Assignment #1 Determining Estate Tax Liability - The first step in computing a decedent’s estate tax liability is to compute a tentative tax on the aggregate amount of…

Preface to the Fourth Edition Every casebook is constructed primarily to meet the teaching needs of its editors, and this one is no exception. The book has two main objectives.…

1. 2011Mid-Year TaxPlanning Letter 2. Introduction As we approach the mid-point of 2011, it is once again time to talk about tax planning. Many people focus their tax planning…

CHAPTER 26 THE FEDERAL GIFT AND ESTATE TAXES SOLUTIONS TO PROBLEM MATERIALS Question/ Problem 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Topic Unified tax as an excise…

1. The Importance of an Estate Plan (In Ten Minutes or Less) Jeffrey O’Brien Attorney at Law Mansfield Tanick & Cohen, P.A. 2. Why Do You Need an Estate Plan? If you…

1. | 1EO017 281455 4/13Not FDICInsuredMay LoseValueNo BankGuarantee 2. | 2EO017 281455 4/13The Challenge 3. | 3EO017 281455 4/13Sources: The College Board, 2012–2013College…

1. Protecting the Familythe Farm, and the LegacyFebruary 14, 2012Presenter: Miriam Robeson Attorneywww.lawlatte.com 2.  Old Model• Farm until you die, then kids divide•…

1. Planning for a Loved OneWith Special Needs Todd Whatley, CELA Collier Moore, J.D., LL.M. Taxation 4700 S. Thompson, C-103,Springdale, AR 72764 479-750-1101 2. What is…

1. OLA 1614 0513 Providing for the Future 2. 2 This material was not intended or written to be used, and cannot be used, to avoid penalties imposed under the Internal Revenue…

1. OLA 1614 0513 Providing for the Future 2. 2 This material was not intended or written to be used, and cannot be used, to avoid penalties imposed under the Internal Revenue…