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Home / Archives for Estate Planning

Making Life More Comfortable for a Person With Disabilities

December 5, 2012 by Augusta P. Kuhn

An inquiry was recently conducted by the respected magazine Consumer Reports that is of interest to people within the estate planning community. They wanted to find out if do-it-yourself estate planning documents were really valid replacements for wills and trusts created by licensed attorneys. Staff members created last wills using downloads or worksheets provided by three of the leading online purveyors of legal documents. Three legal professors were asked to examine these documents and share … [Read more...] about Making Life More Comfortable for a Person With Disabilities

Filed Under: Estate Planning, Wills & Trusts Tagged With: Estate Planning, Special Needs Planning, Trusts

As 2012 Wanes Gifting Opportunity Fading Away

December 3, 2012 by Augusta P. Kuhn

The year is rapidly coming to a close and when it does the unified gift/estate tax exclusion is going to be reduced to just $1 million. This is a very significant reduction because the exclusion has been $5.12 million throughout 2012. Because of the above giving gifts in 2012 can provide you with tax efficiency if your resources exceed $1 million in value. Once the new year arrives anything that you were to give away while you are alive or after your passing that is in excess of $1 million … [Read more...] about As 2012 Wanes Gifting Opportunity Fading Away

Filed Under: Estate Planning, General, Wills & Trusts Tagged With: Estate Tax, Gift Tax, Tax Efficiency Strategies

Senior Lifestyle Trend Has Estate Planning Implications

November 28, 2012 by Augusta P. Kuhn

There are intestacy rules of succession in place that would hold sway if you were to pass away without having executed any estate planning documents. Most people are going to have more specific designs so it is not a good idea to rely on the probate court to distribute your assets in accordance with intestacy laws. However, if you are married your spouse would be provided for under these laws. But if you are in a committed live-in relationship with someone without being married this individual … [Read more...] about Senior Lifestyle Trend Has Estate Planning Implications

Filed Under: Estate Planning, Retirement Planning, Social Security Benefits Tagged With: Estate Planning, Retirement Planning, Social Security Benefits

Is Inheritance Received From Spouse Taxable?

November 26, 2012 by Augusta P. Kuhn

There is an estate tax on the federal level that is poised to consume a significant portion of your legacy if you do not take preventative actions, but there are some exemptions. This year the first $5.12 million that you pass along is exempt. However, next year this figure goes down to $1 million. A common tax exemption question arises about bequests that you leave to your spouse. If you bequeath resources to your husband or wife will these assets be subject to the federal estate tax? The … [Read more...] about Is Inheritance Received From Spouse Taxable?

Filed Under: Estate Planning, Taxes Tagged With: Estate Planning, Estate Tax, Inheritance Tax

Estate Planning: Be Alert as Circumstances Change

November 26, 2012 by Augusta P. Kuhn

Anyone who takes financial planning seriously knows that you must adjust to ever-changing market conditions. This adaptivity is something to apply to estate planning as well. If you go forward feeling as though you have everything in place because you executed an estate plan in the past without paying attention to relevant changes that come down the pike you could be taking some big risks. One of the things that should set off the alarm that motivates you to make an appointment to speak with … [Read more...] about Estate Planning: Be Alert as Circumstances Change

Filed Under: Estate Planning, Taxes Tagged With: Estate Planning, Estate Tax, Inheritance Planning

Must You Include Gifts When Filing Income Tax Return?

November 23, 2012 by Augusta P. Kuhn

While most people are aware of the fact that there is a Federal estate tax in place you may not know about the gift tax. Yes, there is a federal levy that is imposed on asset transfers of a significant nature while you are still alive. There is an annual exemption of $13,000 per gift recipient. Any gifts that you give exceeding this amount of money to one person during a particular year become taxable. It is possible to utilize a portion of your unified gift/estate tax exemption when you are … [Read more...] about Must You Include Gifts When Filing Income Tax Return?

Filed Under: Estate Planning, Taxes Tagged With: Estate Planning, Financial Planning, Gift Tax

South Carolina Residency Provides Estate Tax Advantage

November 21, 2012 by Augusta P. Kuhn

South Carolina estate planning lawyers often field questions about the federal estate tax. This year the tax is imposed on resources that exceed $5.12 million. The $5.12 million exclusion is going to be reduced to just $1 million in 2013. There are over 8 million households in the United States with assets exceeding $1 million so this is a change that is impacting many Americans. You should be advised that with the assistance of a good inheritance planning attorney there are things that can be … [Read more...] about South Carolina Residency Provides Estate Tax Advantage

Filed Under: Estate Planning, Retirement Planning Tagged With: Does Carolina Have Estate Tax, Federal Estate Tax, State Estate Tax

Getting Remarried? Action is Required

November 16, 2012 by Augusta P. Kuhn

There are certain life events that people can go through that will trigger an estate plan update. Getting remarried is one of them. Of course one thing that you are probably going to want to do will be to include your new spouse in your estate plan. But you have to ask yourself exactly how you want to go about doing it, especially if you have children from a previous marriage. The possibility of entering into a prenuptial agreement is something that you should certainly consider. When you … [Read more...] about Getting Remarried? Action is Required

Filed Under: Estate Planning Tagged With: Estate Planning, Inheritance Planning, Trusts

Gift Tax Not Imposed in Some Instances

November 14, 2012 by Augusta P. Kuhn

If you want to transfer assets to your loved ones while you are still alive these transfers are potentially subject to the federal gift tax. This tax is unified with the estate tax and there is a $5.12 million unified exclusion at the time of this writing in 2012. (It is scheduled to be reduced to $1 million in 2013.) What this means is that gifts that you give during your life using this exclusion will reduce the exclusion amount that is left when your estate is being transferred to your … [Read more...] about Gift Tax Not Imposed in Some Instances

Filed Under: Estate Planning, Taxes Tagged With: Estate Planning, Estate Tax, Gift Tax

Three-Year Wait for ILITs

November 12, 2012 by Augusta P. Kuhn

An irrevocable life insurance trust can be a very useful tax efficiency tool for people who have valuable life insurance policies. If you simply make someone the beneficiary of a policy that you own as an individual he or she will receive the proceeds free of income tax. However, these proceeds will be considered to be a part of your estate for estate tax purposes. Given the fact that the maximum rate of the estate tax is 35% this year and 55% in 2013 you certainly want to do whatever it takes … [Read more...] about Three-Year Wait for ILITs

Filed Under: Estate Planning, Wills & Trusts Tagged With: Estate Planning, Inheritance Planning, Trusts

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