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Articles from Field Guide to Estate, Employee, & Business Planning (January 1, 2010)

1-263 out of 263 article(s)
Title Author Type Words
"Wait and see" buy/sell agreement. Cady, Donald F. 1425
401(k) plan. 1508
403(b) plans. 1085
412(i) plans. 1385
457 plans. 1197
About the author. 293
Accelerated death benefit. 409
Accounting for business life insurance. 624
Accumulated earnings tax. 294
Acknowledgments. Cady, Donald F. 150
Age-weighted profit sharing plan. 326
Amortization table: annual payment necessary to amortize a loan of $1,000. 582
Asset protection. 498
Attribution. Cady, Donald F. 425
Bank owned life insurance (BOLI). 472
Book value. 236
Business overhead expense insurance. 413
Business valuation. Cady, Donald F. 1298
Cafeteria plans. 394
Capital gains. 502
Cash balance pension plan. 397
Charitable gift annuity. 418
Charitable gifts of life insurance. 442
Charitable remainder trust. Cady, Donald F. 1295
Charitable trusts. 471
Charity as designated beneficiary of retirement plan. 962
Children's life insurance. 472
Code crib sheet. 1436
College education funding. 1398
Commissioners 1980 Standard Ordinary Mortality Table. 901
Commissioners 2001 Standard Ordinary Mortality Table. 1307
Common disaster clause. 506
Community property. 908
Company owned life insurance (COLI). 1367
Comparison of wills. Cady, Donald F. 282
Compound interest & future value of money. 393
Compound interest & present value of money. 484
Constructive receipt. 385
Consumer-directed health plans. 311
Contingent ownership. 498
Controlling stockholder. 248
Cool web sites. 547
Corporate alternative minimum tax. 1139
Coverdell education savings account. 449
Critical illness insurance. Disease/Disorder overview 459
Cross purchase agreement. Cady, Donald F. 1437
Crummey powers. 457
Death benefit only plan. 389
Decoupling of state death taxes. 529
Deemed IRA. 301
Deferral of estate tax. 1051
Deferred annuity. 1045
Deferred compensation. 1392
Defined benefit pension plan. 484
Defined contribution health plan. 250
Development cycle of a business. Cady, Donald F. 501
Disability buy-out insurance. 471
Disability income plan. 1195
Disability income taxation. 366
Disability under social security. 278
Disability--the living death. 752
Disclaimer. 426
Discounted dollars. Cady, Donald F. 1289
Disposition of a business interest. Cady, Donald F. 775
Divorce and life insurance. 283
Domestic partners. 1014
Domicile. 428
Durable power of attorney. 216
Dynasty trust. 449
Employee stock ownership plan (ESOP). 658
Enhanced dollars. 277
Entity purchase agreement. Cady, Donald F. 1377
Equity split-dollar. 1565
Equity-indexed annuity. 1040
Erisa. 647
Estate freezes. 819
Estate planning matrix. Cady, Donald F. 632
Estate taxation of life insurance. 931
Executive equity. 941
Exemption trust will. Cady, Donald F. 1212
Fair market value. 367
Family holding company. 253
Family limited partnership. Cady, Donald F. 1284
Federal estate & gift tax rates. 448
Federal estate tax. Cady, Donald F. 1200
Federal income tax rates. 457
Fiduciary. 436
Financial underwriting. 448
First-to-die life insurance. 287
Funeral trusts. 223
Future value table: the sum to which one dollar per annum, paid at the beginning of each year, will increase. 752
Future value table: the sum to which one dollar principal will increase. 825
Generation-skipping transfers. Cady, Donald F. 1278
Gift tax vs. estates tax. 610
Gifts & split-gifts. Cady, Donald F. 1512
Giving--the tax advantages. Cady, Donald F. 1296
Golden parachute rules. 348
Grantor Retained Annuity Trust (GRAT). Cady, Donald F. 1339
Grantor trust rules. 545
GRITs, GRUTs, and GRATs. 437
Group carve out. 293
Group insurance. 1178
Guaranteed minimum withdrawal benefit. 488
Guaranteed purchase option. 379
Health care power of attorney. 403
Health reimbursement arrangements. 1064
Health savings accounts. 1382
Healthy life expectancy. 360
Human life value. Cady, Donald F. 1436
Incentive trust. 438
Income in respect of a decedent. 391
Individual 401(k) plan. 480
Individual retirement arrangements (IRAs). 490
Industry associations. 300
Installment sale & private annuity. Cady, Donald F. 1155
Installment sale. 395
Insurable interest. 516
Insurance company ratings. 409
Intentionally defective trust. Cady, Donald F. 1435
Interest adjusted net cost. 313
Interest deduction. 307
Interest-free loans. 431
Introduction. Cady, Donald F. 468
IRA distribution planning. 1325
Key person buy-out agreement. Cady, Donald F. 984
Key person insurance. Cady, Donald F. 1305
Legal expense benefit. 408
Leveraged benefit. 244
Life insurance as property. Cady, Donald F. 1498
Life insurance default risk. 450
Life insurance in qualified plans. 928
Life insurance premium limitations. 856
Life insurance products. Cady, Donald F. 1344
Life insurance trust. Cady, Donald F. 1387
Life settlements. 1029
Lifetime required minimum distributions. 245
Limited liability company. 363
Living will. 281
Long-term care combination product. 415
Long-term care partnership program. 471
Long-term care. 1524
Longevity in retirement--female. 943
Longevity in retirement--male. 942
Managed care. 423
Marital deduction. 434
Medicaid planning. 556
Medicaid. 511
Medical information bureau. 373
Medicare. 1387
Minimum deposit insurance. 501
Minors and life insurance. 518
Money purchase pension plan. 371
Net unrealized appreciation. 517
NIMCRUT. 422
Noncitizen estate planning. 536
Nonqualified stock options. 463
Partial stock redemption. Cady, Donald F. 1438
Partnerships. 1072
Penalties--estate and gift taxes. 503
Pension benefit guaranty corporation (PBGC). 400
Pension maximization. 1300
Per stirpes--per capita. 441
Personal holding company. 348
Pet estate planning. 458
Phantom stock plan. 489
Planned giving. 375
Pointers. Cady, Donald F. 1225
Pointers. Cady, Donald F. 1512
Pointers. 1378
Post mortem planning. 419
Pour-over will. Cady, Donald F. 502
Power of a appoinment. 411
Premium financing. 464
Present value table: the worth today of one dollar due in the future. 466
Present value table: the worth today of one dollar per annum paid at the end of each year. 822
Private annuity. 371
Private foundation. 417
Private pension. 435
Private split-dollar. Cady, Donald F. 1293
Probate. 448
Professional corporation. 376
Profit sharing plan. 462
Prudent investor rule. 457
QTIP trust. Cady, Donald F. 1194
Qualified conservation easement. 505
Qualified domestic relations order (QDRO). 406
Qualified domestic trust. 498
Qualified long-term care insurance. 435
Qualified personal residence trust. 543
Qualified retirement plans. 355
Qualified small business stock. 434
Quotable quotes. Quotation 5493
Rabbi trust. 392
Recapitalization. Cady, Donald F. 1219
Recessionary estate planning. 905
Reduced valuation. 591
References. Cady, Donald F. 11405
References. 6479
References. 13964
Reinsurance. 352
Remainder interest transaction (RIT). 295
Restrictive bonus plan. 989
Retired lives reserves (RLR). 310
Retirement income planning. 735
Reverse key person insurance. Cady, Donald F. 1255
Reverse mortgage. 478
Reverse QTIP election. 270
Reverse Section 303. Cady, Donald F. 1136
Revocable living trust. Cady, Donald F. 1496
Risks--types of. 400
Roth 401(k). 520
Roth IRA conversion. 1015
Roth IRA. 490
Rule against perpetuities. 111
S Corporation. 1536
Salary allotment. 766
Savings/thrift plan. 333
Section 303 and the unlimited marital deduction. 240
Section 306 stock. 280
Section 409A. 498
Section 529 plans. 460
Section 72(t) calculation. 431
Secular trust. 454
Self-cancelling installment notes (SCINs). 455
Self-employed retirement plans. 544
Self-settled trust. 524
SIMPLE IRA plans. 435
Simple will. Cady, Donald F. 485
Simplified employee pension (SEP). 455
Social security--taxation of benefits. 452
Special needs planning. 482
Split-dollar funding cross purchase. 1176
Split-dollar funding life insurance trust. 1400
Split-dollar insurance. 1282
Split-dollar rollout. 420
Step transaction doctrine. 412
Stepped-up basis. 453
Stock bonus plan. 375
Stranger-originated life insurance (STOLI). 517
Structured settlement. 352
Supplemental Executive Retirement Plan (SERP). 474
Survivor income. 1124
Survivorship life insurance. 465
Table 2001 rates & P.S. No. 58 rates. 523
Table 38. 501
Target benefit plan. 355
Tax law--sources. 592
Tax-favored retirement plans. 1340
Tax-free exchange. 434
Taxation of employee benefits. 412
Taxflation. Cady, Donald F. 1230
The estate funnel. Cady, Donald F. 1239
Total return unitrust. 477
Traditional IRA. 287
Transfer for value. 912
Transferring appreciation. Cady, Donald F. 503
Trust protector. 445
Trusteed cross purchase agreement. Cady, Donald F. 1310
Trusts for minors. 438
Uniform transfers/uniform gifts to minors acts. 566
Unreasonable compensation. 291
Variable annuities. 496
Welfare benefit fund. 440

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