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.

In Articles Posted

FSP Article 2011 Sept

Large Gift Tax Exemption Opens the Window for Gifts of Business Interests

The Tax Act of 2010 introduced a $5 million exemption for federal estate and gift tax purposes that will be in effect for gifts and estates through the end of 2012. This provision may be the most dramatic development that emerged from the 2010 law. While it necessarily has a host of possible planning applications, it offers a clear opportunity for the owners of closely held businesses to accelerate transfers of ownership in the near future.

FSP Article 2011 Sept (Click here to download PDF)

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In Articles Posted

FSP Article 2011 May

Estate Plans Need Flexibility in Current Tax Law Environment

Every change in the new tax law offers planning opportunities, loopholes, and potholes. What should we do about it now? Which planning techniques should be adopted or discarded? Who is immediately affected? Who might as well wait until the two-year period is over, and do we have a new short-term solution or, maybe, a long-term structure?

FSP Article 2011 May (Click here to download PDF)

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In Articles Posted

FSP Article 2011 Jan

Ensuring the Transfer of Insurance Proceeds in Buy-Sell Agreements

Few of us who enter into transactions spend much time thinking about the variety of downside risks that may surface with a buy-sell agreement. If the policy will not be owned by the other shareholder, who should own it? Specifically, what type of entity should own it on behalf of the surviving shareholder?

FSP Article 2011 Jan (Click here to download PDF)

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