Estate Planning Strategies Columns for the Journal of Financial Services Professionals

Since May, 2003, Dennis Reardon has written an “Estate Planning Strategies” column for the Journal of Financial Service Professionals. The following is an index of those columns in reverse chronological order, followed by abstracts of those columns for the past several years.

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FSP ARTICLE 2018 JANUARY

WILL YOU BE THE ONE WHO LEADS THE SUCCESSION PLANNING PROCESS?

If you think motivating your client to tackle estate planning is difficult, consider the challenges inherent in business succession planning. Right now, of the thousands of senior citizens newly minted every day, an indefensibly high number are experiencing a failure to launch the succession planning process. Maybe you should be the one to break the logjam. Someone has to, or the prompt to action will be one of those unpleasant involuntary events that can arise, such as family disharmony, health problems, or death.

FSP Article 2018 Jan (Click here to download PDF)

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FSP ARTICLE 2017 JANUARY

PERSPECTIVES ON BUY-SELL AGREEMENTS

Most buy-sell agreements have provisions that are based on underlying assumptions designed to protect the buyer or the seller. What are those provisions, and how are they structured to favor the buyer or the seller? This column summarizes how specific terms of a buy-sell agreement may be designed to operate when certain contingencies pertain. FSP Article 2017 Jan (Click here to download PDF)

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FSP ARTICLE 2016 JAN

DO YOU STILL NEED AN IRREVOCABLE TRUST FOR LIFE INSURANCE?

The heart of the question includes whether clients who are affluent, but not going to be subject to federal estate tax, should maintain an existing irrevocable trust in view of the current estate tax law. Closely related is the question of what the future estate tax law might be. Predictions on that score are dicey, especially when one projects a client’s own life expectancy and tries to match it with a projection as to future asset values and the estate tax law.

FSP Article 2016 Jan (Click here to download PDF)

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FSP ARTICLE 2015 JAN

FSP Article 2015 JanHEDGING TECHNIQUES IN ESTATE PLANNING

In dealing with various forms of calculated risk, understanding how to play the probabilities can allow a transaction to be successful, or at least to avoid an untoward result. The key point for the estate planner to consider is that hedging can permit strategies based on opposite premises to complement each other.

FSP Article 2015 Jan(Click here to download PDF)

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FSP ARTICLE 2015 SEPT

ESTATE PLANNING FOR FAMILY BUSINESS OWNERS

Aligning the division of assets of a family business owner for estate planning purposes can often be a challenging proposition for both clients and advisors. However, everyone involved may have to recognize that reaching a solution may require both patience and a practical sense that the “perfect is the enemy of the good.” The choice of solutions possible offers a great opportunity for the imaginative estate planner to offer lasting value to the family business owner.

FSP Article September 2015(Click here to download PDF)

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