Ebook: Top 40 Tax Planning Opportunities For 2022

Do you often wonder whether your practice is as cutting edge as it should be? Are your clients constantly asking you for creative planning ideas? If so, then be sure to get your own copy of this important new book by Bob Keebler that planning professionals across the country are talking about.

Steve Leimberg says:

"This technical e-book by a master of tax law planning is – in my mind – a checklist of all of today’s great concepts for attracting and retaining clients. A quick look at the Table of Contents will give any member of the estate or financial planning team a field guide for helping clients keep more of what they’ve worked so hard to build. These are exactly the things we should be talking to our clients about from now until December 31st!”

This is not a manual designed to help only wealthy clients, but rather will provide advice for the mass-affluent and the truly wealthy.

Properly applied, these quantitative strategies will provide tremendous value and demonstrate expertise."

Overview of the Chapters

Chapter 1: Bracket Management Strategies 5

• #1: Bracket Management 6
• #2: Capital Gain Harvesting 14
• #3: Harvesting Capital Losses 20
• #4: Trusts as S Corporation Shareholders: ESBT vs. QSST 23

Chapter 2: Income Smoothing Strategies 26

• #5: Substantial Sale Charitable Remainder Trust (CRT) 27
• #6: Retirement Charitable Remainder Trust 31
• #7: Roth IRA Conversions 36
• #8: Oil and Gas Investments 41
• #9: Two-Year Installment Sale Strategy 44
• #10: Nonqualified Tax Deferred Annuities 48
• #11: Borrowing from Permanent Life Insurance Policies 53

Chapter 3: Income Shifting Strategies 56

• #12: Income Shifting Charitable Remainder Trust 57
• #13: Family Limited Partnership (FLP) 62
• Chapter 4: Reducing Taxable Income Strategies 67
• #14: Tax-Aware Investing 68
• #15 Incomplete Gift, Non-Grantor (ING) Trusts 74
• #16: Captive Insurance Companies 77

Chapter 5: Specific Net Investment Income Tax Strategies 82

• #17: Inter Vivos Charitable Lead Annuity Trust (CLAT) 83
• #18: Grouping Business Activities to Create Material Participation and Avoid the NIIT 86
• #19: Choice of Filing Status to Avoid the 3.8% NIIT 89

Chapter 6: Wealth Transfer Strategies 92

• #20: Intra-Family Loans 93
• #21: Grantor Retained Annuity Trust (GRAT) 95
• #22: Dynasty Trust 99
• #23: IDGT Sale 102 4
• #24: Domestic Asset Protection Trust (DAPT) 105
• #25: Spousal Limited Access Trusts 109

Chapter 7: IRC Section 199A Planning 113

• #26: IRC § 199A Overview 114
• #27: Managing IRC § 199A Limitation Amounts 118
• #28: Choice of Entity Decision After the TCJA--Converting a Pass-Through Entity to a C
• Corporation 123
• #29: Using Multiple Trusts to Enhance the Benefits of IRC § 199A 127
• #30: Aggregating Trades or Businesses to Increase the § 199A Deduction 132

Chapter 8: Ten More Must Know Strategies 137

• #31: Trust Decanting 138
• #32: S-Election to Save Employment Taxes 145
• #34: Trusts Named as IRA Beneficiaries 153
• #35: Sale to an Intentionally Defective Grantor Trust (IDGT) with a Self-Cancelling Installment Note (SCIN) Hedge 162
• #36: Qualified Small Business Stock 170
• #37: Opportunity Zones 176
• #38: Puerto Rico Tax Incentives 179
• #39: Timing the NQSO Exercise Decision 182
• #40: Cost Segregation 185

Click here to get your copy