In Estate of Natale B. Giustina v. Commissioner, (Dec. 5, 2014), the U.S. Court of Appeals for the Ninth Circuit reversed and remanded the Tax Court’s determination of a partnership’s value as a going concern....More
A recent Tax Court decision highlights the possibility that personal goodwill is an item of property having economic value that may be inadvertently transferred from the senior generation to a younger generation....More
Swann's Annual Auction of Rare & Important Travel Posters Featured images of diverse geographical locations from the desert of the Mideast to the resorts of Europe, in addition to bold depictions of trains, ocean liners and airplanes was held on ctober 18, 2013 in New York.
Scroll through to see a few of our favorites from this sale.
Are your clients' retirement plans flexible enough for life's changes? Clients want the best of both worlds—guaranteed lifetime income with upside potential and flexibility to adapt to changing life situations. There is a solution to meet these client needs from accumulation through distribution....More
In this 3rd and final session of our Social Security webinar series, we will cover the under-served markets for divorced and survivor benefits, where there are special benefits that so many people miss out on....More
Join us for this 1st session of our Social Security webinar series as we cover basic things such as Social Security withholding, qualification, how benefits and Full Retirement Age are calculated....More
The vast majority of WealthManagement.com readers are either unfamiliar with life settlements, or are familiar with them but have never recommended them to clients. Many advisors associate life settlements with either an option for the terminally ill, or with unethical activities such as a stranger-originated life insurance (STOLI)....More
Successful family business succession planning requires estate planners to simultaneously navigate the difficult waters of overcoming family dynamics issues and executing an effective and tax-efficient estate plan for the senior generation....More