Estate planning for corporate executives / William A. Drennan, Esq., Professor of Law, Southern Illinois University School of Law, Carbondale, Illinois, Michael G. Goldstein, Esq., Executive Vice-President--The Gottlieb Organization, President, Corporate Strategies Group, The Gottlieb Organization, Newport Beach, California and Christopher E. Erblich, Esq., Husch, Blackwell & Sanders, LLP, Phoenix, Arizona.
2009
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Details
Title
Estate planning for corporate executives / William A. Drennan, Esq., Professor of Law, Southern Illinois University School of Law, Carbondale, Illinois, Michael G. Goldstein, Esq., Executive Vice-President--The Gottlieb Organization, President, Corporate Strategies Group, The Gottlieb Organization, Newport Beach, California and Christopher E. Erblich, Esq., Husch, Blackwell & Sanders, LLP, Phoenix, Arizona.
Former Title
Estate planning for the corporate executive <july 15, 2009>
Added Corporate Author
Imprint
[Arlington, Va.] : Tax Management, [2009]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management portfolios ; 808-4th.
Formatted Contents Note
Detailed analysis. I. Introduction
II. Estate planning problems of the executive
III. Estate planning before, during, and beyond the age of uncertainty
IV. Income in respect of a decedent
V. Nonqualified deferred compensation for taxable corporations
VI. Nonqualified deferred compensation for tax-exempt organizations
VII. Death-benefit-only plans
VIII. Qualified retirement plans
IX. Stock options
X. Split-dollar insurance arrangements
XI. Life insurance
XII. Special issues for owners of closely held businesses
XIII. Non-U.S. citizen spouses
Table of worksheets.
II. Estate planning problems of the executive
III. Estate planning before, during, and beyond the age of uncertainty
IV. Income in respect of a decedent
V. Nonqualified deferred compensation for taxable corporations
VI. Nonqualified deferred compensation for tax-exempt organizations
VII. Death-benefit-only plans
VIII. Qualified retirement plans
IX. Stock options
X. Split-dollar insurance arrangements
XI. Life insurance
XII. Special issues for owners of closely held businesses
XIII. Non-U.S. citizen spouses
Table of worksheets.
Summary
" ... deals with typical problems arising in wealth transfer planning for corporate executives. A lack of liquidity and concentration of investments in the employer's stock (particularly if the employer is a closely held corporation) may present special planning and administration problems for executives and their fiduciaries. In addressing liquidity concerns, this Portfolio discusses the tax consequences of the use of life insurance in general, and the continued viability of split-dollar life insurance arrangements for gift and estate tax purposes."
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on October 1, 2018; title from description page.
Location
www
Available in Other Form
Print version: Drennan, William A., 1960- Estate planning for corporate executives. Arlington, VA : Tax Management Inc., [2018]-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in