Source: http://thinkandcode.info/Estate-Planning-Corporate-p7526/
Timestamp: 2018-12-11 18:52:49
Document Index: 251098190

Matched Legal Cases: ['§409', '§691', '§691', '§409', '§409', '§409', '§2039', '§2039', '§457', '§457', '§457', '§2039']

Estate Planning for the Corporate Executive (Portfolio 808) | Tax - thinkandcode.info
Tax Management Portfolio, Estate Planning for the Corporate Executive, No. 808-4th, deals with typical problems arising in wealth transfer planning for corporate executives.
Tax Management Portfolio, Estate Planning for Corporate Executives, No. 808-4th, 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.
In addition, planning for corporate executives requires extensive knowledge of planning techniques relating to executive compensation plans. This Portfolio, therefore, examines nonqualified deferred compensation (NQDC) plans and nonqualified stock options. With respect to NQDC, this Portfolio discusses how §409A and the related regulations and IRS Notices impact the structure of these plans and in particular, the treatment of death benefits under these plans. This Portfolio also discusses planning for qualified pension and profit-sharing plans and qualified stock options, but the discussion of those arrangements is limited and further reference should be made to the Compensation Planning Portfolios in the U.S. Income Series, as well as T.M., Estate and Gift Tax Issues for Employee Benefit Plans.
This Portfolio may be cited as Drennan, Goldstein, and Erblich, 808-4th T.M., Estate Planning for Corporate Executives.
2. ‘Hard Goods’ Investments
B. The Age of Uncertainty Before the 2012 American Taxpayer Relief Act
C. The 2012 Tax Act, the 2017 Tax Act, and Beyond — Increased Focus on Basis Planning
D. Deductions in Respect of a Decedent Under §691(b)
E. Income Tax Deduction for Estate Tax Attributable to IRD Under §691(c)
F. No Step-Up (or Step-Down) in Basis for IRD
2. The Opportunity to Use NQDC to Fill the ‘Retirement Gap’
a. Applicability of §409A
b. Tax Consequences of a §409A Violation
c. An Overview of the §409A Requirements
(2) Subsequent Elections to “Re-Defer”
a. Inclusion in the Gross Estate Under §2039
b. The Amount Included in Decedent's Gross Estate Under §2039
A. History of §457
C. Ineligible Deferred Compensation Plans Under §457(f) (‘Risk of Forfeiture Plans’)
(1) Elective Deferrals and Extensions
(2) Being Fired ‘Without Cause’ and Still Receiving Benefits
d. Other Possible ‘Substantial’ Risks of Forfeiture
e. Risks of Forfeiture that Will Not Be ‘Substantial’
D. Plans that Are Exempt from §457(f)
A. Inclusion of the Death Benefit in the Executive's Gross Estate Under §2039
C. GRAT Planning with Stock Options
B. The Structure of Post-September 17, 2003 Split-Dollar Agreements (and Agreements Materially Modified After September 17, 2003)
C. The Structure of Grandfathered Split-Dollar Arrangements — Pre-September 18, 2003 Split-Dollar Agreements that Have Not Been Materially Modified After September 17, 2003
D. The Use of an Irrevocable Life Insurance Trust (ILIT)
b. ‘Crummey’ Powers
H. Sarbanes-Oxley — Applicable to Executives at Publicly Traded Corporations
c. Annual Exclusion and the Use of ‘Crummey’ Provisions
2. Irrevocable Life Insurance Trusts — Comments on Their Use
1. Section 2701 — Transfers of Interests in Corporations and Partnerships
2. Section 2702 — Transfers of Interests in Trusts
3. Section 2703 — Disregard of Certain Rights and Restrictions
4. Section 2704 — Treatment of Certain Lapsing Rights and Restrictions
C. Section 6166 — Extended Payment of Estate Tax
Worksheet 1 Sample Nonqualified Stock Option Agreement
Worksheet 2 Sample Grant of Incentive Stock Option
Worksheet 3 Sample Fiduciary Powers Clauses
Worksheet 4 Table of Selected Inflation-Adjusted Amounts
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