This book introduces the reader to 14 tax-smart planning
solutions for the transfer of personal and business wealth in an easy-to-read
and simplified fashion. Each chapter identifies a specific planning problem,
describes an answer to the problem, presents a hypothetical case study showing
exactly how the answer should work in a factual situation, reviews the benefits
and potential pitfalls associated with the solution, and provides additional
planning pointers. It is the author’s hope that his book will enlighten the
reader with new planning ideas as he/she takes on the challenge of wealth
management and protection.
Contents
The Federal Transfer
Tax System
The Family Limited
Partnership
The Restricted
Management Account
The Sale to a Grantor
Trust
The Grantor Retained
Annuity Trust
The Grantor Retained
Income Trust
The Private Annuity
The Self-Canceling
Installment Note
The Charitable Lead
Annuity Trust
The Charitable
Remainder Annuity Trust
The Lifetime Qualified
Terminable Interest Property Trust
The Qualified Personal
Residence Trust
The Spendthrift Trust
The Domestic Wealth
Protection Trust
The Employee Stock
Ownership Plan
Epilogue
Glossary
About the Author
James P. Weller is an attorney licensed to practice in the State of
Michigan.
Mr. Weller's specialty is helping individuals and business owners see
and solve the wealth transfer and wealth protection problems they face.
His wealth and tax planning articles have been published in the Journal of
Practical Estate Planning, the Journal of Retirement Planning, the Journal
of Financial Planning and the Michigan State Bar Journal. Mr. Weller also
authors two monthly tax planning corners for business owners and
individuals.
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Last modified:
May 03, 2008
