Private annuities: another arrow for your estate planning quiver

Article Abstract:

A private annuity may be an effective mean to transfer assets that would otherwise be includible in the transferor's estate. Private annuities are unsecured contracts between two parties under which property is transferred to a transferee who promises to make periodic payments. The optimal property to transfer is highly appreciated property, because the transferee gets a basis step-up, but property subject to depreciation recapture or a mortgage should not be used. The annuity payments need to be allocated as return on basis, capital gains and ordinary income.

Estate Planning, Methods, Planning

---

Nonqualified variable annuities versus mutual funds

Article Abstract:

Variable annuities offer certain advantages over mutual funds, particularly for high tax bracket investors who may be seeking tax deferral, long-term investment vehicles, or annuitized withdrawal options. An interested investor must consider the annuity holding period needed to match a mutual fund's after-tax return. This break-even holding period is affected by factors such as pretax return rates, the holder's tax rates, and excess variable annuity asset charges.

Investment Offices, Investment Companies, Open-End Investment Funds, Analysis, Mutual funds, Variable annuities

---

Similar abstracts:

• Abstracts: Unenumerated rights: whether and how Roe should be overruled. Legal reasoning from the top down and from the bottom up: the question of unenumerated constitutional rights
• Abstracts: Alternative dispute resolution: its value to estate planners. New guidance on ethics for estate planners
• Abstracts: Getting a fix on fees: computers chip away at hourly billing in real estate matters. Real reform
• Abstracts: With affirmative action rulings, more minorities look for PALS. part 2 They're learning to be ethical by seeing just what not to do
• Abstracts: Affirmative action's a women's issue - and how! Single-sex schools can only be way stations. Who is the criminal?

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.