Estate Planning Articles
Key Financial and Estate Planning Steps for Aging Parents and Children
March 2025 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.
March 2025 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.
Guiding Heirs: Estate Planning and Investing Talks
October 2023 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 2023 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.
Gift Checks Must Be Cashed to Be Excluded From an Estate
October 2022 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 2022 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.
Update Your Estate Plan for Your IRAs
October 2021 by Ed Slott
Most non-spouse beneficiaries of retirement accounts are subject to the SECURE Act’s 10-year withdrawal rule, but not all.
October 2021 by Ed Slott
Most non-spouse beneficiaries of retirement accounts are subject to the SECURE Act’s 10-year withdrawal rule, but not all.
Estate Tax Filing Error Costs Executor
July 2021 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.
July 2021 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.
The Importance of Personal Property in Estate Planning
October 2020 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.
October 2020 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.
Inherited IRA Rules Before and After the SECURE Act
July 2020 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.
July 2020 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.
How to Change Incorrect or Missing Beneficiary Designations
October 2019 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 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.
Planning Essentials for Modest Estates
October 2019 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.
October 2019 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.
State Law May Protect Inherited IRA Assets From Creditors
April 2019 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.
April 2019 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.
Using Beneficiary-Directed Trusts to Protect Your Heirs
October 2018 by John Horn, Dera Johnsen-Tracy
These trusts can protect a beneficiary from losing inherited trust assets to creditors, claimants and divorcing spouses.
October 2018 by John Horn, Dera Johnsen-Tracy
These trusts can protect a beneficiary from losing inherited trust assets to creditors, claimants and divorcing spouses.
Inherited IRA Rules for Spouses, Heirs and Trusts
July 2017 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.
July 2017 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.
New Proposed Reporting Rules for Estates
April 2016 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.
April 2016 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.
Avoid the Top 10 Mistakes Made With Beneficiary Designations
November 2014 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.
November 2014 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.
The Right Type of Life Insurance for Your Estate Planning Needs
July 2014 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.
July 2014 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.
Making Effective Use of IRAs as Part of an Estate Plan
June 2014 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.
June 2014 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.
Prenuptial Agreements May Not Waive Beneficiary Rights
September 2013 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.
September 2013 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.
18 Recommendations for Minimizing Inheritance Conflict
April 2012 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.
April 2012 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.
Estate Planning and Insurance: Does Premium Financing Make Sense?
July 2004 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.
July 2004 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.
Advanced Estate Planning: Split-Interest Gifts and Trusts
November 2003 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 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.
On the Internet: Estate Planning
November 2003 by CI Staff
Whether you are a do-it-yourselfer or hiring professional help, these sites can help inform you about estate planning issues.
November 2003 by CI Staff
Whether you are a do-it-yourselfer or hiring professional help, these sites can help inform you about estate planning issues.
The Tools of the Trade: Basic Estate-Planning Trusts
June 2003 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.
June 2003 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.
Reassessing Your Risk Tolerance? Don't Overlook Estate Planning
April 2003 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 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.
Reassessing Your Risk Tolerance? Don't Overlook Estate Planning
April 2003 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.
April 2003 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.
Estate Planning: Should a Trust Be the Beneficiary of Your IRA?
October 2002 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.
October 2002 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.
A Guide to Dealing With an Estate Planning Attorney
July 2002 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 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.
A Guide to Dealing With an Estate Planning Attorney
July 2002 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.
July 2002 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.
Setting Up a Living Trust: How to Find the Right Attorney
January 2000 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 2000 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.
The Living Will—Do You Really Have One? A Look at Various Directives
January 1996 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.
January 1996 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.
When Less Is More: How to Increase Aftertax Returns by Doing Less
January 1996 by Rex Macey
How to improve the bottom-line return in your stock portfolio by minimizing the turnover.
January 1996 by Rex Macey
How to improve the bottom-line return in your stock portfolio by minimizing the turnover.