Chapter 1: The Current Scene

• A New “Gold Rush”        

• Individual Rate Reductions    

• Marriage Penalty Relief   

• Pension Reform         

• Estate Tax Reform       

• Individual AMT             

• Tax Shelters   

• Tax Changes of Interest         

• Tax Changes that Affect You Today—Rules to Know About in 2000 

• Changes in Estate, Gift, and Generation-Skipping Taxes Can Save You Money

• Year 2001 Tax Changes Are on the Horizon—Plan for Them 

Chapter 2: Year-End Tax Moves:  Just Around the Corner

• Six Steps for Determining Where You Are      

• Minimizing Your 2000 Tax 

• Avoiding Estimated Tax Penalties   

• Timing Your Income  

• Timing Your Deductions  

Chapter 3: Future Strategies: Steps to Consider for
                the Remainder of 2000 and for 2001

• General Tax Strategies 

• Specialized Tax Strategies

  • Tax Strategies for High-Income or High-Net-Worth Individuals 

  • Tax Strategies for Self-Employed Individuals

  • Tax Strategies for Real Estate Investors

  • Tax Strategies for Investors (Non-Dealers)

  • Tax Strategies for Business Owners

• Tax Strategies for Executives

Chapter 4: Personal Financial Planning Year-End Check-Up

• A Financial Planning Checklist  

Chapter 5: Putting a Long-Term Perspective to Work

• Principles for the Long Term  

  • Maximize Income Deferral 

  • Evaluate Investments on an After-Tax Basis 

  • Consider Income Shifting to Maximize Family Wealth

• Long-Term Tax Planning 

Chapter 6: Principle One: Maximize Income Deferral

• Long-Term Savings

• Techniques for Deferring Compensation 

  • Qualified Retirement Plans 

  • Defined Benefit Pension Plans

  • Defined Contribution Pension, Profit-Sharing, and Savings Plans  

  • Keogh/Retirement Plans for Self-Employed Taxpayers

  • Simplified Employee Pensions

  • Nonqualified Retirement Plans

  • Stock Option Plans 

• At Retirement:  IRA Rollovers

• Investments that Defer Income 

Chapter 7: Principle Two: Evaluate Investments on an
              After-Tax Basis

• Capital Transactions 

  • Tax Treatment 

  • Holding Period  

  • Basis 

  • Small Business Capital Gains 

  • Rollover of Gain from the Sale of Qualified Small Business Stock

  • Rollover of Gain from Sale of Publicly Traded Securities 

• Passive Losses 

• Conclusion

Chapter 8: Principle Three: Consider Income Shifting to
               Maximize Family Wealth

• Children’s Income Taxes 

• Subject Matter of Gifts 

• Structuring the Transfer

  • Gifts Under the Uniform Gifts/Transfers to Minors Acts

  • Minor’s Trust 

• Post-Transfer Investment Strategies  

• Below-Market-Interest-Rate Loans

• Family Limited Partnerships  

• Limited Liability Companies  

• Employing a Family Member 

• Generation-Skipping Transfer Tax    

Appendices: Tax Planning Tools

Appendix A - Yearly Tax Planning Calendar

Appendix B - 2000 Individual Income Tax Rates

Appendix C - Computation of Marginal 2000 Regular Tax
                  Brackets for Employees (Married Filing Jointly)

Appendix D - 2000 Qualified Retirement Plan Contribution
                  Limitations and Other Retirement-Related
                  Figures

Appendix E - 2000 Standard Deductions for Miles Driven

Appendix F - Income Tax Effects of Outright Charitable Gifts

Appendix G - Tax Forecasting Worksheet

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