The economics of prepaying wealth transfer tax
Article Abstract:
The authors discuss the value of not deferring the payment of transfer taxes and use gift tax issues to show that the time value of money is an inappropriate concept for transfer tax purposes. Planning issues concerning the qualified terminable interest property (QTIP) election are discussed and financial tables are included.
Publication Name: Journal of Financial Service Professionals
Subject: Business
ISSN: 1537-1816
Year: 1999
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The economics of prepaying wealth transfer tax
Article Abstract:
The authors discuss the value of not deferring the payment of transfer taxes and use marital deduction issues to show that the time value of money is an inappropriate concept for transfer tax purposes. Financial tables are included which illustrate estate tax benefits of nondeferral.
Publication Name: Journal of Financial Service Professionals
Subject: Business
ISSN: 1537-1816
Year: 1998
User Contributions:
Comment about this article or add new information about this topic:
The value of key-person life insurance for estate tax planning
Article Abstract:
The authors discuss the practical and financial use of life insurance in closely-held companies to cover key employees. Included is a discussion of valuation issues, relevant case law, and premium assignments. A detailed example and financial tables are provided.
Publication Name: Journal of Financial Service Professionals
Subject: Business
ISSN: 1537-1816
Year: 1999
User Contributions:
Comment about this article or add new information about this topic:
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