PPT-“Death and Taxes”—A Review of Estate and Gift Taxatio

Joe CHEN Department of Public Finance Seminar on Political and Economic Development of Taiwan IMAS IMES IDAS at NCCU Nov 15 amp 22 2016 Source textbook and httpwwwvincelewisnettaxhtml. Clergy. Powerful and influential. 10% of the population. Archbishops, bishops, priests. Did not pay taxes. Collected tithe (or tax) from to pay for church services such as schools and charity for the poor. Paige gance. Do Estate and Gift Taxes Affect the Timing of Transfers?. B. Douglas Bernheim, Robert J. Lemke, John Karl Scholz. Theoretical Background. Two types of priorities when choosing between a gift and a bequest. #15. Learning Goals. Estate Planning. Developing a plan to administer and distribute assets after death in accordance with deceased’s wishes and needs of survivors while minimizing taxes. Estate Planning. . Carol Ina Neely. Counsel. Fulbright & Jaworski LLP. October, 2014. Gift Tax Returns and Estate Tax Returns . The purpose of this talk is to cover the basics of preparing and filing federal estate and gift tax returns. Hours could be dedicated to each topic, so this overview cannot cover all of the issues and details you will encounter. The goal is to give you a basic understanding and hopefully enough information to spot issues as you are preparing and working on these returns. . o. f a Lifetime. Who, When, What, How & How Long. Objectives. Who Makes Planned Gifts?. When Key Decisions Are Made. How to Raise the Topic?. What Types of Marketing Work?. Identify Timeframe Involved. Thomas P. Holland, Ph.D., Professor. UGA Institute for Nonprofit Organizations. Kelly . . C. Holloway. , Attorney. Fortson, Bentley & Griffin. What is Planned Giving?. A planned gift is a donor’s commitment to contribute assets in such a way that the organization does not expect to have use of the donor’s gift until some time in the future. Usually, the donor reserves use and enjoyment of the assets for a lifetime or a series of lifetimes (spouse or children).. and Estate Planning. for Non-U.S. Citizens. OLA 1711 0513. . All solicitation and communication (including marketing materials) concerning the sale of the life insurance products, including all telephone, fax, or other electronic or delivered correspondence to a foreign national must take place in the U.S. . Accounting . for Estates and Trusts. Copyright © 2015 . McGraw-Hill . Education.. . All . rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.. Professional Advisors Council. Heckerling. 2015 Highlights. January 29, 2015. Kristen M. Lynch, Esq., AEP, CISP, CTFA. Fowler White Burnett, PA. The more things change . . .. Dealing with digital assets. Professor Payne, Finance 4100. Learning Objectives. Understand the importance and the process of estate planning. Draft a will and understand its purpose in estate planning. Avoid probate. 2. Introduction. . Carol Ina Neely. Counsel. Fulbright & Jaworski LLP. October, 2014. Gift Tax Returns and Estate Tax Returns . The purpose of this talk is to cover the basics of preparing and filing federal estate and gift tax returns. Hours could be dedicated to each topic, so this overview cannot cover all of the issues and details you will encounter. The goal is to give you a basic understanding and hopefully enough information to spot issues as you are preparing and working on these returns. . Chapter 20. Estate Planning. Chapter . Objectives. 20.1. . Explain the use of a will. 20.2 . Describe estate taxes. 20.3 . Explain the use of trusts, gifts, and contributions. 20.4 . Introduce other aspects of estate planning. What caused this era of revolution?. What were the ideas and objectives of men and women who rose up violently to undo the established system?. What were the gains and losses for the privileged groups and ordinary people in a generation of war and upheaval?. jzmac@udel.edu. Director of Trust Management Minor | Instructor. Probate. – Legal process of transferring asset from deceased person ownership to beneficiary ownership. Trusts. – Tax efficient Structure created to control wealth during life or after death to defer and minimize taxes, protect wealth, avoid probate, create generational wealth. Separation between legal and equitable ownership..