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Welch S: J.K. Lasser's New Rules for
Estate, Retirement, and Tax Planning

J.K. Lasser's New Rules for Estate, Retirement, and Tax Planning

Acknowledgments xi Introduction xiii 1. One Big Beautiful Bill Act of 2025 1 Estate Tax Changes 1 Income Tax Provisions 3 Changes to the Standard Deduction 4 Mortgage Interest Deduction 4 Private Mortgage Insurance (PMI) Premium Deduction Is Restored 4 State and Local Taxes (SALT) 5 Child and Dependent Care Tax Credit Increased 7 Child Tax Credit Enhancements 8 No Tax on Overtime 11 No Tax on Social Security 12 New Deduction for Car Loan Interest 13 New Charitable Contribution Deduction for Non-Itemizers 14 New Charitable Contribution Limitation for Itemizers 15 Changes to the Alternative Minimum Tax (AMT) 16 Clean Energy Tax Credit Phaseout 17 Wagering Losses Rule Modified 17 Educator Expense Deduction Expanded 17 Personal Casualty Losses (Slightly) Expanded 17 Education Provisions 18 Trump Savings Accounts 18 Section 529 Plans 18 Postsecondary and Career Training 19 Rollover to Roth IRA 19 Significant Changes for Student Loans 19 Business Taxes and Expenses 20 Investments 22 2. Estate Planning 25 What Is Estate Planning? 25 The Benefits of Estate Planning 26 The Nightmares of Poor Planning 28 The Myths of Estate Planning 29 Guidelines for Successful Estate Planning 30 3. The Estate Tax System 33 Determining Your Estate Net Worth 33 Your Estate Tax Picture 40 Your Future Estate 43 Overview of Estate-Planning Strategies 44 4. Investment Strategies for Maximizing Estate Growth 47 Growth Strategy with a Safety Net 48 Prioritizing Your Investment Dollars 53 Retirement Planning: Choosing the Best Investment Environments 53 Roth Conversions 56 Some Final Thoughts on Investing 61 5. Retirement Planning: Living Your Dream 63 Your Retirement Requirements 64 Other Considerations 67 Account for Other Sources of Retirement Income 68 Three Quick Retirement Calculations 70 Best Retirement Strategies 71 Reverse Mortgages 77 Social Security and Your Retirement 80 Claiming Strategies to Consider 82 Customizing Your Health Care Plan for Retirement 84 6. You Don't Have a Will? Big Trouble! 89 Property Transfers at Death 90 Transfers via Probate 91 Direct Transfers by Title 94 Other Methods of Property Ownership 99 Choosing the Best Methods of Ownership 100 Setting Estate-Planning Goals 101 7. Where There's a Will, There's Your Way! 103 What Is a Will? 103 Types of Wills 103 Advantages and Disadvantages of Wills 105 Intelligent Decisions Concerning Your Will's Basic Provisions 107 Executing Your Will 119 Where to Store Your Will 120 Other Important Documents 120 Working with Your Attorney 124 When to Review Your Estate Plan 130 8. Using Trusts in Your Estate Plan 133 The Credit Shelter Trust Will 134 Disclaimers 138 Marital Trusts 140 Spendthrift Trust 144 Standby Trust 144 Other Trusts 145 9. Understanding the Living Trust 147 Advantages of Living Trusts 147 Disadvantages of Living Trusts 149 How a Living Trust Operates 150 Transferring Property into Your Living Trust 153 Types of Property Likely to Be Transferred 156 Living Trust Myths 158 Transacting Business with Your Trust 160 10. Using Insurance in Your Estate Plan 161 Life Insurance 161 Using Life Insurance to Replace Income 164 How Much Life Insurance Do You Need? 165 What Type of Life Insurance Is Best for You? 168 Insurance on a Homemaker 169 Insurance on Adult Children 169 How to Get the Best Deal on Term Life Insurance 169 Using Life Insurance to Leverage Your Estate 171 The Irrevocable Life Insurance Trust (ILIT) 172 About Your Cash Values 175 Summary 178 Tax Treatment of Long-Term Care Insurance 180 Case Study: How a Couple in Their 50s Used a Hybrid LTC Policy to Protect Retirement Savings 181 Key Takeaways: Long-Term Care Planning in 2026 and Beyond 181 Good Sources for LTC Insurance (as of the publication date for this book) 183 11. Smart Strategies for Gifting Assets to Family Members 185 The Annual Gift Tax Exclusion 185 Unintended Gifts 187 Filing a Gift Tax Return 188 The Lifetime Applicable Exclusion Amount 189 Outright Gifts 189 When the Donee Is a Minor 191 Other Tax-Free Gifts 201 Family Gifts Utilizing Trusts 202 Grantor Retained Annuity Trust 202 Grantor Retained Unitrust 204 Qualified Personal Residence Trust 204 Taking Advantage of Generation-Skipping Transfers 208 Sales to Family Members 211 Loans to Family Members 214 Sales to Intentionally Defective Grantor Trusts 214 The Legacy Trust 215 12. Strategic Planning with Charities 225 Outright Gifts to Charities 226 Testamentary Gifts to Charities 229 Gifts Using Charitable Trusts 229 Using Your Charitable Trust for Retirement Planning 232 The Private Foundation 236 13. Family Limited Partnerships 239 General Structure of the Family Limited Partnership 240 Family Limited Partnership Rules 245 14. Succession Planning for the Family Business or Farm 253 Special Estate Tax Benefits for Farmers and Closely Held Business Owners (Ultra-Wealthy) 255 Valuing Your Business or Farm 257 Succession or Sale? 257 Succession Planning: Keeping the Family Business in the Family 258 Maximizing Your Business's Value through a Sale 259 Structuring Your Buy-Sell Agreement 261 Types of Buy-Sell Agreements 261 Funding the Buy-Sell Agreement 262 One Final Strategy-The Employee Stock Ownership Plan 264 15. Asset Protection Strategies 267 The Concept of Fraudulent Transfers 267 Asset Protection for Married Couples 269 A Word about Jointly Held Property 271 Retirement Plans 272 Life Insurance 273 Using Trusts to Protect Assets 274 Using Limited Liability Entities to Protect Assets 276 Use of Multiple Limited Liability Entities 278Foreign Asset Protection Trusts (FAPT) 279 Domestic Asset Protection Trusts (DAPT) 282 16. Personal Business Planning Issues 285 Choosing the Right Entity for Your Business 285 Closing Thoughts 297 Importance of a Business Plan 299 17. The Final Chapter...Or Is It? 301 Financial planning in your 20s 302 Financial planning in your 30s 303 Financial planning in your 40s 304 Financial planning in your 50s 304 Financial planning in your 60s 305 Financial planning in your 70s and Beyond 306 Epilogue-Dealing with Parents and Their Money 309 Appendix A-Professional Advisers 311 Appendix B-Estate Planning Terms 315 Appendix C-IRS Life Expectancy Table 321 About the Author 325 Index 327

Your Income Tax Professional 2027

New York Times bestselling author of Rich Bitch and renowned money expert Nicole Lapin makes investing accessible and fun so women can make bank and become Miss Independent.You've worked hard for your money and now it's time for your money to work for you. You will never earn or budget your way into real wealth. Growing your money significantly doesn't require starting with a lot of money. It requires a little bit of knowledge about taking smart risks and as much time as possible to take advantage of the glorious power of compound interest, which Einstein refers to as the eighth wonder of the world.From automating your savings to easy, no-stress investing strategies, Nicole will teach you how to take your financial knowledge and portfolio to the next level and start you on your journey to your ultimate destination: true financial independence.In Miss Independent, you will learn: <ul><li>The freedom that wealth affords you, whether it's the ability to leave a crappy job or significant other, go on the vacation of your dreams or otherwise live life on your own terms. </li><li>The best method for establishing your "number"--the amount of wealth you want to accumulate before you retire--and getting it.</li><li>The meaning of the most common investing terms, like stocks and bonds, (and some more exotic ones like REITs or cryptocurrency) and how to make them work to your advantage.</li><li>The ins and outs of big financial decisions and concepts, like taking out a mortgage, owning investment properties, and buying life insurance.</li></ul>Miss Independent takes the fear out of money management and investing once and for all. Using her own vulnerable stories and her signature conversational style, let Nicole show you all the different ways and paths that you can take to become financially free at last.

New York Times&nbsp;bestselling author of&nbsp;Rich Bitch&nbsp;and renowned money expert Nicole Lapin makes investing accessible and fun so women can make bank and become&nbsp;Miss Independent.You’ve worked hard for your money and now it’s time for your money to work for&nbsp;you. You will never earn or budget your way into real wealth. Growing your money significantly doesn’t require starting with a lot of money. It requires a little bit of knowledge about taking smart risks and as much time as possible to take advantage of the glorious power of compound interest, which Einstein refers to as the eighth wonder of the world.From automating your savings to easy, no-stress investing strategies, Nicole will teach you how to take your financial knowledge and portfolio to the next level and start you on your journey to your ultimate destination: true financial independence.In&nbsp;Miss Independent, you will learn:<ul><li>The freedom that wealth affords you, whether it’s the ability to leave a crappy job or significant other, go on the vacation of your dreams or otherwise live life on your own terms.&nbsp;</li><li>The best method for establishing your “number”—the amount of wealth you want to accumulate before you retire—and getting it.</li><li>The meaning of the most common investing terms, like stocks and bonds, (and some more exotic ones like REITs or cryptocurrency) and how to make them work to your advantage.</li><li>The ins and outs of big financial decisions and concepts, like taking out a mortgage, owning investment properties, and buying life insurance.</li></ul>Miss Independent&nbsp;takes the fear out of money management and investing once and for all. Using her own vulnerable stories and her signature conversational style, let Nicole show you all the different ways and paths that you can take to become financially free at last.

A Simple 12-Step Plan to Start Investing and Grow Your Own Wealth

Miss Independent

Where to Retire: America's Best and Most Affordable Places

Harriman House Essentials

How To Live An Extraordinary Life

Take control of your money with hands-on budgeting exercises Getting your finances on track feels a whole lot easier when you've got a place to actually do the work. Budgeting Workbook For Dummies gives you step-by-step exercises, practical trackers, and personalized tools to figure out the right budget for your unique situation. Instead of just reading about budgeting concepts, you'll apply them directly to your real financial life and see tangible results. Roll up your sleeves and dig into bill trackers, debt payoff plans, and savings strategies you can customize to fit your goals. You'll find actionable tips for managing everyday expenses, plus dedicated space to track your progress over time. Written by financial educator Athena Valentine Lent, this workbook turns budgeting know-how into budgeting done, one exercise at a time. Inside this workbook: <ul> <li>Discover which budgeting method works best for your income, your lifestyle, and your personal financial goals</li> <li>Build a personalized spending plan using interactive exercises that map directly to your real monthly expenses</li> <li>Track your bills, debts, and savings progress with ready-to-use tools designed for everyday accountability</li> <li>Learn practical strategies for breaking the paycheck-to-paycheck cycle and creating lasting financial habits</li> <li>Find actionable resources and tips that keep you motivated and on track long after you start</li> </ul> Whether you're living paycheck to paycheck, tackling debt, or just ready to be more intentional with your money, this Dummies guide gives you the structured practice and accountability tools to make budgeting stick.

Budgeting Workbook For Dummies

Are you paying more taxes than you have to? The IRS is not going to tell you about a deduction you failed to take, and your accountant is not likely to take the time to ask you about every deduction you’re entitled to. It’s up to you. The savings can be tremendous.

Professionals, Contractors, Consultants, Stores & Shops, Gig Workers, Internet Businesses

475 Tax Deductions for All Small Businesses, Home Businesses, and Self-Employed Individuals

Hart Studies in Private Law

This innovative study provides a comprehensive exposition of the unique function, requirements, ambit, and justification of resulting trusts in Anglo-Australian law. It addresses how major resulting trust developments in other common law and civil law jurisdictions around the world can be understood in light of the analysis. The analysis goes further to explore the impacts on the private international law dimension of resulting trusts. The book will make compelling reading for private lawyers in the common law world, offering something truly new to the literature in the field.

Rationalising Resulting Trusts

A personal and systemic roadmap to overcoming financial trauma and building wealth In What Color is Your Money?: Healing Financial Trauma, Building Wealth, and Realizing the American Dream, Yemi Rose, founder of OfColor, intertwines his personal story with a critique of systemic financial oppression. Rose draws on his experience helping workers of color with their financial health to offer a roadmap toward economic liberation and justice. Rose explores the psychological toll of structural inequality on personal financial behavior, addressing how race-specific financial trauma shapes money decisions. The book connects historical policy failures with present-day wealth disparities and provides actionable strategies for readers seeking to heal their relationship with money while confronting the systems that perpetuate inequity across communities of color. Readers will also find: <ul> <li>An exploration of how systemic racism shaped financial institutions and created persistent barriers to wealth accumulation for communities of color</li> <li>Strategies for identifying and healing race-specific financial trauma that influences everyday money decisions and long-term wealth-building behaviors</li> <li>Insights drawn from Rose's development of Prudential's Financial Wellness Census research project and related initiatives for underserved consumers</li> <li>Practical guidance connecting personal financial behavior with structural inequality to help readers build wealth despite systemic obstacles</li> <li>A framework for pursuing economic justice that addresses both individual financial wellness and broader community wealth-building strategies</li> </ul> Written for workers of color, financial wellness professionals, HR leaders, and anyone seeking to understand how race shapes wealth outcomes, What Color is Your Money? provides a framework that connects personal financial healing with systemic change toward closing the racial wealth gap.

Healing Financial Trauma, Building Wealth, and Realizing the American Dream

What Color is Your Money?

Where to Retire offers the best advice not only on where to relocate in the retirement years, but why people should pick up and move just as life is settling down and provides well-researched and completely revised and updated information on how to find the ideal home base for the retirement years. To help the decision-making process, the book offers a list of items to consider when selecting the ideal community: safety; climate; housing availability; cultural and recreation opportunities in the area; social compatibility; affordability; medical care; distance from relatives and friends; transportation; and jobs and/or volunteer opportunities. It gives readers clear snapshots of life in hundreds of the most affordable, comfortable, and stimulating places to retire in the United States, including locations in Florida, California, the Pacific Northwest, the Gulf Coast, the Ozarks, the Appalachians, the Southwest, and the Rockies. It’s a must-have guide that helps readers decide where to retire happily.

America's Best and Most Affordable Places

Where to Retire

Sharing economy promised a way of using property for the mutual benefit of owners and consumers, but in the last decade it has only worked to profit large commercial platforms. This book shows how institutions of risk management are part of this problem and offers a solution: collaborative risk structures. The book uncovers risk as the missing element in accounts of property theory and sharing economy. Drawing on diverse insights from economic theory and legal studies, it explains how property and private law form a risk management infrastructure which reinforces private property, and examines the paralysing effects this has on sharing, by constraining it to extractive market relations and stifling its collaborative potential. The book argues that overcoming these constraints is key to realising collaborative property and curbing the drawbacks of private ownership. It proposes institutional design principles and offers heuristic solutions such as radical uses of private law tools and insurance mechanisms to build a collaborative risk system capable of supporting more equitable and diversified forms of sharing.

Risk in the Sharing Economy

Most of us have some investments in the form of pensions and other savings, but many are wary of investing directly in stocks and shares and fewer still understand the potential of the latest financial developments such as online trading platforms and AI. In Get Rich Slow international investor and prizewinning financial journalist Stephen Vines argues that if you inform yourself about the market and invest wisely, it's perfectly feasible for someone on an ordinary income to end up comfortably off. Aimed at ordinary investors who want to build wealth safely and steadily, this one-stop guide explains the jargon of investing from equities to derivatives and what to avoid in the form of excessive fees and the dangers of crypto. Showing you how to create a balanced portfolio of shares, bonds and other investments that can provide long-term wealth and weather the storms of financial turbulence, it creates a lifelong investment strategy that you can take into retirement and that can change as life changes.

The No-BS Guide to Building Long-Term Wealth

Get Rich Slow

The definitive guide to serving as an executor, trustee, or estate representative If you need to wrap up the affairs of a loved one who has died, you might feel overwhelmed--especially when you're grieving. But you can do it, and this book will show you how. The Executor's Guide provides a clear road map through an unfamiliar land of legal procedures and terminology. You'll learn what to do right away and what can wait. In plain language, this book explains: <ul> <li>The Critical First Steps: The legal and practical steps to take in the first days and weeks after a death.</li> <li>Managing Paperwork: How to deal with the mounds of paperwork from life insurance, Social Security, veterans' benefits, final paychecks, transferring accounts, and death announcements.</li> <li>Interpreting Wills and Understanding Intestacy: Reading, understanding, and following the directions in a will -and figuring out what to do if your loved one passed away without a will.</li> <li>Avoiding Probate: How to determine if the estate qualifies for simplified "small estate" procedures that can save your family thousands of dollars and months of delays.</li> <li>Filing Final Taxes: Handle the estate's final income and estate taxes.</li> <li>Managing Assets &amp; Paying Bills: From opening an estate's bank account to dealing with creditors and paying bills.</li> <li>Handling Trusts: Step-by-step guidance on administering a stand-alone living trust and trusts created by a will.</li> <li>Working with Professionals: Know when you need help from a lawyer, appraiser, or financial advisor. Understand how to work with these professionals and keep costs down.</li> </ul> The fully updated 11th edition features revised state-specific charts that detail each state's probate thresholds, tax rules, and legal requirements.* Includes downloadable worksheets. Get access to customizable digital checklists, asset inventory sheets, and executor log templates to keep your records organized from day one. * This book does not cover Louisiana law.

Settling a Loved One's Estate or Trust

The Executor's Guide

J.K. Lasser's New Rules for Estate, Retirement, and Tax Planning

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