Estate Planning

Great time for a GRAT

Grantor retained annuity trusts may be an optimal wealth-transfer vehicle for many.

Digital assets after death

Estate planning should account for a client’s digital assets, which often have significant financial or sentimental value.

Exploring the estate tax: Part 2

This second part of a two-part article on everything practitioners should know about the estate tax covers estate tax planning techniques, including the marital deduction and the use of various types of trusts.

Exploring the estate tax: Part 1

This first installment of a two-part article on everything practitioners should know about the estate tax includes the unified estate tax rules and exemption amounts, estate valuation, portability, and what’s included in the gross estate.

How to work with a grieving client

A growing elderly population means an increasing number of clients losing spouses, and CPAs with strong emotional intelligence will have better relationships with their clients and get more referrals.

Where to find November’s flipbook issue

The Journal of Accountancy is now completely digital. 

 

 

 

SPONSORED REPORT

Get Clients Ready for Tax Season

This comprehensive report looks at the changes to the child tax credit, earned income tax credit, and child and dependent care credit caused by the expiration of provisions in the American Rescue Plan Act; the ability e-file more returns in the Form 1040 series; automobile mileage deductions; the alternative minimum tax; gift tax exemptions; strategies for accelerating or postponing income and deductions; and retirement and estate planning.