Julius Giarmarco, Esq.
Member Since: 18th March 2010
Occupation:
No of Articles: 26
About Me:
Occupation:
No of Articles: 26
About Me:
Estate Planning
Under IRC Sections 2503(e) (concerning gift taxes) and 2611(b)(1) (concerning generation skipping transfer ("GST") taxes) (hereafter the "IRC exclusion provisions") all "qualified transfers" for tuition or medical expenses are excluded from both gift and ...
How to "HEET" up an Estate Plan
25th March 2010Under IRC Sections 2503(e) (concerning gift taxes) and 2611(b)(1) (concerning generation skipping transfer ("GST") taxes) (hereafter the "IRC exclusion provisions") all "qualified transfers" for tuition or medical expenses are excluded from both gift and ...
Estate Planning
This article will compare three popular wealth transfer techniques that all produce potential estate tax savings by removing future appreciation from the transferor's estate, but without generating significant taxable gifts. Because these techniques produ...
GRATS, Sales to Grantor Trusts, or Private Annuities: Which One is Best?
25th March 2010This article will compare three popular wealth transfer techniques that all produce potential estate tax savings by removing future appreciation from the transferor's estate, but without generating significant taxable gifts. Because these techniques produ...
Estate Planning
A Grantor Retained Annuity Trust or “GRAT” is one of the most powerful and tax efficient wealth transfer tools available today. A GRAT allows a person to transfer the future appreciation of an asset to his/her children with little or no gift t...
Grantor Retained Annuity Trusts
24th March 2010A Grantor Retained Annuity Trust or “GRAT” is one of the most powerful and tax efficient wealth transfer tools available today. A GRAT allows a person to transfer the future appreciation of an asset to his/her children with little or no gift t...
Estate Planning
Part One of this article addresses non-tax estate planning issues confronted by unmarried couples; and Part Two this article deals with basic gifting strategies for unmarried couples. This article discusses several advanced gifting strategies that high ne...
Estate Planning for Unmarried Couples - Part Three
24th March 2010Part One of this article addresses non-tax estate planning issues confronted by unmarried couples; and Part Two this article deals with basic gifting strategies for unmarried couples. This article discusses several advanced gifting strategies that high ne...
Estate Planning
Part One of this article deals with non-tax estate planning issues facing unmarried couples. This article focuses on some basic gifting strategies that unmarried couples can utilize to reduce or eliminate death taxes. Part Three of this article examines s...
Estate Planning for Unmarried Couples - Part Two
24th March 2010Part One of this article deals with non-tax estate planning issues facing unmarried couples. This article focuses on some basic gifting strategies that unmarried couples can utilize to reduce or eliminate death taxes. Part Three of this article examines s...
Estate Planning
Whether of same-sex or opposite-sex unions, unmarried couples face many estate planning issues (and opportunities). Although unmarried couples clearly face challenges that married couples do not, most are challenges that can be overcome with planning. How...
Estate Planning for Unmarried Couples - Part One
24th March 2010Whether of same-sex or opposite-sex unions, unmarried couples face many estate planning issues (and opportunities). Although unmarried couples clearly face challenges that married couples do not, most are challenges that can be overcome with planning. How...
Estate Planning
For estate planning purposes, a family partnership is typically a limited liability company or a limited partnership. A limited liability company (“LLC”) is an entity that combines the limited liability of a corporation with the “pass-th...
Estate Planning with Family Partnerships
24th March 2010For estate planning purposes, a family partnership is typically a limited liability company or a limited partnership. A limited liability company (“LLC”) is an entity that combines the limited liability of a corporation with the “pass-th...
Trusts
While there is a present lapse in the estate and generation-skipping transfer taxes, it’s likely that Congress will reinstate both taxes (perhaps even retroactively) some time during 2010. If not, on January 1, 2011, the estate tax exemption (which ...
Disclaimer Trusts
24th March 2010While there is a present lapse in the estate and generation-skipping transfer taxes, it’s likely that Congress will reinstate both taxes (perhaps even retroactively) some time during 2010. If not, on January 1, 2011, the estate tax exemption (which ...
Trusts
Estate planners use trusts to protect beneficiaries from their inability, their disability, their creditors and their predators. Included under “creditors” are the IRS and divorced spouses. More sophisticated estate planners generally create m...
Using Trusts to Protect Heirs
19th March 2010Estate planners use trusts to protect beneficiaries from their inability, their disability, their creditors and their predators. Included under “creditors” are the IRS and divorced spouses. More sophisticated estate planners generally create m...
Estate Planning
There are several reasons for business owners to enter into buy-sell agreements with their partners or co-shareholders: (1) to create a market for the owner's business interest at certain triggering events such as death, disability or retirement; (2) to f...
Buy-Sell Agreements
19th March 2010There are several reasons for business owners to enter into buy-sell agreements with their partners or co-shareholders: (1) to create a market for the owner's business interest at certain triggering events such as death, disability or retirement; (2) to f...
Business Law
One of the chief concerns facing family business owners is how to effect an orderly and affordable transfer of the business to the next generation and/or key employees. Failure to properly plan for a smooth transition can result in monetary losses and eve...
Three Levels of Business Succession Planning
19th March 2010One of the chief concerns facing family business owners is how to effect an orderly and affordable transfer of the business to the next generation and/or key employees. Failure to properly plan for a smooth transition can result in monetary losses and eve...
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