Wealth Planning

Many older clients still have mortgages. How to advise them on whether to retire this debt

The Delaware Chancery Court has developed a unique approach to an appraisal issue that has dogged estate and gift tax valuations of subchapter S corporations ever since a string of controversial Tax Court cases earlier this decade. In Delaware...

Too many clients fail to insure their collections, often because they don't want to create records of their valuables' worth; sometimes because they just don't get around to it.

Real estate has been the fastest appreciating investment for many people during the past several years. With interest rates rising, however, recently there has been a softening of the real estate market in many parts of the country. Some...

There are many strategies that a professional advisor can use to help clients exit from planned gifts. All require a clear understanding of the partial interest rule. PARTIAL INTEREST The general rule is that a gift of a partial interest is not...

As Election Day 2006 approaches, state politicians increasingly set their sights on a familiar political enemy: taxes. While all taxes make popular targets, this year state estate taxes are attracting heightened attention. In her state-of-the...

Some advisors have long ignored parts of ERISA when consulting participants of 401(k) plans. Now they don't have to. Still, the Street is confused over what the new pension laws really mean when it comes to reirement advice

In 2001, when Thom Hall, a CFP near Salt Lake City, met Randy and Terri Kelly, a couple living in nearby Ogden, Utah, they had a goal: They wanted to retire when Randy reached 55.

Upon retiring, Larry Heller's clients had to wrestle with a unique problem: mortgage or no mortgage?