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Investment Risk and Return in Qualified Tuition Plans
By Alan R. Sumutka, Margaret O'Reilly Allen, Maury R. Randall, and James Morgart
Section 529 plans have proven to be popular with taxpayers that have enough income to be ineligible for most financial aid, but can benefit from the tax advantages. The authors focus on one section 529 plan, New Jersey's NJ Best, and compare its performance against a wide variety of other investment options and conclude that the plan deserve consideration.
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Hidden Costs of Estate Planning on Student Financial Aid
By Thomas Zupanc, Wayne Wells, and Joleen R. Sytsma
The same strategies used by high-net-worth individuals to reduce their taxable can run counter to a strategies used to maximize student financial aid. A close analysis of financial aid formulas shows the impact of asset and income transfers on student aid and reveals the hidden costs of the estate plan.
(Article)
Valuation of Art Objects for Estate Tax Purposes
By Ted D. Englebrecht
Appraising artwork and collectibles is a difficult craft; values can be open to interpretation and subject to a volatile markets Nonetheless, the IRS requires that reliable values be established for estate tax purposes. There are numerous revenue procedures, court decisions, and other guidance aimed at aiding the appraiser and determining a correct valuation.
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Understand and Plan to Preserve Wealth
By Stephen D. Lassar, Mark W. McGorry, and Craig W. McGorry
There is always a demand for practical solutions to frequently encountered financial planning problems. The authors use a mix of testamentary and inter vivos tools to tackle five cases with distinctly different fact patterns.
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Small Business Administration Business and Disaster Loans
By Henry Wichmann, Jr., and D. J. Kilpatrick
The Small Business Administration (SBA) offers a number of programs directed at helping small business get started, expand their business, or recover from a natural disaster. Companies that could use the assistance should see if they meet the SBA's eligibility and feasibility criteria and then complete a loan application.
(Article)
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