions for Tsunami Relief
Planning Tip #291--Naming a Trust as Retirement Plan Beneficiary
Planning Tip #290--Serial Short-Term GRATs vs. Staggered Short-Term GRATs
Planning Tip #289--Long-Term GRAT vs. Short-Term GRATs
Planning Tip #288--Annuity Contract Owned by Trust
Planning Tip #287--Rollover Delays Required Retirement Plan Distributions
Planning Tip #286--2004 Deduction for Jan. 2005 Tsunami Donations
Planning Tip #285--Community Property and Basis at Death
Planning Tip #284--Tax-Free Gifts to Non-Citizen Spouse
Planning Tip #283--Private Annuities and Income Tax Basis
Planning Tip #282--Sales Tax on Automobiles
Planning Tip #281--Increase in 7520 Rate in January
Planning Tip #280--2004 Sales Tax Deduction
Planning Tip #279--Employer Stock and IRA Rollover
Planning Tip #278--Types of Unrelated Business Income
Planning Tip #277--Florida Intangibles Tax Trust
Planning Tip #276--Charitable Donation of Used Car
Planning Tip #275--Accounts Affected by UBTI
Planning Tip #274--Tax Exempt Accounts and Publicly Traded Limited Partnerships
Planning Tip #273--Delay of Social Security Benefit
Planning Tip #272--Waterfall Disclaimer Planning
Planning Tip #271--QTIP Trust vs. Charitable Remainder Trust
Planning Tip #270--Death During 5-Year Period of Large 529 Contribution
Planning Tip #269--Increased Standard Mileage Rate in 2005
Planning Tip #268--Making Advance Use of Five Years of $11,000 Tax-Free Gifts
Planning Tip #267--How a Married Couple Can Double Their $11,000 Tax-Free Gifts
Planning Tip #266--Charitable Bequest Through Surviving Spouse
Planning Tip #265--Social Security Tax on Cancellation of Employment Contract
Planning Tip #264--529 Pre-Paid Tuition Plan
Planning Tip #263--2005 Cost of Living Adjustments
Planning Tip #262--IRAs, Bullion and Other Collectibles
Planning Tip #261--SEPs and IRAs
Planning Tip #260--Flexible Definitions of Trust Income
Planning Tip #259--Estate Tax Allocation and Marital Trust
Planning Tip #258--Making Children's Charitable Gifts
Planning Tip #257--Possible Changes to Our Tax System
Planning Tip #256--Annual Exclusion Gift Limit for 2005
Planning Tip #255--Coordination of Annual Exclusion Gifts
Planning Tip #254--2005 Retirement Plan Limits
Planning Tip #253--The Graduated CLAT
Planning Tip #252--The Graduated GRAT
Planning Tip #251--Tax Breaks for a Second Home
Planning Tip #250--American Jobs Creation Act of 2004
Planning Tip #249--Consumption Needs After Retirement
Planning Tip #248--Reduction in Interest Rates and Effect on GRATs
Planning Tip #247--Social Security Cost of Living Adjustments
Planning Tip #246--Assignment of Interest in QTIP Trust with Charitable Remainder Beneficiary
Planning Tip #245--Changes in Non-Qualified Deferred Compensation Rules
Planning Tip #244--Using Retirement Assets to Fund a Charitable Bequest at Death
Planning Tip #243--New Deduction for Sales Tax in 2004 and 2005
Planning Tip #242--Wash Sale Rule and Sale of Recently Purchased Securities
Planning Tip #241--Bequeathing Income in Respect of a Decedent to Charity
Planning Tip #240--Charitable Remainder Trust and Appreciated Real Estate--Some Pitfalls
Planning Tip #239--Charitable Remainder Trust and Appreciated Real Estate
Planning Tip #238--Using IRA Assets to Pay Estate Expenses, and its Effect on Required Minimum Distributions
Planning Tip #237--Avoiding State Income Tax on Trusts
Planning Tip #236--Decoupled State Estate Tax and the Unnecessary QTIP Election
Planning Tip #235--Measuring the Pros and Cons of a Charitable Lead Annuity Trust
Planning Tip #234--No Relief for Failed Roth IRA Conversion
Planning Tip #233--IRS Wins Skirmish on Family Limited Partnership
Planning Tip #232--Joint Ownership and Non-Citizen Spouses
Planning Tip #231--Spouse's Right of Election and IRA Rollover
Planning Tip #230--Spouses Owning Property Jointly with Right of Survivorship
Planning Tip #229--Gifts to Minors
Planning Tip #228--IRA Distributions and Taxation of Social Security Benefits
Planning Tip #227--Interest Rate Used to Calculate Substantially Equal Periodic Payments
Planning Tip #226--Solvency of Private Pensions
Planning Tip #225--Predeceased Parent and Unlimited Generation Skipping Transfer
Planning Tip #224--Employer Stock and Lump Sum Distribution Requirement
Planning Tip #223--Improvements in 529 College Saving Plans
Planning Tip #222--Trust Distributing All Income vs. 5% of Principal
Planning Tip #221--Retirement Replacement Percentages
Planning Tip #220--Increased Scrutiny of Charitable Funds
Planning Tip #219--Severance of Generation Skipping Trusts
Planning Tip #218--Benefit of Roth IRA Conversion
Planning Tip #217--Annual Exclusion Trusts and Late GST Exemption Allocation
Planning Tip #216--Roth IRA and the Wealthy Surviving Spouse
Planning Tip #215--GRAT vs. Sale to an IDGT
Planning Tip #214--Credit Shelter Trust vs. Generation Skipping Trust
Planning Tip #213--Wash Sale Rule and Related Taxpayers
Planning Tip #212--754 Election to Increase Basis in Partnership Property
Planning Tip #211--Treating Yet-to-Be-Born Grandchildren Equally
Planning Tip #210--The Ultrasuccessful GRAT
Planning Tip #209--Decompartmentalize Your Thinking
Planning Tip #208--Capital Gain on Sale of Principal Residence Within 2 Years
Planning Tip #207--Increasing Exemption Amount and Lifetime QTIP Trust
Planning Tip #206--Real Estate and State Estate Taxes
Planning Tip #205--Roth IRA, Adjusted Gross Income and Required Minimum Distributions
Planning Tip #204--"Gifts" from a GST-Exempt Trust
Planning Tip #203--Who Is in Charge at the IRS?
Planning Tip #202--Artist Pension Trust
Planning Tip #201--Loans to Life Insurance Trusts
Planning Tip #200--The 8 Steps of Financial Planning
Planning Tip #199--Mishandling Disclaimers
Planning Tip #198--Charitable Contributions and Foreign Tax Credit
Planning Tip #197--CLATs, IRS Interest Rates and the Tax Cost of Delay
Planning Tip #196--Proposed Microsoft Dividend and Extraordinary Dividends
Planning Tip #195--Decoupling of State Estate Tax
Planning Tip #194--Converting a UTMA Account to a 529 College Savings Plan
Planning Tip #193--Municipal Bonds in a Charitable Remainder Trust
Planning Tip #192--Income Tax vs. Sales Tax
Planning Tip #191--Generation Skipping Tax Exemption Allocation
Planning Tip #190--Roth IRA for Working Teenager
Planning Tip #189--Non-Reciprocal Irrevocable Life Insurance Trusts
Planning Tip #188--Use of a Limited Liability Company to Manage Multiple CRTs
Planning Tip #187--Buy-Sell Agreement and Estate Tax Value of Family Business
Planning Tip #186--IRS Approval of Intentionally Defective Grantor Trusts
Planning Tip #185--Valuation of CLATs, CLUTs, CRATs, CRUTs, GRATs and GRUTs
Planning Tip #184--Donation of Conservation Easement
Planning Tip #183--Family Limited Partnerships and Retirement Accounts
Planning Tip #182--Effect of Taxes on Interest Rates
Planning Tip #181--Advantages of a Corporate Trustee
Planning Tip #180--Qualified Personal Residence Trust and Early Death
Planning Tip #179--Grantor Retained Income Trusts and Domestic Partners
Planning Tip #178--Donating a Car to Charity
Planning Tip #177--Sharing Information with Your Family
Planning Tip #176--Missing the 60-Day Rollover Deadline
Planning Tip #175--Zeroed-Out CLAT and Increasing Interest Rates
Planning Tip #174--"Spigot Trust" for a Child or Grandchild
Planning Tip #173--Social Security Solvency Revisited
Planning Tip #172--Irrevocable Trust with Spouse Beneficiary
Planning Tip #171--Charitable Remainder Trust and Appreciated Tangible Personal Property
Planning Tip #170--Tax on Disability Insurance Premiums or Proceeds
Planning Tip #169--Charitable Remainder Trusts and Deduction Limits
Planning Tip #168--Deathbed Gifts Might Save Estate Taxes
Planning Tip #167--Divorce and Non-Qualified Deferred Compensation
Planning Tip #166--GRAT Funded with S Corporation Stock
Planning Tip #165--Gift Tax Exemption Frozen at $1,000,000
Planning Tip #164--Disclaimer in Favor of a Private Foundation
Planning Tip #163--Charitable Remainder Trust with Young Beneficiaries
Planning Tip #162--Scheduled Increases in Estate Tax Exemption
Planning Tip #161--Partnership Taxation
Planning Tip #160--IRS vs. Family Limited Partnerships
Planning Tip #159--Transfer of Life Insurance Policy for Value
Planning Tip #158--Irrevocable Life Insurance Trust and Family Split Dollar Arrangements
Planning Tip #157--Zeroed Out CLAT
Planning Tip #156--Tax Shelter Opinions and Attorney-Client Privilege
Planning Tip #155--Buy-Sell Agreements: Cross-Purchase vs. Entity Buyout
Planning Tip #154--S Corporations and Questionable Employment Tax Practices
Planning Tip #153--Charitable Contribution of Retirement Plan Asset?
Planning Tip #152--Grantor as Trustee of a Charitable Remainder Trust
Planning Tip #151--Employer Stock in a Qualified Retirement Plan
Planning Tip #150--The Benefits of a Trust to the Beneficiary
Planning Tip #149--Rollover After Death?
Planning Tip #148--The FlipCRUT
Planning Tip #147--Selecting a Fiduciary for Your Power of Attorney
Planning Tip #146--Employer Retirement Plans and Related Employers
Planning Tip #145--Selection of 529 College Savings Plan
Planning Tip #144--Payment of IRA Fees with Personal Assets
Planning Tip #143--Private Annuities
Planning Tip #142--Applicable Interest Rates for Valuing GRATs and CLATs
Planning Tip #141--Funding a Private Foundation with Charitable Lead Trust Distributions
Planning Tip #140--How Will Your Will Be Interpreted in 2010?
Planning Tip #139 - Presidential Tax Returns
Planning Tip #138 - Trust's Deductions Shelter High Taxed Income
Planning Tip #137--Real Estate and Installment Payment of Estate Tax
Planning Tip #136 - Charitable Remainder Trust and Capital Gain Tax Rates
Planning Tip #135 - College Savings Plan to Pay for Stepchildren's Education
Planning Tip #134 - Self-Cancelling Installment Note
Planning Tip #133 - Charitable Donation of Non-Qualified Stock Options
Planning Tip #132 - How Not to Avoid Income from Stock Options
Planning Tip #131--Defined Benefit vs. Defined Contribution
Planning Tip #130--College Cost Inflation
Planning Tip #129--Credit Card for Payment of Child's Medical Expenses
Planning Tip #128--Charitable Contribution of Tangible Personal Property
Planning Tip #127--529 Plans and Financial Aid
Planning Tip #126--Home Mortgage Interest Deduction and Timing of Mortgage
Planning Tip #125--Solvency of Social Security
Planning Tip #124--Disclaimer in Favor of Charitable Beneficiary
Planning Tip #123--529 College Savings Plan vs. Estate Tax Saving
Planning Tip #122--Charitable Contribution of Property
Planning Tip #121--FICA Tax Exemption on Student Employment
Planning Tip #120--Allocation of Estate Tax Burden
Planning Tip #119--Charitable Remainder Trusts and Low Interest Rates
Planning Tip #118--Charitable Lead Trusts and Private Foundations
Planning Tip #117--After-Tax Contributions and Required Minimum Distributions from a 401(k) Plan
Planning Tip #116--Trust's Charitable Deduction Through Partnership
Planning Tip #115--Abusive 412(i) Pension Plans
Planning Tip #114--Accumulating Income in a Trust
Planning Tip #113--Benefit of Corporate Trustee
Planning Tip #112--Deductibility of Trustee Fees
Planning Tip #111--Five More Top Estate Planning Techniques
Planning Tip #110--Retirement Plan Distribution of Rollover Accounts
Planning Tip #109--Tax Advantages of US Savings Bonds
Planning Tip #108--"5 & 5" Withdrawal Power
Planning Tip #107--Tax Cost of Retirement in Different States
Planning Tip #106--GST-Exempt Trust Distributions for Educational and Medical Expenses
Planning Tip #105--Estate Tax Value of Retirement Account
Planning Tip #104--Health Care Proxy
Planning Tip #103--Increase in Estate Tax Exemption Amount
Planning Tip #102--Two Credit Shelter Trusts Under Single Revocable Trust
Planning Tip #101--College Saving Plan Limits
Planning Tip #100--College Saving Plan and Estate Taxes
Planning Tip #099--Five Top Estate Planning Techniques
Planning Tip #098--Proposal for Retirement Savings Accounts and Lifetime Savings Accounts
Planning Tip #097--Asset Location: Retirement Account vs. Taxable Account
Planning Tip #096--Compensation Paid to Private Foundation Directors/Trustees
Planning Tip #095--Contributions to Individual Retirement Accounts
Planning Tip #094--2003 and 2004 Retirement Plan Contribution Limits
Planning Tip #093--Asset Location: Generation Skipping Tax Exempt Trust vs. Personal Account
Planning Tip #092--Taking Advantage of a Child's Lower Capital Gain Tax Rate
Planning Tip #091--Deductibility of Trust's Investment Advisory Fee
Planning Tip #090--Payment of Another's Investment Advisory Fees
Planning Tip #089--Flexible Definition of Trust "Income"
Planning Tip #088--Waiver of Executor's Commissions
Planning Tip #087--Deduction of Investment Interest Against Dividend Income
Planning Tip #086--Asset Location: Credit Shelter Trust vs. Marital Trust
Planning Tip #085--Cash Contributions to IRA
Planning Tip #084--Overfunded 529 College Saving Plan
Planning Tip #083--State Taxation of New York Trusts
Planning Tip #082--Sustainable Spending Rate Revisited
Planning Tip #081--Retirement Annuity and Creditor Protection
Planning Tip #080--Sale of Low Basis Stock Before or After Death
Planning Tip #079--Rabbi Trust vs. Executive Grantor Trust
Planning Tip #078--Health Savings Accounts
Planning Tip #077--Sustainable Spending Rate
Planning Tip #076--Deduction of Refinancing Points
Planning Tip #075--Trust for Child as Retirement Plan Beneficiary
Planning Tip #074--Young Child as Retirement Plan Beneficiary
Planning Tip #073--Credit Shelter Trust and Increasing Estate Tax Exclusion Amount
Planning Tip #072--Durable vs. Non-Durable Powers of Attorney
Planning Tip #071--Dividends and Charitable Remainder Trusts
Planning Tip #070--Living vs. Testamentary Trust
Planning Tip #069--Supporting Organization vs. Private Foundation
Planning Tip #068--Charitable Remainder Trust and Life Insurance Trust
Planning Tip #067--Tax Basis of Gifted Property
Planning Tip #066--Charitable Contribution of Private Company Stock
Planning Tip #065--Final Year's Required IRA Distribution
Planning Tip #064--Income Tax Treatment of Gifts
Planning Tip #063--Choice Faced by Young Spouse/IRA Beneficiary
Planning Tip #062--Family Foundation vs. Donor Advised Fund
Planning Tip #061--TIPs and TIPs Funds in Trusts
Planning Tip #060--Allocation of Estate Tax Burden
Planning Tip #059--Durable Power of Attorney
Planning Tip #058--Retirement Accounts: Tax Deferral vs. Lower Tax Bracket
Planning Tip #057--Gift to Reduce State Estate Tax
Planning Tip #056--Charity as Contingent IRA Beneficiary
Planning Tip #055--Credit Shelter Trusts and Second Marriages
Planning Tip #053--Perpetual Trusts
Planning Tip #052--Minor's Trust and Intentionally Defective Grantor Trust
Planning Tip #051--State Taxation of Trusts
Planning Tip #050--State Taxation of Non-Resident Pensions
Planning Tip #049--IRAs, IRD Deduction and State Estate Taxes
Planning Tip #048--Flexibility in Trust Distributions
Planning Tip #047--Liquidity Needs at Death
Planning Tip #046--Step-Up in Basis at Death
Planning Tip #045--Charitable Carryovers
Planning Tip #044--Sale of Cooperative Apartment Shares
Planning Tip #043--IRA and IRD Deduction
Planning Tip #042--Charitable Gift of Art
Planning Tip #041--Mortgage Interest Deduction
Planning Tip #040--CRUT vs. QTIP Trust
Planning Tip #039--Lifetime Charitable Giving
Planning Tip #038--Taxation of TIPS
Planning Tip #037--Estate Planning Document Review
Planning Tip #036--Joint Trusts
Planning Tip #035--Charitable Carryovers and Capital Gain
Planning Tip #034--Gifts of Business Interests
Planning Tip #033--Texas Trusts
Planning Tip #032--College Savings Plans
Planning Tip #031--Revocable Trusts
Planning Tip #030--Disclaimers
Planning Tip #029--QTIP Trusts and Second Marriages
Planning Tip #028--QTIP Trusts
Planning Tip #027--Dividends and Alternative Minimum Tax
Planning Tip #026--Trust Preferred Dividends
Planning Tip #025--Retrieving Non-Deductible Contributions from IRAs
Planning Tip #024--Lingering Uncertainty of College Saving Plans
Planning Tip #023--Helping a Child Finance a Home
Planning Tip #022--Intentionally Defective Grantor Trust
Planning Tip #021--IRA Rollover and Creditor Protection
Planning Tip #020--Educational Tax Credits and High Income Families
Planning Tip #019--Relaxed ESOP Filing Requirements
Planning Tip #018--Increasing State Estate Taxes
Planning Tip #017--Qualified Personal Residence Trust
Planning Tip #016--Ownership of Appreciated Securities
Planning Tip #015--Splitting Asset Ownership Between Spouses
Planning Tip #014--Valuation of Limited Liability Company Interests
Planning Tip #013--First Required Minimum Distribution
Planning Tip #012--Non-Qualified Deferred Compensation and Risk of Insolvency
Planning Tip #011--Total Return Approach to Sustainable Spending
Planning Tip #010--Withholding from IRA Distributions
Planning Tip #009--Charitable Lead Annuity Trust for Large Donations
Planning Tip #008--Rollover from Keogh Plan to IRA
Planning Tip #007--Review of Wills Following 2001 Tax Law
Planning Tip #006--College Savings Plan and State Tax Deduction
Planning Tip #005--Dividends on Preferred Stocks
Planning Tip #004--Charitable Remainder Trust and Low-Basis Stock
Planning Tip #003--Estate Planning and Low Interest Rates
Planning Tip #002--Consolidating Multiple IRAs
Planning Tip #001--Assessing Your Income Tax Bracket
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