Estate Planning Articles
March 2025
Key Financial and Estate Planning Steps for Aging Parents and Children
AAII Journal Article by Charles Rotblut
Insights from our personal experiences can help you prepare your loved ones to handle the financial planning and management needed after your death.
10/10/2024
The Lessons We Learned From Caregiving and Estate Settlement
Investor Update by Charles Rotblut
Estate planning lessons learned and insights gained from personal experience with a parent.
October 2023
Guiding Heirs: Estate Planning and Investing Talks
AAII Journal Article by Charles Rotblut
The PRISM Wealth-Building Process can assist with communication when passing along your investing knowledge, your inventory of important documents and your final wishes.
October 2022
Gift Checks Must Be Cashed to Be Excluded From an Estate
AAII Journal Article by Zach Banning
The U.S. Tax Court ruled that writing a gift check prior to death is not sufficient to exclude the gift amount from an estate.
October 2021
Update Your Estate Plan for Your IRAs
AAII Journal Article by Ed Slott
Most non-spouse beneficiaries of retirement accounts are subject to the SECURE Act’s 10-year withdrawal rule, but not all.
08/05/2021
An Update on Inherited Retirement Accounts and Bankruptcy Protections
Investor Update by Charles Rotblut
July 2021
Estate Tax Filing Error Costs Executor
AAII Journal Article by Anine Sus
Merely delegating the filing of an estate tax return is not enough to exempt an estate from late-filing and late-payment fees.
October 2020
The Importance of Personal Property in Estate Planning
AAII Journal Article by Julie Hall
When it comes to what we are leaving to our children, it’s important to know whether it is a positive or negative legacy. Four reminders to keep you on the right path.
July 2020
Inherited IRA Rules Before and After the SECURE Act
AAII Journal Article by Charles Rotblut
The ability to stretch distributions over a beneficiary’s lifetime now depends on the date of death and the beneficiary’s category type.
04/16/2020
Retirement and Estate Planning Issues to Consider in Light of the SECURE Act
Update by AAII Staff
The SECURE Act changed a variety of rules that can impact your retirement and estate planning. This week’s digest brings you up to speed on the aspects of the new SECURE Act that could affect you and proposes considering a beneficiary-directed trust for your heirs.
10/15/2019
Taking the Mystery out of Estate Planning and Life Insurance
Update by AAII Staff
Easy steps to building your estate plan and checking out your life insurer.
October 2019
How to Change Incorrect or Missing Beneficiary Designations
AAII Journal Article by Anine Sus
There are seven ways survivors can change incorrect or missing individual retirement account (IRA) beneficiary designations after someone has died, according to Morningstar.
October 2019
Planning Essentials for Modest Estates
AAII Journal Article by John Horn, Dera Johnsen-Tracy
Modest estates are particularly susceptible to the vicissitudes of life, whether financial, health or legal. Failure to plan well can be catastrophic. An explanation of the essential documents you need.
09/16/2019
Gaining Clarity on Life Insurance Issues
Update by AAII Staff
Join in celebrating September as Life Insurance Awareness Month by adding to your store of knowledge.
07/16/2019
The Impact of Aging on Cognitive Function
Update by AAII Staff
A roundup of AAII articles on how aging can impact investing abilities.
06/11/2019
Estate & Financial Planning
Update by AAII Staff
06/06/2019
A Guide to Dealing With an Estate Planning Attorney
Update by AAII Staff
April 2019
State Law May Protect Inherited IRA Assets From Creditors
AAII Journal Article by AAII Staff
Whether an inherited IRA is protected from creditors may depend on the state it is held in: A U.S. bankruptcy court ruled that Idaho state law is broad enough to exempt such accounts from being seized for the purpose of paying debts.
October 2018
Using Beneficiary-Directed Trusts to Protect Your Heirs
AAII Journal Article by John Horn, Dera Johnsen-Tracy
These trusts can protect a beneficiary from losing inherited trust assets to creditors, claimants and divorcing spouses.
July 2017
Inherited IRA Rules for Spouses, Heirs and Trusts
AAII Journal Article by Charles Rotblut
Inherited IRAs differ from traditional and Roth IRAs, with the rules dependent on who the beneficiary is. What you need to know.
April 2016
New Proposed Reporting Rules for Estates
AAII Journal Article by
The Internal Revenue Service issued proposed and temporary rules for the reporting of estate assets that require consistency between the recipient’s basis in certain property acquired from the decedent and the value determined for federal estate tax purposes.
November 2014
Avoid the Top 10 Mistakes Made With Beneficiary Designations
AAII Journal Article by John Horn, Dera Johnsen-Tracy
These 10 mistakes can derail well-intentioned estate plans and result in unintended consequences for your estate and your heirs.
July 2014
The Right Type of Life Insurance for Your Estate Planning Needs
AAII Journal Article by Peter Katt
Life insurance works well for estate planning because of when benefits are paid and the ability to create wealth for heirs outside of the estate.
June 2014
Making Effective Use of IRAs as Part of an Estate Plan
AAII Journal Article by Daniel Sudit, Kevin G. McCandlish
Bequesting your IRA to charity, naming grandchildren as beneficiaries of your Roth IRA or having a heir disclaim an IRA inheritance can lower your estate’s tax exposure.
September 2013
Prenuptial Agreements May Not Waive Beneficiary Rights
AAII Journal Article by
The mere inclusion of a clause in a prenuptial agreement to waive beneficiary rights to a 401(k) plan’s proceeds is not enough to enact an actual spousal waiver.
April 2012
18 Recommendations for Minimizing Inheritance Conflict
AAII Journal Article by Mark Accettura
Your estate plan can both leave a lasting legacy of love and prevent disputes, if a combination of psychology, good lawyering and common sense are used.
July 2004
Estate Planning and Insurance: Does Premium Financing Make Sense?
AAII Journal Article by Peter Katt
Insurance Products: Financing permanent life insurance premiums through third-party lenders may not live up to the marketers' promises. Factors to consider before looking at this option.
November 2003
Advanced Estate Planning: Split-Interest Gifts and Trusts
AAII Journal Article by Ellen J. Boling
Split-interest gifts and trusts can result in considerable estate tax savings. However, due to concurrent ownership interests, it is important to consider not only the type of asset being transferred, but how its value will change.
November 2003
On the Internet: Estate Planning
AAII Journal Article by CI Staff
Whether you are a do-it-yourselfer or hiring professional help, these sites can help inform you about estate planning issues.
June 2003
The Tools of the Trade: Basic Estate-Planning Trusts
AAII Journal Article by Ellen J. Boling
Sometimes, a trust is the only vehicle that will provide a reasonable level of assurance that the goal of passing the fruits of your labor to your desired beneficiaries can be achieved.
April 2003
Reassessing Your Risk Tolerance? Don't Overlook Estate Planning
AAII Journal Article by Ellen J. Boling
Important not only for protecting your assets, estate planning also assures that your assets will pass according to your wishes at the least cost and administrative burden. It can be a relatively easy, six-step process.
April 2003
Reassessing Your Risk Tolerance? Don't Overlook Estate Planning
AAII Journal Article by AAII Staff
Important not only for protecting your assets, estate planning also assures that your assets will pass according to your wishes at the least cost and administrative burden. It can be a relatively easy, six-step process.
October 2002
Estate Planning: Should a Trust Be the Beneficiary of Your IRA?
AAII Journal Article by Clark M. Blackman
Until recently, conflicting tax laws, and a lack of IRS guidance made it difficult to name trusts as beneficiaries of retirement plan assets. New rules make it easier to take advantage of the tax and estate planning benefits of trusts.
July 2002
A Guide to Dealing With an Estate Planning Attorney
AAII Journal Article by Paula Hogan
An up-to-date estate plan maximizes the chance that your wishes with respect to both medical and financial affairs will be carried out in the event of your death or disability.
July 2002
A Guide to Dealing With an Estate Planning Attorney
AAII Journal Article by Paula Hogan
Estate Planning: An up-to-date estate plan maximizes the chance that your wishes with respect to both medical and financial affairs will be carried out in the event of your death or disability.
January 2000
Setting Up a Living Trust: How to Find the Right Attorney
AAII Journal Article by Jim Schumacher
It is very important that your living trust is set up properly or it will not function as intended. Trust documents are usually prepared from standardized trust forms. This may sound simple, and it is—as long as you use an estate planning attorney who is experienced doing living trusts and can make the necessary modifications.
January 1996
When Less Is More: How to Increase Aftertax Returns by Doing Less
AAII Journal Article by Rex Macey
How to improve the bottom-line return in your stock portfolio by minimizing the turnover.
January 1996
The Living Will—Do You Really Have One? A Look at Various Directives
AAII Journal Article by Michael E. Leonetti
Drawing up a living will involves more than signing a general statement of intent. An introduction to living wills and power of attorney directives.