According to a study sponsored by U.S. Trust, owners of ultra-high-net-worth (UHNW) family businesses remain...
Category Archives: Estate Planning
PPA 2006 Now Allows Direct Rollover from Non-Roth Qualified Plans to Roth
Although distributions from a Roth 401(k) or Roth 403(b) account have always been eligible for...
Estate Valuation – Win for Taxpayers!
When a decedent dies owning stock in a closely held corporation or partnership, the valuation...
Uncle Sam May Tax Your Foreclosure
Real estate is an integral part of many savers’ retirement portfolios, even when not part...
PPA 2006 Affects Valuation Rules
The Pension Protection Act of 2006 (signed into law in August 2006) changed the documentation...
Women’s Retirement Security Act of 2007
It’s August 2007 and Congress is not in session, but once they return, they have...
Pension Protection Act and Employer Liability
Employer retirement plan liability can stem from plan choice (e.g., a traditional “defined benefit” pension...
Morningstar’s List of Top Estate Planning Mistakes
Morningstar has posted their top 10 list of estate planning mistakes at http://news.morningstar.com/articlenet/article.aspx?id=197757… Of those,...
FLPs: Bad Facts Yield Bad Results!
A brand new Tax Court Memo ruling gives us yet another glimpse into how the...
Interesting Angle on Using PPA 2006 Compliance for a Marketing Advantage
Carpe Opportunitatem: Think Beyond PPA’06-Required Participant Communications By Lydia Moore, Sibson Consulting, a Division of...

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