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Table of Contents
Intro; Preface; Acknowledgements; Contents; List of Figures; List of Tables; 1 Wealth; By the Numbers; Enough Already; 2 Estate Planning; Shirtsleeves to Shirtsleeves; Planning for Success; George and Linda; Advantage-Lifetime Transfers; A Matter of Trust; IDGTs, GRATs and QPRTs; The Freeze; A Taxing History; Thinking About the Unthinkable; Postscript-Keys to a Family Flourishing; Questions to Consider; 3 Charitable Planning; CRATs, CRUTs, CLATs, and CLUTs; Private Foundation; Advantage-Lifetime Transfers (Again); Other Strategies; Final Thoughts; 4 Business Succession; Sale to a Co-owner
All in the FamilySale to Employees; Sale to Outsiders; Is It Time Yet?; 5 Asset Protection Planning; SLATs, BDITs, and DAPTs; Captive Insurance Company; 6 Life Insurance; Types of Insurance; Policy Taxation; Ways to Pay Estate Tax; The Economics of Life Insurance; Other Uses; 7 Investment Management; Modern Portfolio Theory; A Model of Efficiency; Asset Class Diversification; The Penalty for Missing the Market; Stocks; Risk and Return as a Function of Time; Stocks and the Economy; Slicing and Dicing-Large vs. Small Company Stocks; Slicing and Dicing-Value vs. Growth Stocks
Slicing and Dicing-Domestic vs. Foreign StocksFactors; Bonds; A Comparison; Real Estate; Real Estate Economics; Tax Benefits; Commodities; Investing in Commodities; Principles of Portfolio Construction; Implementation; On-Going Management; Time for a Family Office?; 8 Income Tax Planning; Deferral; Earned Income; Retirement Plans; Individual Retirement Accounts; C Corporation/January 31st Fiscal Year; Salary and Bonus Deferral; Investment Income; Charitable Remainder Trust; Deferred Annuity; Employee Stock Ownership Plan; Health Savings Account (HSA); Installment Sale
Private Placement Life InsuranceQualified Opportunity Zone; Qualified Small Business Stock; Tax Deferred Exchange; Tax Free Reorganization; Tax Loss Harvesting; Conversion; Corporate Loans to Shareholders/Employees; Death; Educational Savings Account; Municipal Bonds; New State of Residence; Rent in Lieu of Salary; Roth IRA; Diverting; Gifts to Children; Pass-Through Distributions in Lieu of a Salary; Deductions; Charitable Contributions; Cost Segregation; Home Mortgage Interest; Incomplete Non-grantor Trust; AMT; Stock Options: The Risks and Rewards; 9 Selecting a Financial Planner
Choose WiselyCredential; Experience; Educational Background; Specialization; Disciplinary Actions; Affiliation; Compensation; References; Fiduciary Status; What to Expect; The Team; 10 Tying It All Together; Financial Independence; Vision and Values; Involving the Next Generations; Estate Planning; Philanthropy; Business Succession Planning (If a Business Owner); Asset Protection; Life Insurance; Investment Management; Income Tax; How Did You Score?; Index
All in the FamilySale to Employees; Sale to Outsiders; Is It Time Yet?; 5 Asset Protection Planning; SLATs, BDITs, and DAPTs; Captive Insurance Company; 6 Life Insurance; Types of Insurance; Policy Taxation; Ways to Pay Estate Tax; The Economics of Life Insurance; Other Uses; 7 Investment Management; Modern Portfolio Theory; A Model of Efficiency; Asset Class Diversification; The Penalty for Missing the Market; Stocks; Risk and Return as a Function of Time; Stocks and the Economy; Slicing and Dicing-Large vs. Small Company Stocks; Slicing and Dicing-Value vs. Growth Stocks
Slicing and Dicing-Domestic vs. Foreign StocksFactors; Bonds; A Comparison; Real Estate; Real Estate Economics; Tax Benefits; Commodities; Investing in Commodities; Principles of Portfolio Construction; Implementation; On-Going Management; Time for a Family Office?; 8 Income Tax Planning; Deferral; Earned Income; Retirement Plans; Individual Retirement Accounts; C Corporation/January 31st Fiscal Year; Salary and Bonus Deferral; Investment Income; Charitable Remainder Trust; Deferred Annuity; Employee Stock Ownership Plan; Health Savings Account (HSA); Installment Sale
Private Placement Life InsuranceQualified Opportunity Zone; Qualified Small Business Stock; Tax Deferred Exchange; Tax Free Reorganization; Tax Loss Harvesting; Conversion; Corporate Loans to Shareholders/Employees; Death; Educational Savings Account; Municipal Bonds; New State of Residence; Rent in Lieu of Salary; Roth IRA; Diverting; Gifts to Children; Pass-Through Distributions in Lieu of a Salary; Deductions; Charitable Contributions; Cost Segregation; Home Mortgage Interest; Incomplete Non-grantor Trust; AMT; Stock Options: The Risks and Rewards; 9 Selecting a Financial Planner
Choose WiselyCredential; Experience; Educational Background; Specialization; Disciplinary Actions; Affiliation; Compensation; References; Fiduciary Status; What to Expect; The Team; 10 Tying It All Together; Financial Independence; Vision and Values; Involving the Next Generations; Estate Planning; Philanthropy; Business Succession Planning (If a Business Owner); Asset Protection; Life Insurance; Investment Management; Income Tax; How Did You Score?; Index