You can count on the authoritative analysis and editorial excellence from leading tax experts to assist you with Canada’s complex tax laws.

 Representing the tax and accounting intelligence of 25 experts from a range of academic fields, you've got some of the best minds in the business at your fingertips.

Editorial Notes and Cross-References

The 98th edition continues the Wolters Kluwer practice of providing valuable cross-references and extensive editorial notes from distinguished tax experts to assist you with Canada’s complex tax laws. Insightful notes and cross-references to various types of related information are clearly identified, making it even easier to find the answers you need to make smart decisions quickly.

The full text of the Income Tax Act and Regulations

The Canadian Income Tax Act with Regulations, Annotated encompasses all the latest developments that are essential to tax professionals, including:

• The full text of the Income Tax Act and Regulations as amended to July 2014;

• 2014 Federal Budget proposals including measures relating to tax on split income, taxation of trusts and estates, non-resident trusts, back-to-back loan arrangements and eligible capital property;

• Amendments by Bill C-31, Economic Action Plan 2014 Act, No. 1, implementing 2014 Budget proposals with respect to various personal tax credits including the new Search and Rescue Volunteers Tax Credit, ecological gifts, charities and Canadian amateur athletic associations and disclosure of taxpayer

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  Annotated Ontario Securities Legislation, 41st Edition

  By www.cch.ca
  Published On :: Mon, 20 Jul 2009 09:48:41 GMT

  This title is available as an eBook.

  What's an eBook?
  An eBook is a digital version of a conventional printed book. Portable and perfect for your office or home, the eBook is easy to access from wherever your business may take you.
  
  Adobe Digital Editions is a highly recommended free download eBook program designed to view and keep your eBooks organized and centralized.

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  Published: August 2014

  
  

  Annotated Ontario Securities Legislation, 41st Edition provides essential information for practitioners dealing with securities laws in Ontario, including:

  • Full text of the Ontario Securities Act, Regulation, and Forms
  • Ontario Securities Commission (OSC) Rules, Policies, and Notices
  • National Instruments and Policy Statements
  • Canadian Securities Administrators (CSA) and Ontario Securities Commission (OSC) Notices
  • Rules of Procedure

  It also provides current changes to the Ontario securities regulatory scheme, plus extensive annotations from Canada’s top securities law experts at McCarthy Tétrault LLP.

  What's new in the 41st Edition:

  • New amendments to National Instrument 31-103, Registration Requirements, Exemptions and Ongoing Registrant Obligations, and Companion Policy 31-103CP, which came into force on May 1, 2014, as well as proposed amendments, which are expected to come into force on July 15, 2014, 2015, and 2016
  • Proposed amendments to National Instrument 81-101, Mutual Fund Prospectus Disclosure, which are expected to come into force on June 13, 2014
  • Amendments to OSC Rule 81-801, Implementing National Instrument 81-106, Investment Fund Continuous Disclosure, effective January 1, 2014
  • The updated version of OSC Staff Notice 15-702, Revised Credit for Cooperation Program, replaced March 11, 2014
  • New CSA Staff Notice 45-314, Consolidated List of Current CSA Exempt Market Initiatives, issued on March 20, 2014

  
  

  Contributors
  Michael C. Nicholas
  Ian C . Michael<

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  Why Financial Planning is Important to Accountants Archived Webinar 2012

  By www.cch.ca
  Published On :: Thu, 01 Nov 2012 16:58:34 GMT

  This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This first webinar covers:

  • Why accounting professionals should be providing financial planning
  • The revenue opportunities
  • The benefits for clients and the Accountant
  • Finding the right fit – in-house resource or partnering with an external financial advisor.
  • The challenges of launching financial planning services

  Part Two:
  Best Practices in Financial Planning for Accountants Archived Webinar 2012

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  University of Chicago Law School - 64th Annual Federal Tax Conference Papers (Special TAXES Magazine Issue)

  By www.cch.ca
  Published On :: Fri, 09 Mar 2012 13:03:56 GMT

  The University of Chicago Law School held its 64th Annual Federal Tax Conference at the business school’s Gleacher Center on a memorable date: 11/11/11. Published exclusively each year in the special March Issue of Taxes—The Tax Magazine are the papers presented at this prestigious conference.

  • The Past and Future of the Foreign Tax Credit (By Philip R. West and Amanda P. Varma)
  • PFICs (By Kimberly S. Blanchard) discussing the policy and purpose of the PFIC rules and suggesting ways in which the PFIC rules could be made more workable by IRS guidance.
  • Mayo Deference Examined Under the Six-Year Statute of Limitations Cases—A Proposal for a Constitutionally Sound Allocation of Lawmaking Authority (By Irving Salem) discussing the proper role of judicial deference to the agency.
  • Updating the Tax-Free Reorganization Rules—Attributes, Overlaps and More (By Michael L. Schler, Eric Solomon, Karen Gilbreath Sowell, Jonathan J. Katz and Gary Scanlon) analyzing tax-free reorganization rules.
  • To Err is Human; to Rescind, Divine (By Philip B. Wright) examining the role of rescission and other remedies to retroactively alter the tax consequences of a prior transaction.
  • The Mysterious Case of Disappearing Debt in Partnership Transactions (By Phillip Gall and Franny Wang) analyzing the five primary cases of disappearing debt in partnership transactions.
  • Employee Benefits Corner (by By Elizabeth Thomas Dold and David N. Levine) covering all types of employee benefits, including qualified plans, IRAs, governmental plans, nonqualified deferred compensation plans, and health and welfare plans.
  • The Estate Planner (By Lewis Saret) examining the tax and legal aspects of trusts and estates and significant current developments
  • International Tax Watch (By Stewart R. Lipeles, John D. McDonald) looking at the world of tax beyond the U.S.
  • Tax Practice (By William D. Elliott) focusing on tax practice and procedure issues.
  • Tax Trends (By Mark Luscombe) keeping you up-to-date on the latest trends in the tax world.

  Special Feature:

  • Unwinding or Rescinding A Transaction: Good Tax Planning or Tax Fraud (by Sheldon I. Banoff). In the seminal 1984 article, Shelly examines when unwinding, rescission or substantial modification will be respected for federal tax purposes.

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  The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.)

  By www.cch.ca
  Published On :: Thu, 25 Oct 2012 14:08:06 GMT

  Authors: Robert S. Keebler, Peter J. Melcher, MIchelle J. Ward, and Christopher W. Schuler

  This new title analyzes the new 3.8% Medicare Tax on Net Investment Income, which will become effective January 1, 2013 pursuant to the Affordable Care Act of 2010 as recently upheld by the U.S. Supreme Court. This tax will have a wide ranging effect on many taxpayers including individuals, businesses, estates and trusts and this book will help taxpayers and tax advisors understand and prepare for the consequences of this new tax. Effective January 1, 2013 the new 3.8% Medicare tax is imposed on the lesser of "net investment income" or the excess (if any) of "modified adjusted gross income" over the "threshold amount."

  • How does the surtax work
  • What is "investment income"
  • What is modified adjustment gross income
  • What are the best strategies to reduce MAGI
  • What are the best strategies to reduce investment income
  • How life insurance will play an expanded role in income tax planning
  • Will tax-exempt bonds continue to make sense
  • How will tax deferred annuities work under the surtax
  • Why Roth conversion will be a powerful strategy and more

  Chapter 1. Overview—Unearned Income Medicare Contribution Tax (UIMCT)
  Chapter 2. Application of the UIMCT to Individuals
  Chapter 3. Application of the UIMCT to Trusts and Estates
  Chapter 4. 2012 UIMCT Planning for Individuals and Businesses
  Chapter 5. UIMCT Planning for 2013 and Later Years

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  The Estate Planner's Handbook, 4th Edition

  By www.cch.ca
  Published On :: Fri, 29 May 2009 14:16:24 GMT

  An indispensable guide with substantial changes and important updates.

  The Estate Planner's Handbook provides a concise yet comprehensive overview of many of the most important issues in the estate planning process. It will aid estate planners, lawyers, accountants and other professional advisors in identifying critical updates that they need to be aware of and will prove to be invaluable in developing creative estate planning solutions.

  New and emerging issues in the Estate Planning field

  The fourth edition of The Estate Planner's Handbook is an indispensable guide with substantial changes and important updates covering a wide range of topics including issues such as estate planning strategies for disabled individuals and Henson trusts designed to safeguard access to provincial income support programs. Other critical updates include:

  • Jointly held property
  • The attribution rules
  • Tax Free Savings Accounts
  • Registered Disability Savings Plans
  • Legislative changes impacting taxation of charitable donations, the capital gains exemption

  Essential topics in the estate planning process addressed in this edition include:

  • Wills
  • Multiple Wills
  • Tax Planning the Will
  • Will Substitutes
  • Continuing Powers of Attorney
  • Health and Personal Care by Proxy
  • Some Basic Trust Law Concepts & Principles
  • Taxation of Basic Trusts Used in Estate Planning
  • Certain Other Trusts Used in Estate Planning
  • Charitable Donations
  • Taxation at Death
  • United States Estate & Gift Tax
  • Probate
  • Dependants' Relief
  • Planning for the Disabled
  • Obligations to spouses and dependants
  • Rollovers to RRSPs and RRIFs

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  The Advisor's Guide to Business Succession Planning, 3rd Edition

  By www.cch.ca
  Published On ::

  A comprehensive guide that helps financial advisors initiate and plan for their clients' business succession. Legal, tax, insurance, and financial implications are discussed. Practical andanalytical, this book focuses on the personal and emotional issues involved, potential obstacles, and solutions.

  Topics covered:

  • New for this edition: Planning for the advisor's own practice – Including FREE Practice Analyst CD
  • Getting started
  • Family-owned businesses
  • Identification of appropriate buyers
  • Determination of clients' key motivators
  • Insurance
  • Small business gains exemption
  • Business valuation
  • Circumstances of sale, such as retirement, disability, or death

  Errors were discovered in a chart in Chapter Two, Selling at Retirement of The Advisor's Guide to Business Succession Planning. Below is the corrected chart for Vendor Financing on page 15. We apologize for any inconvenience that this error may have caused.

  Correction to Vendor Financing Cash Flow Chart, Chapter Two – Page 15
  

  Year	Interest Income	Capital Gains	SBGE Available	Total Taxable	Tax at 40%
  1	60,000	200,000	100,000	110,000	44,000
  2	55,448	200,000	100,000	105,448	42,179
  3	50,623	200,000	Full Article ann Tax Planning Strategies (2013-2014) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 14:16:53 GMT Completely revised and updated to reflect the numerous new tax planning options, strategies and considerations in light of new tax legislation and other developments in the tax law. Importance of Tax Planning Income Subject to Tax Making Deductions Count Investment Decisions Retirement Planning Considerations Minimizing Estate and Gift Taxes Family Tax Planning Strategies Estimated Tax Business Planning The guide provides “Examples” that illustrate the application of the tax laws. It also includes "Planning Alerts" and "Tax Tips" which highlight important tax planning advice and information. Chapter 1: Importance of Tax Planning Chapter 2: Income Subject to Tax Chapter 3: Making Your Deductions Count Chapter 4: Investment Decisions Chapter 5: Retirement Savings Chapter 6: Early Retirement and Post-Retirement Strategies Chapter 7: Estate Planning – Minimizing Estate and Gift Taxes Chapter 8: Family Strategies Chapter 9: Education Incentives Chapter 10: Estimated Tax Chapter 11: Business Planning Chapter 12: Tax Strategies for the Self-Employed Appendices Tax Planning Checklist Tax Calendar Income Tax Rates Deduction Checklist 196 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ann Tax Planning Strategies (2012-2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:14:55 GMT This new edition of the popular Tax Planning Strategies book has been completely revised and updated to reflect the numerous new tax planning options, strategies and considerations in light of new tax legislation and other developments in the tax law. Importance of Tax Planning Income Subject to Tax Making Deductions Count Investment Decisions Retirement Planning Considerations Minimizing Estate and Gift Taxes Family Tax Planning Strategies Estimated Tax Business Planning The guide provides “Examples” that illustrate the application of the tax laws. It also includes "Planning Alerts" and "Tax Tips" which highlight important tax planning advice and information.  Other helpful appendices include: Tax Calendar Income Tax Rates Deductions Checklist If you would like more details about this product, or would like to order a copy online, please click here. Full Article ann Tax Planning for Troubled Corporations (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:01:55 GMT Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy 9780808039006   7" x 10"      1,090 pages Related Products U.S. Master Bank Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Revenue Recognition Guide (2015) (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Master Limited Partnerships 2014 (U.S.) Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ann Tax Planning for Troubled Corporations (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:04:57 GMT Authors:  Gordon D. Henderson, J.D. and                  Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ann Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:42:58 GMT Authors: Jerome Ostrov, Kevin Kaiser, Robert Collins, John Bedosky Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only. Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed. Chapter 1 The Personal Residence Chapter 2 Real Estate Partnerships Chapter 3 Limited Liability Companies Chapter 4 Passive Loss and At-Risk Limitations Chapter 5 Real Estate Investment Trusts Chapter 6 Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate Chapter 7 Exchanges of Like-Kind Property and Involuntary Conversions Chapter 8 Construction, Improvement and Leasing of Real Estate; Associated Deductions, Depreciation, and Credits Chapter 9 Capital Gains Treatment and Installment Sales Provisions Chapter 10 Charitable Gifts of Real Estate Chapter 11 Asset Protection Chapter 12 Exempt Organization Ownership of Real Estate Chapter 13 Estate and Gift Planning with Real Estate — General Principles Chapter 14 Estate Planning with Real Estate — Valuation and Discounting Issues Chapter 15 International Tax and Estate Planning 9780808039341    7" x 10"     1,200 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Full Article ann Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:57:07 GMT Authors: Jerome Ostrov,                   Kevin Kaiser,                   Robert Collins Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only. Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed. Chapter 1        The Personal Residence Chapter 2        Real Estate Partnerships Chapter 3        Limited Liability Companies Chapter 4        Passive Loss and At-Risk Limitations Chapter 5        Real Estate Investment Trusts Chapter 6        Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate Chapter 7        Exchanges of Like-Kind Property and Involuntary Conversions Chapter 8        Construction, Improvement and Leasing of Real Estate;                           Associated Deductions, Depreciation, and Credits Chapter 9        Capital Gains Treatment and Installment Sales Provisions Chapter 10      Charitable Gifts of Real Estate Chapter 11      Asset Protection Chapter 12      Exempt Organization Ownership of Real Estate Chapter 13      Estate and Gift Planning with Real Estate - General Principles Chapter 14      Estate Planning with Real Estate - Valuation and Discounting Issues Chapter 15      International Tax and Estate Planning Related Products Practical Guide to Real Estate Taxation 2013 - CCH Tax Spotlight Series Federal and State Taxation of Limited Liability Companies (2014) Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Price on Contemporary Estate Planning (2014) (US) Full Article ann Strategic Use of Trusts in Tax and Estate Planning By www.cch.ca Published On :: Wed, 25 Jul 2012 08:52:25 GMT Strategic Use of Trusts in Tax and Estate Planning provides comprehensive and concise coverage of practical strategies and tactics to maximize the use of trusts in tax, estate and financial planning. Specifically designed for tax, legal and financial planning professionals, this is an essential resource for researching inter-vivos and testamentary trusts and understanding their domestic and foreign use. It clearly identifies tax savings situations, measures the risks involved and points out the items that can compromise the recourse of a trust for tax and financial planning purposes. This thorough guide provides an in-depth analysis of the attribution rules including recent CRA technical interpretations and court cases dealing with trusts and the attribution rules. In a dynamic and practical way, the author shares her extensive knowledge of the trust as a vehicle for planning. You will discover that the trust can not only be part of an estate planning framework, but can also be used in a vast number of situations. With this resource, you will be able to elaborate innovative strategies more easily and better understand the sometimes complex statutory framework. About the author Caroline Rhéaume, LL.L, M.Fisc., Adm.A., TEP, has her own firm and specializes in Canadian, American and French tax and estate planning, the use of trusts, incentive compensation of senior management and expatriate taxation. She also developed an expertise in the taxation of investments. She provides tax consulting services to high-net-worth individuals and families and oversees the coordination and administration of these services across Canada, France and the United States. Caroline gained her international experience working with multinational clients of all sizes. She is also the first professional from the province of Quebec to have completed the Seven Stages of Money Maturity program offered by the Kinder Institute that trains and coaches financial advisors worldwide. Ms. Rhéaume is the author of the best sellers Utilisation des fiducies en planification fiscale et financière and Stratégies de planification utilisant des fiducies, two books also publis If you would like more details about this product, or would like to order a copy online, please click here. Full Article ann Sarbanes-Oxley Act: Planning & Compliance By www.cch.ca Published On :: Tue, 22 Jan 2013 12:35:04 GMT Only one resource provides practical guidance to help ensure compliance with all Sarbanes-Oxley rules and regulations. Introducing the new Sarbanes-Oxley Act: Planning & Compliance, the first resource providing practical, step-by-step guidance to help you navigate the Sarbanes-Oxley maze and ensure compliance. Written by two well-respected authorities, this unique and invaluable compendium: Fully reflects the current body of SEC rules, regulations and interpretations, PCAOB rules and standards, and Sarbanes-Oxley related court decisions Covers a wide range of compliance-related issues and areas, from SEC disclosure rules and certification of financial documents, to the treatment of pension plans and loans to officers Includes regular updates to keep you current as the regulatory environment continues to expand and evolve Provides exhaustive details on the compliance responsibilities of corporate CEOs, CFOs, directors, audit committees and attorneys Most importantly, it provides a veritable "blueprint" for an effective corporate compliance program. For each area covered, you'll find a detailed summary of key subject matters to be addressed; step-by-step guidance on practical planning and implementation issues; recommended compliance procedures; and specific compliance actions to be taken by the company and its key officers. You'll also have access to best practices and policies designed to ensure good corporate governance, transparency and accurate financial reporting. Why settle for "information and explanation" when you can have step-by-step guidance and advice?   If you would like more details about this product, or would like to order a copy online, please click here. Full Article ann Price on Contemporary Estate Planning (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:37:13 GMT Author: John R. Price Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists. Chapter 1       Professional Responsibility and Estate Planning Chapter 2       Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3       Concurrent Ownership and Nontestamentary Transfers Chapter 4       Wills and Related Documents Chapter 5       The Gift and Estate Tax Marital Deductions Chapter 6       Life Insurance Chapter 7       Planning Lifetime Noncharitable Gifts Chapter 8       Gifts to Charitable Organizations Chapter 9       Limiting Estate Size Through Intrafamily Transactions Chapter 10    Trusts Chapter 11    Closely-Held Business Interests Chapter 12    Post-Mortem Planning Chapter 13    Estate and Income Tax Planning for Retirement Plans and IRAs 9780808039303    7" x 10"     1,620 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Full Article ann Price on Contemporary Estate Planning (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:47:38 GMT Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility and more! Chapter 1        Professional Responsibility and Estate Planning Chapter 2        Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3        Concurrent Ownership and Nontestamentary Transfers Chapter 4        Wills and Related Documents Chapter 5        The Gift and Estate Tax Marital Deductions Chapter 6        Life Insurance Chapter 7        Planning Lifetime Noncharitable Gifts Chapter 8        Gifts to Charitable Organizations Chapter 9        Limiting Estate Size Through Intrafamily Transactions Chapter 10      Trusts Chapter 11      Closely-Held Business Interests Chapter 12      Post-Mortem Planning Chapter 13      Estate and Income Tax Planning for Retirement Plans and IRAs Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014 If you would like more details about this product, or would like to order a copy online, please click here. Full Article ann Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:30:09 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for A Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning Form 1 Living Trust Form 2 Living Trust Amendment Form 3 Irrevocable Life Insurance Trust Form 4 Annual Exclusion Trust Form 5 Additional Annual Exclusion Trust Form 6 Will If you would like more details about this product, or would like to order a copy online, please click here. Full Article ann Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:26:57 GMT Authors: Ray D. Madoff,                 Cornelia R. Tenney,                  Martin A. Hall,                  Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning - Form 1 LivingTrust - Form 2 Living Trust Amendment - Form 3 Irrevocable Life Insurance Trust - Form 4 Annual Exclusion Trust - Form 5 Additional Annual Exclusion Trust - Form 6 Will with Pour-Over Provision - Form 7 Will with Outright Dispositions - Form 8 Codicil - Form 9 Durable Power of Attorney - Form 10 Health Care Proxy - Form 11 Living Will - Form 12 Charitable Remainder Unitrust - Form 13 Qualified Personal Residence Trust (QPRT) - Form 14 Grantor Retained Annuity Trust (GRAT) Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Price on Contemporary Estate Planning (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ann Multistate Guide to Estate Planning (2015) (w/CD) By www.cch.ca Published On :: Fri, 19 Sep 2014 10:11:14 GMT Author: Jeffrey A. Schoenblum Gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state-by-state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection. Each table is broken into detailed, separate analyses, which consist of a series of detailed questions. The tables are designed for state-by-state comparisons. All information in the charts generally reflects state laws in effect on May 31, 2014. In addition, the book contains a back-of-the book CD with the Advance Directives of all 50 states. Formal Will Requirements Proving Foreign Wills Non-resident Qualification as a Fiduciary Small Estates Procedure Will Substitutes The Rights of a Spouse Intestate Succession Asset Protection Rule Against Perpetuities Living Will Status of Children Conceived by Assisted Reproduction Techniques Contracts Resulting in State Taxation of an Estate's Income Income Tax Rates for Trusts & Estates 14  State Inheritance, Estate, Generation Skipping Transfer, and Gift Taxes 9780808039259    8-1/2" x 11"     1,248 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.)> Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) U.S. Master Estate and Gift Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ann Multistate Guide to Estate Planning (2014) (w/CD) By www.cch.ca Published On :: Thu, 12 Sep 2013 15:05:31 GMT Gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state-by-state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection. The easy-to-use format enables the estate planning professional to readily locate information concerning one state’s treatment of a particular issue (or compare the treatment required by several states) all on the same table. Each table is broken into detailed, separate analyses, which consist of a series of detailed questions. The tables are designed for state-by-state comparisons. All information in the new and updated charts generally reflects state laws in effect on May 31, 2013.  In addition, the book contains a back-of-the book CD with the Advance Directives of all 50 states. Formal Will Requirements Proving Foreign Wills Nonresident Qualification as a Fiduciary Small Estates Procedure Will Substitutes The Rights of a Spouse Intestate Succession Asset Protection Rule Against Perpetuities  Living Will  Status of Children Conceived by Assisted Reproduction Techniques Contracts Resulting in State Taxation of an Estate's Income Income Tax Rates for Trusts & Estates State Inheritance, Estate, Generation Skipping Transfer, and Gift Taxes Related Products Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series State Tax Handbook (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ann Multistate Guide to Estate Planning (2013) (w/CD) By www.cch.ca Published On :: Mon, 29 Oct 2012 14:05:58 GMT Gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state-by-state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection. The easy-to-use format enables the estate planning professional to readily locate information concerning one state’s treatment of a particular issue (or compare the treatment required by several states) all on the same table. Each table is broken into detailed, separate analyses, which consist of a series of detailed questions. The tables are designed for state-by-state comparisons. All information in the new and updated charts generally reflects state laws in effect on May 31, 2012. In addition, the book contains a back-of-the book CD with the Advance Directives of all 50 states. 1. Formal Will Requirements 2. Proving Foreign Wills 3. Nonresident Qualification as a Fiduciary 4. Small Estates Procedure 5. Will Substitutes 6. The Rights of a Spouse 7. Intestate Succession 8. Asset Protection 9. Rule Against Perpetuities 10. Living Will 11. Status of Children Conceived by Assisted Reproduction Techniques 12. Contracts Resulting in State Taxation of an Estate's Income 13. Income Tax Rates for Trusts & Estates 14. State Inheritance, Estate, Generation Skipping Transfer, and Gift Taxes   If you would like more details about this product, or would like to order a copy online, please click here. 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