"The Estate Planner" – January/February 2014


In this issue:

- Planning For The Net Investment Income Tax

- The Stretch IRA: A Simple Yet Powerful Estate Planning Tool

- Do You Know How To Address IP In Your Estate Plan?

- Estate Planning Red Flag – You Treat Trust Assets As If They’re Your Own

- Excerpt from Planning For The Net Investment Income Tax:

You’re probably aware that, starting in 2013, high-income taxpayers are subject to a new 3.8% Medicare tax on some or all of their net investment income (NII). But did you know that this NII tax (NIIT) also applies to most nongrantor trusts? The income threshold for trusts is low (only $11,950 in 2013), so if your estate plan includes a nongrantor trust, it’s a good idea to familiarize yourself with the NIIT and consider techniques for reducing it.

Please see full newsletter below for more information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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