Tables Online:
1998-2007 Federal
Income Tax Rates for Individuals
Federal Income Tax
Rates for Corporations
1998-2007 Federal
Income Tax Rates, Estates and Trusts
1998-2007 Social Security
FICA Tax Rates
1998-2007 Social Security
Self-Employment Tax Rates
Federal Estate Tax
Rates (2006)
Federal Estate Tax
Rates (2007)
Federal Gift Tax Rates
(2006)
Federal Gift Tax Rates
(2007)
State Death Tax Credit
P.S. 58 Rates
Table 2001 Rates
Table 38 (Survivorship
Life) Rates
Table I Rates
Qualified Plan Contribution/Benefit
Limits (2004 - 2007)
1998-2007 Qualified
Plan Contribution/Benefit Limitations
Uniform Lifetime Table
Annuity 2000 Mortality
Table (Male)
Annuity 2000 Mortality
Table (Female)
2001 CSO Mortality
Table (Male)
2001 CSO Mortality
Table (Female)
Deaths per Thousand
per Year (Male)
Deaths per Thousand
per Year (Female)
Odds of Dying Before
Age 65 (Male)
Odds of Dying Before
Age 65 (Female)
Odds of Living to
Retirement at Age 65 (M)
Odds of Living to
Retirement at Age 65 (F)
History of Inflation
(1962-2006)
Growth of $1 (5% -
8%)
Growth of $1 (9% -
12%)
Growth of $1 per Year
(5% - 8%)
Growth of $1 per Year
(9% - 12%)
Annual Tax Equivalent
Yields
Present Value of $1
(5% - 8%)
Present Value of $1
(9% - 12%)
Present Value of $1
per Year (5% - 8%)
Present Value of $1
per Year (9% - 12%)
IRS Unisex Table V
IRS Unisex Table VI
(First Age 40-80; Second Age 40-49)
IRS Unisex Table VI
(First Age 40-80; Second Age 50-59)
IRS Unisex Table VI
(First Age 40-80; Second Age 60-69)
IRS Unisex Table VI
(First Age 40-80; Second Age 70-80)
Personal Planning -- Financial
Security Needs:
How Much Will You Earn in
a Lifetime?
Capital Needed to Replace
Earning Power
Personal Financial Security
Needs
Financial Life Stages
Objective: To Protect
Your Family’s Future
Objective: To Prepare
for Your Retirement
Objective: To Provide
for Your Child’s Education
Objective: To Prepare
for Disability
Objective: To Plan
Your Estate
Managing Your Finances
Odds of Dying (Males)
Odds of Dying (Females)
Odds of Dying Before Age
65 (Males)
Odds of Dying Before Age
65 (Females)
2001 CSO Mortality Table
(Male)
2001 CSO Mortality Table
(Female)
Death versus Disability
History of Inflation (1962
- 2006)
Financial Decisions
Pay Yourself First
Budgeting
Financial Literacy
Financial Goals
Emergency Fund
Debt/Needs & Wants
Employee Benefits
Diversification
Insurance Coverages
Family Disaster Plan
Disaster Supply Kit
Disaster Preparedness: Life,
Health & Income
Disaster Preparedness: Property
Disaster Preparedness: Records
Disaster Preparedness: Loved
Ones
Personal Planning --
Life Insurance:
How Much Life Insurance
Do I Need?
Types of Life Insurance
Types of Term Insurance
Types of Cash Value Insurance
Introduction to Whole Life
Insurance
Uses of Policy Dividends
Introduction to Universal
Life Insurance
Introduction to Equity Indexed
Universal Life Insurance
Introduction to Variable
Life Insurance
Introduction to Variable
Universal Life
Additional Life Insurance
Benefits
Cash Value Life Insurance
Advantages
Life Insurance Taxation
Why People Buy Life Insurance
Do You Still Have Enough
Life Insurance?
Accelerated Death Benefits
Section 1035 Tax-Free Exchanges
Protecting Your Family Members
Survivor Needs Action Checklist
Family Coverage Action Checklist
Personal Planning --
Accident/Illness:
Death versus Disability
If Disability Strikes
Sources of Funds During
Disability
Social Security Disability
Benefits
Social Security and Disability
Preparing for a Disability
Evaluating Disability Income
Insurance
Disability Income Action
Checklist
Disability Income Taxation
Do You Still Have Enough
Disability Income Insurance?
Health Savings Accounts
Health Savings Account in
Action
Health Savings Account Advantages
Health Savings Account Eligibility
(2007)
Health Savings Account Eligibility
(2008)
Health Savings Account Contributions
(2007)
Additional HSA Funding Sources (2007)
Health Savings Account Contributions
(2008)
Additional HSA Funding Sources (2008)
Health Savings Account Distributions
Health Savings Account Action
Checklist
Critical Illness Insurance…Did
You Know?
If a Critical Illness Strikes
Sources of Funds During
a Critical Illness
Critical Illness Insurance
Solution
What Critical Illness Insurance
Is Not
Critical Illness Insurance
in Action
Evaluating Critical Illness
Insurance
Personal Planning --
Education Planning:
Approximate Undergraduate
Costs
Impact of Inflation on College
Costs
Education Savings Needs
Education Funding Methods
Educational Funding Options
Separate Education Account
Ownership
Education Funding Action
Checklist
Education Tax Incentives
(Overview)
Education Tax Incentives
in 2006
Education Tax Incentives
in 2007
Education Tax Credits (2006)
Education Tax Credits (2007)
Education Savings Account
Basics
Qualified State Tuition
Program Solution
Qualified State Tuition
Program Basics
Personal Planning --
Income Taxation:
An Overview of Federal Income
Taxation
2006 Federal Income Tax
Rates for Individuals
2007 Federal Income Tax
Rates for Individuals
Looking Ahead…Federal Income
Tax Reductions
Looking Ahead…Marriage Penalty
Relief
Looking Ahead…Child-Related
Tax Credits
Types of Income
Adjustments to Income (2006)
Adjustments to Income (2007)
2006 Deductions and Personal
Exemptions
2007 Deductions and Personal
Exemptions
Steps in the Federal Income
Tax Calculation
Progressive Taxation and
2006 Marginal Tax Rates
Progressive Taxation and
2007 Marginal Tax Rates
Taxation of Capital Gains
and Losses
Alternative Minimum Tax
(AMT)
Steps in the Alternative
Minimum Tax Calculation
Looking Ahead…Alternative
Minimum Tax Relief
Required Minimum Distributions
Calculating Required Minimum
Distributions
Homeowners’ Tax Checklist
Selling a Residence
2007 Tax Filing Calendar
Tax Legislation - Capital
Gains and Dividend Taxation
Tax Legislation - Individual
Income Tax Reductions
Tax Legislation - Child
Tax Credit
Tax Legislation - Marriage
Penalty Relief
Tax Legislation - Alternative
Minimum Tax Relief
Personal Planning --
Social Security:
2006 Social Security FICA
Tax Rates
2007 Social Security FICA
Tax Rates
2006 Social Security Self-Employment
Tax Rates
2007 Social Security Self-Employment
Tax Rates
Social Security Disability
Benefits
Social Security Death and
Survivor Benefits
Important Facts About Social
Security Survivor Benefits
Social Security Retirement
Benefits
Important Facts About Social
Security Retirement Benefits
Increasing Social Security
Retirement Age
Social Security Benefits:
Who and When?
Taxation of Social Security
Benefits
Earned Income and Social
Security Retirement Benefits
(2007)
Earned Income and Social
Security Retirement Benefits
(2006)
Medicare Overview
Retirement Planning --
Retirement Needs:
Sources of Retirement Income
Importance of Planning for
Retirement
Financial Independence at
Retirement
Capital Required at Retirement
The Price of Delaying Retirement
Savings
Tax-Favored Retirement Savings
Inflation and Retirement
Planning
Retirement Planning Obstacles
Personal Retirement Savings
Options
Retirement Planning Action
Checklist
Odds of Living to Retirement
at Age 65 (M)
Odds of Living to Retirement
at Age 65 (F)
Life Expectancy After Retirement
Risk of Outliving Retirement
Income
Retirement Planning --
Life Insurance and Retirement:
The Pension Benefit Decision
The Joint and Survivor Annuity
Payout Requirement
Hypothetical Pension Benefit
Results
The Retirement Income Protection
Solution
Joint and Survivor Annuity
or Retirement Income Protection?
Retirement Income Protection
Action Checklist
Cash Value Life Insurance...Solution
for a Lifetime
Role of Life Insurance in
Retirement Planning
Advantages of Cash Value
Life Insurance
Life Insurance and Retirement
Planning (Tax Issues)
|
Retirement Planning --
Annuities:
General:
Retirement Planning Obstacles
A Tax-Deferred Annuity Solution
What Is an Annuity?
Annuity Objectives
When Do Annuity Payments
Begin?
How Are Annuity Premiums
Paid?
How Are Annuity Premiums
Invested?
A Closer Look at Fixed Interest
Annuities
A Closer Look at Variable
Annuities
A Closer Look at Indexed
Annuities
Annuity Suitability
Annuity Comparisons
Non-Qualified Annuity Taxation
Annuity Advantages and Disadvantages
Annuity Checklist
Deferred Annuities
(all types):
Types of Deferred Annuities
Deferred Annuity Comparisons
Deferred Annuity in Action
Deferred Annuity Growth
Annuity Income Phase
Deferred Annuity Income
Options
Deferred Annuity Suitability
Deferred Fixed Annuities
(fixed interest and indexed):
Types of Deferred Fixed
Annuities
Deferred Fixed Annuity Suitability
Deferred Fixed Annuity Comparisons
Deferred Fixed Annuity Advantages
and Disadvantages
Deferred Fixed Annuity Checklist
A Closer Look at Fixed Interest
Annuities
Indexed Annuities:
A Closer Look at Indexed
Annuities
Why Choose an Indexed Annuity?
Indexed Annuity Contract
Features
Indexing Methods
Indexed Annuity Advantages
and Disadvantages
Indexed Annuity Checklist
Variable Annuities:
A Closer Look at Variable
Annuities
Why Choose a Variable Annuity?
Variable Annuity Investment
Options
Variable Annuity Asset Allocation
Variable Annuity Features
and Investment Risk
Variable Annuity Living
Benefit Riders
Variable Annuity Income
Phase
Variable Annuity Advantages
and Disadvantages
Variable Annuity Checklist
Income Annuities:
Life Expectancy After Retirement
Risk of Outliving Retirement
Income
Income Annuity Solution
Types of Income Annuities
Income Annuity Payout Options
Income Annuity Taxation
Income Annuity Checklist
Split Annuities:
The Certificate of Deposit
Alternative
The Split Annuity Alternative
Hypothetical Split Annuity
Example
CD Alternative vs. Split
Annuity
Split Annuity Checklist
Retirement Planning --
Qualified Plans:
IRAs:
Tax-Favored Retirement Savings
A Regular IRA Solution in
2006
A Regular IRA Solution in
2007
Regular IRA Basics in 2006
Regular IRA Basics in 2007
Regular IRA Taxation in
2006
Regular IRA Taxation in
2007
Looking Ahead…Regular IRAs
A Roth IRA Solution in 2006
A Roth IRA Solution in 2007
Roth IRA Basics in 2006
Roth IRA Basics in 2007
Roth IRA Taxation in 2006
Roth IRA Taxation in 2007
Looking Ahead…Roth IRAs
Regular IRA vs. Roth IRA...A
2006 Comparison
Regular IRA vs. Roth IRA...A
2007 Comparison
Which Is Better?
Naming an IRA
Beneficiary
What Happens at an IRA Owner's Death?
Rollovers:
IRA Rollovers
Rollovers in 2007
IRA-to-IRA Rollovers
Traditional IRA to Roth
IRA Rollovers
When You Change Jobs…
Potential Cost of a Lump-Sum
Distribution
A Rollover Solution
Rollover Methods
Rollover Taxation
"Stretch" IRAs:
The "Stretch" IRA
Impact of Lifetime Requirement
Minimum Distributions
At the IRA Owner's Death
"Stretch" IRA: Spouse Beneficiary
"Stretch" IRA: Non-Spouse
Beneficiary
"Stretch" IRA in Action:
Spouse Beneficiary
"Stretch" IRA in Action:
Non-Spouse Beneficiary
"Stretch" IRA: Advantages
and Disadvantages
TDAs:
A TDA Solution
TDA Growth
TDA Basics in 2006
TDA Basics in 2007
TDA Taxation
Looking Ahead…TDAs
Qualified Retirement
Plans:
What Is a Qualified Retirement
Plan?
Qualified Retirement Plan
Tax Advantages
The Power of Qualified Retirement
Plans
Defined Benefit Plans
Defined Contribution Plans
Profit Sharing Plans
401(k) Plans
Roth 401(k) Option
SEP Plans
SIMPLE Plans
Qualified Retirement Plan
Provisions
Qualified Retirement Plan
Comparison
Retirement Tax Credit
Income Annuity Taxation
Qualified Plan Contributions
and Benefits…Looking Ahead
Required Minimum Distributions:
Required Minimum Distributions
Calculating Required Minimum
Distributions
Impact of Lifetime Required
Minimum Distributions
Retirement Planning -
Health Care in Retirement:
Health Care in Retirement…Did
You Know?
Health Care Needs in Retirement
Types of Long-Term Care
Services
Nursing Homes
Assisted Living Facilities
Continuing Care Retirement
Communities
Home Health Care Services
Advance Directives
Paying for Health Care in
Retirement
Retiree Health Insurance
Plans
Medicare and "Medigap" Insurance
Medicaid
Personal Savings
Home Equity
Going Back to Work
Long-Term Care Insurance
Long-Term Care...Did You
Know?
Need for Long-Term Care
Insurance
The Long-Term Care Insurance
Solution
Evaluating Long-Term Care
Insurance
Retirement Planning -
Reverse Mortgages:
Reverse Mortgages
Reverse Mortgage Considerations
Types of Reverse Mortgages
HECM Advantages and Disadvantages
HECM Loan Amounts and Payment
Options
HECM Loan Repayment and
Costs
The Reverse Mortgage Decision
Reverse Mortgage Caution
Business Planning -- Business
Continuation Needs:
Business Continuation Planning
Advantages of Business Valuation
Fixing the Value for Estate
Tax Purposes
IRS Guidelines for Business
Valuation
Insured Section 303 Stock
Redemption Plan
Requirements for a Section
303 Stock Redemption Plan
Three Ways to Fund a Stock
Redemption Plan
Family Attribution Rules
Potential Results of a Forced
Liquidation
Business Liquidation Insurance
Considerations at Death
Business Liquidation Insurance
Considerations at Disability
Private Annuity Sale
Installment Sale
Comparison of the Private
Annuity and Installment Sale
Business Planning --
Buy-Sell Planning:
Insured Buy-Sell Plan for
Sole Proprietorships
Assisting a Key Employee
to Fund an Insured Buy-Sell Plan
Insured Cross Purchase Buy-Sell
Plan for Partnerships
Insured Entity Purchase
Buy-Sell Plan for Partnerships
Insured Buy-Sell Plans Comparison
for Partnerships
Insured Cross Purchase Buy-Sell
Plan for Corporations
Insured Stock Redemption
Buy-Sell Plan for Corporations
Insured Buy-Sell Plans Comparison
for Corporations
Four Ways to Fund a Buy-Sell
Plan
Insured “Wait-and-See” Buy-Sell
Plan
Disability Buy-Sell Plan
for Sole Proprietorships
Cross Purchase Disability
Buy-Sell Plan for Partnerships
Entity Purchase Disability
Buy-Sell Plan for Partnerships
Cross Purchase Disability
Buy-Sell Plan for Corporations
Stock Redemption Disability
Buy-Sell Plan for Corps.
Four Ways to Fund a Disability
Buy-Sell
Business Planning --
Business Protection Planning:
Business Protection Planning
Key Employee Indemnification
Insurance
Key Employee Valuation
Business Loan Insurance
Plan in Action
Business Overhead Expense
Protection
Business Planning --
Executive Benefit Planning:
Executive Benefit Planning
Executive Bonus Plan in
Action
Insured Death Benefit Only
Plan in Action
Split Dollar Insurance Plan
in Action
Split Dollar Insurance Plan
Variations
Split Dollar Insurance Plan
Ownership
Split Dollar Reportable
Economic Benefit Worksheet
Uses of a Split Dollar Insurance
Plan
The Split Dollar Insurance
Plan Rollout
Group Carve-Out Plan in
Action
Group Carve-Out Plan Design
Options
Insured Disability Salary
Continuation Plan
Insured Disability Salary
Continuation Plan Variations
Deferred Compensation Plan
in Action
Selective Executive Retirement
Plan in Action
“Rabbi Trusts” and Deferred
Compensation
“Secular Trusts” and Deferred
Compensation
Business Continuity and
Selective Executive Benefits
The Reverse Discrimination
of Qualified Retirement Plans
Business Planning --
Miscellaneous One Pagers:
Comparison of Business Organizations
The Sole Proprietorship
The Partnership
The C-Corporation
The S-Corporation
The Limited Liability Company
(LLC)
Subchapter S Requirements
The Professional Corporation
Organizing a Corporation
The Corporate Structure
Corporate Federal Income
Taxation
The Corporate Accumulated
Earnings Tax
The Corporate Alternative
Minimum Tax
Enhancing Dollars Through
Tax Bracket Planning
The Family Partnership
Odds of Dying
Odds of Becoming Disabled
|
Employee Benefits - For
Use with Employers:
Employee Benefit Overview:
Employee Benefits: Ask Yourself
Employee Benefit Planning
Employee Benefit Pyramid
Employee Benefit Taxation
Group Life and Health Benefits
Qualified Retirement Plans
Disability Income and Long-Term
Care Insurance
Vision/Dental Benefits and
Cafeteria Plans
Voluntary Benefits and Executive
Benefits
Employee Benefit Action
Checklist
Employee Census
Qualified Retirement
Plans:
What Is a Qualified Retirement
Plan?
Qualified Retirement Plan
Tax Advantages
The Power of Qualified Retirement
Plans
Defined Benefit Plans
Defined Contribution Plans
Profit Sharing Plans
401(k) Plans
Roth 401(k) Option
SEP Plans
SIMPLE Plans
Qualified Retirement Plan
Provisions
Qualified Retirement Plan
Comparison
Owner-Only 401(k)
Plans:
Owner-Only 401(k) Plan
Owner-Only 401(k) Plan Highlights
Contribution Comparison:
Incorporated
Contribution Comparison:
Unincorporated
Owner-Only 401(k) Plan Taxation
Owner-Only 401(k) Plan:
Advantages and Disadvantages
Owner-Only 401(k) Plan in
Action
Roth 401(k) Option
Health Savings Accounts:
A Health Savings Account
Solution
Health Savings Accounts
Health Savings Account in
Action
Health Savings Account Advantages
Health Savings Account Eligibility
(2007)
Health Savings Account Eligibility
(2008)
Health Savings Account Contributions
(2007)
Additional HSA Funding Sources (2007)
Health Savings Account Contributions
(2008)
Additional HSA Funding Sources (2008)
Health Savings Account Distributions
Health Savings Account Taxation
Health Savings Account Action
Checklist
Employee Benefits - For
Use with Employees:
Health Savings Accounts
Health Savings Account in
Action
Health Savings Account Advantages
Health Savings Account Eligibility
(2007)
Health Savings Account Eligibility
(2008)
Health Savings Account Contributions
(2007)
Additional HSA Funding Sources (2007)
Health Savings Account Contributions
(2008)
Additional HSA Funding Sources (2008)
Health Savings Account Distributions
Health Savings Account Action
Checklist
Estate Planning -- General
Estate Planning:
Looking Ahead…Estate Planning
and the 2001 Tax Act
Objectives of Estate Planning
The High Cost of Dying
Estate Shrinkage in Action
Estate Shrinkage Profiles
Estate Growth Considerations
-- Married
Estate Growth Considerations
-- Single
Do I Need a Will?
Dying Without a Will
Advantages of a Will
Types of Wills
Per Capita or Per Stirpes?
Role of the Executor
The Estate Probate Process
Avoiding Probate
The Estate Analysis Process
Costs to Settle an Estate
An Estate Planning Quiz
The Estate Planning Team
The Choice Is Yours
How Property Is Owned
Joint Tenancy: Advantages
and Disadvantages
Valuing Estate Assets
Living Will
Durable Power of Attorney
Estate Planning -- Estate
and Gift Taxation:
Unified Federal Estate and
Gift Taxation
2006 Federal Estate Tax
Table
2007 Federal Estate Tax
Table
Looking Ahead…Federal Estate
Tax Tables
Calculating the Federal
Estate Tax -- Unmarried Person
Calculating the Federal
Estate Tax -- Married Couple
Estate Tax Flow Chart
Paying the Estate Tax Bill
The Marital Deduction
Misconceptions about the
Unlimited Marital Deduction
Looking Ahead…Wills and
Trusts
Special Use Valuation
Looking Ahead…Qualified
Family-Owned Business Deduction
Looking Ahead...Section
6166 Estate Tax Deferral
Looking Ahead...Step-Up
in Basis at Death
State Death Taxes
State Death Tax Credit
Estate Tax Bill: 4% Growth
Estate Tax Bill: 6% Growth
Estate Tax Bill: 8% Growth
Estate Tax Bill: 10% Growth
2006 Federal Gift Tax Table
2007 Federal Gift Tax Table
Looking Ahead...Federal
Gift Tax Tables
Calculating the Federal
Gift Tax
Tax Advantages of Lifetime
Gifts
Generation-Skipping Transfer
Tax
Looking Ahead...Generation-Skipping
Transfer Tax
Estate Planning -- Wills
and Trusts:
General:
The Estate Probate Process
Avoiding Probate
Rose of the Executor
Wills:
Do I Need a Will?
Advantages of a Will
Comparison of Wills
Per Capita or Per Stirpes?
Looking Ahead…Wills and
Trusts
Special Needs Planning:
Wills and Guardian
Advance Directives:
Advance Directives
Living Will
Durable Power of Attorney
Marital Deduction
Planning:
What Is the Marital Deduction?
Marital Deduction and Federal
Estate Tax
Marital Deduction Planning
Marital Deduction Plan in
Action
Credit Trust
Marital Trust
Qualified Domestic Trust
Trusts:
Trusts
Irrevocable Life Insurance
Trust: Ask Yourself
Irrevocable Life Insurance
Trusts
Funding an Irrevocable Life
Insurance Trust
Irrevocable Life Insurance
Trust in Action
Irrevocable Life Insurance
Trust Taxation
Irrevocable Life Insurance
Trust Uses
Irrevocable Life Insurance
Trust Action Checklist
Split-Interest Gifts
Charitable Trusts
Charitable Remainder Trust
Charitable Remainder Trust
in Action
CRAT vs. CRUT
Charitable Lead Trust
Charitable Trust Comparison
Wealth Replacement Trust
Wealth Replacement Trust
in Action
Charitable Trust Action
Checklist
Special Needs Planning:
Special Needs Trust
Estate Planning -- Special
Needs Planning:
Special Needs Planning:
First Steps
Special Needs Planning:
Future Needs
Special Needs Planning:
Legal Planning
Special Needs Planning:
Wills and Guardians
Special Needs Planning:
Letter of Intent
Special Needs Planning:
Special Needs Trust
Special Needs Planning:
Medical Planning
Special Needs Planning:
Financial Planning
Special Needs Planning:
Education Planning
Special Needs Planning:
Help and Advice
Charitable Planning -
Charitable Giving Concepts:
The Charitable Gift
Charitable Gifts: Why?
Charitable Gifts: Income
Tax Implications
Charitable Gifts: Estate
and Gift Tax Implications
Substantiating Charitable
Gifts
Charitable Gifts: What?
Goals and Charitable Giving
Outright Gifts
Life Insurance Gifts
Testamentary Gifts
Retained Life Estate
Retirement Plan Assets
Split-Interest Charitable
Gifts
Charitable Gift Annuity
or Pooled Income Fund
Donor Advised Funds
Family (Private) Foundation
Wealth Replacement Trust
Charitable Planning -
Charitable Trusts:
Charitable Gifts: Why?
Charitable Gifts: How?
Charitable Gifts: Tax Benefits
Split-Interest Gifts
Charitable Trusts
Charitable Remainder Trust
Charitable Remainder Trust
in Action
CRAT vs. CRUT
Pooled Income Fund
Charitable Lead |
