Financial and Estate Planning Guide, 2009 edition

Four Main Sections:

• GENERAL PRINCIPLES AND TECHNIQUES
  Discusses the art of planning, client analysis, charitable giving, using trusts, life insurance and annuities, employee benefits, wills and numerous critical components of the overall plan.
• SPECIAL SITUATIONS
  Covers planning considerations for specific types of individuals and situations including executives and professionals, business owners, partners, farmers and ranchers, the elderly, couples living together, planning for marriage, divorce or separation, and others.
• BUILDING THE ESTATE
  Provides an indepth review of investment vehicles and financial planning strategies, family income-splitting techniques, year-end and new year tax planning, maximizing deductions and reducing taxes, social security, medicare and medicaid, and more.
• PLANNING AIDS
  Provides tax rate schedules, life expectancy tables, example interest rate tables, and other useful tools.

Key Additions To The 2009 Edition Include Discussions Of:

• Tough new “kiddie tax” rules for the investment income of children;
• New tax-free capital gain opportunities;
• Bigger and better health savings accounts;
• New rules for "mom and pop" business partnerships;
• Eased personal and dependency exemption rules for higher-income taxpayers;
• Latest tax-planning developments for domestic partners and same-sex spouses; and
• New home sale rules for surviving spouses.