Detail Postmortem Estate Planning for Small Business Owners   Oleh:  Granstaff, Charles A. ; Oliver, Joseph R. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 186 no. 1 (1998), page 31-36. Topik: Estate Planning; postmortem estate planning; small business owners Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.7 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel With federal estate tax rates reaching as high as 55 %, a small business owners death and the resulting estate tax liability can create additional problems for the business, ranging from negative cash flow to insolvency. Although business owners should complete effective estate planning before their deaths, certain postmortem measures are available to reduce or eliminate federal estate taxes, even for a client who did no estate planning during his or her life or one whose planning was inadequate or in error. This article reviews the primary postmortem strategies available to a small business owners family and executor. With a working knowledge of these planning opportunities, CPA s can work with the family to help protect a clients cash, facilitate business continuity and preserve family wealth by saving estate taxes. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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