Do you know how many of your clients own non-qualified deferred annuities?1 Does their estate planning consider how those annuities are subject to different tax and non-tax rules than other assets? These differences create both planning...

Whenever a client wants to cap gift tax exposure, planners should consider using a defined-value clause implemented by use of an escrow trust. A defined-value clause limits the quantity of assets gifted or sold until a final determination of value...

For years, advisors have gone blissfully along in their planning for families and business owners, devising wonderfully helpful trusts and solving liquidity needs with the use of life insurance. Often these techniques are combined, especially in...

At some point in the life of a private foundation (PF), it may be advantageous to transfer most or all of its assets to one or more other PFs. The most common reasons are to enable a PF's board members with incompatible objectives to pursue their...

Most people would like some life insurance. Problem is, no one really wants to pay for it. So, since the beginning of time, life insurance professionals have sought creative sources to pay for premiums, the brass ring being to find money that is...

Registered investment advisors, broker-dealers and hedge funds are spending more money on compliance software than ever before. This according to a report released on Tuesday by research firm Celent, which predicts that the U.S. wealth management...

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You’ve heard it a million times. There are lots of folks who are simply not prepared for retirement. But there’s an added complication for married couples: husbands and wives often have very different outlooks on, and expectations for...

Now that most people have put their tax returns in the mail (or applied for extensions), it’s interesting to take a look at who is paying the lion’s share of taxes in the United States. We here at Registered Rep. try to avoid politics ...