Boosting your estate planning power: How to “supercharge” a credit shelter trust Member Login | Sign Up To View Article
For years, the credit shelter trust has been a standard weapon in married couples’ estate planning arsenals. Today, however, a $5.34 million estate tax exemption amount combined with portability of ex
Rethinking the Need for Immediate Annuities Member Login | Sign Up To View Article
Immediate annuities are a good option for older clients due to protections against rising interest rates and longevity risk. But there is no free lunch.
Chasing Performance Can Lead Investors to a Calamitous Fall Member Login | Sign Up To View Article
One of the persistent challenges faced by advisors is managing the “regret” of clients – specifically the regret of not being invested in last year’s best asset class. This type of regret obviously su
24 Social Security Quirks That May Help Or Hurt Clients Member Login | Sign Up To View Article
Yes, indeed, the Social Security system can be among the most complicated programs you and your clients will have to navigate, but it also offers opportunities to those who can navigate the ins and ou
Charitable Planning after ATRA: New Planning Ideas for 2014 - Part 2 Member Login | Sign Up To View FSP Content
Richard M. Weber, MBA, CLU®, AEP® (Distinguished) (moderator); Lawrence P. Katzenstein, J.D.; Martin Shenkman, J.D.
Second in a series of four on charitable planning after ATRA.The effects of the American Taxpayer Relief Act on charitable giving planning and what new strategies can be used to achieve clients’ chari
The Journal of Financial Service Professionals
Estate Plans Reconsidered with New Tax Rates Member Login | Sign Up To View FSP Content| Purchase this Article
Dennis Reardon, JD, LLM, CLU, ChFC
When avoiding estate taxation was the primary objective of the trust, the trustee with discretionary control over income might not distribute income to a beneficiary if the income was unlikely to be s