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Progar & Company, P.A.

Certified Public Accounting services for businesses and individuals

Estate Planning

 

  Estate Tax Issues:

  Article descriptions 

• Estate tax deferral for estates including closely-held business
• Estate tax marital deduction: don't "overqualify"
• Estate tax special use valuation election
• Estate tax alternate valuation election
• Gradual elimination of estate tax

  Gifting:

   Article descriptions

• Federal gift tax liability based on lifetime gifts
• Net gifts
• The gift tax annual exclusion

  Additional Issues: 

  Article descriptions 

• Income in respect of a decedent

• Jointly-held property inclusion in gross income

• Keeping life insurance out of your estate

• Lien securing deferred tax of estates including closely held businesses

• Planning to prevent loss of tax attributes at death

• Retained life interests