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Martin Inc. Shenkman
2012 Estate Planning
Читать книгу 2012 Estate Planning - Martin Inc. Shenkman - Страница 1
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ACKNOWLEDGMENTS
FOREWORD
CHAPTER ONE INTRODUCTION TO 2012 PLANNING
THE BIG GIFT
PERSPECTIVE ON THE ESTATE TAX ROLLER COASTER
2013—THE TAX YEAR TO FEAR ... MAYBE
TIMING ISSUES
INCOME TAX CONSIDERATIONS CANNOT BE IGNORED
WHY GIFT NOW
Save on Federal Estate Tax
Save on State Estate Tax
Grandfathering Trusts for GST Purposes
Grandfathering for Grantor Trust Purposes
Lock in Discounts
Remove Appreciation from the Estate
Minimize Future State Income Tax
Save Future Generations’ Estate Tax
Incur Gift Tax at Today’s Low 35 Percent Rate
Protect Assets
Better Than a Prenuptial
Better Than a Postnuptial
CAUTIONS AND CAVEATS
Cautions for Professional Advisers
Cautions for Consumers
SUMMARY
CHECKLIST: STEPS YOU SHOULD TAKE
CHAPTER TWO CURRENT TRANSFER TAX LAW—PROPOSED AND POTENTIAL CHANGES
EXEMPTION AMOUNT AND RATE
COMPOUNDING: THE EIGHTH WONDER OF THE WORLD
THROW MOMMA FROM THE TRAIN BEFORE NEW YEAR’S
ESTATE TAX PROPOSALS MAY CHANGE THE PLANNING LANDSCAPE
Grantor Retained Annuity Trusts (GRATs)
Valuation Discounts
Grantor Trust Modifications
GST TAX CONSIDERATIONS FOR 2012
A Bit of Background
GST Rules: Quick Overview
Direct Skip
Taxable Distribution
Taxable Termination
Exclusions from GST Tax
Inclusion Ratio: The Key to GST Tax Trust Planning in 2012
GST Automatic Allocation Rules
PORTABILITY OF UNUSED EXEMPTION DOES NOT NEGATE NEED FOR PLANNING
UNIFICATION
INCOME TAX CHANGES VITAL TO CONSIDER
Income Tax Paradigm Changing
Capital Gains Rates
Medicare Tax on Wages and Investment Income
Itemized Deductions
Overall Impact of Individual Changes
IRAs and Roth Conversions in 2012
SUMMARY
CHECKLIST: POSSIBLE TAX CHANGES TO CONSIDER IN PLANNING
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