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When and How to Use a Prenuptial Agreement

When and How to Use a Prenuptial Agreement

When and How to Use a Prenuptial Agreement Should you get a prenuptial agreement, aka premarital agreement, before getting married? How and when do you discuss a prenuptial agreement with your fiancé? What should you do if you plan on moving after getting married?...
How to Pay for College for a Grandchild or Someone Else

How to Pay for College for a Grandchild or Someone Else

How to Pay for College for a Grandchild or Someone Else by ACTEC Fellows Michael H. Barker and Jean Gordon Carter What do grandparents or family need to know about paying for a family member’s college tuition? What are the taxes associated with gifting for education?...
Understanding Life Insurance Policy Ownership

Understanding Life Insurance Policy Ownership

Understanding Life Insurance Policy Ownership by ACTEC Fellows Lawrence Brody and Jonathan W. Michael​ Life insurance policies usually involve the owner, the insured, and the beneficiary. Can you be both the owner and the insured? What is an irrevocable life insurance...
Life Insurance Policies and Estate Planning

Life Insurance Policies and Estate Planning

Life Insurance Policies and Estate Planning by ACTEC Fellows Lawrence Brody and Jonathan W. Michael​ There are several types of life insurance policies on the market with varying degrees of risk. What are the advantages and disadvantages of each type? How do you...
The Basics of Fiduciary Income Taxation

The Basics of Fiduciary Income Taxation

The Basics of Fiduciary Income Taxation by ACTEC Fellows Farhad Aghdami and Lora G. Davis  What is fiduciary income tax? How is it different from estate tax? When do you need to file a fiduciary income tax return (Form 1041? When do beneficiaries need to report the...
What is Portability for Estate and Gift Tax?

What is Portability for Estate and Gift Tax?

What is Portability for Estate and Gift Tax? by ACTEC Fellows Jean Gordon Carter and Stephen W. Murphy ​ What is portability and how does it affect the estate and gift tax exemption? Federal gift and estate taxes have implications at death and the surviving spouse has...