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Tax Planning Guide
Table of Contents

Chapter 1: The Current Scene

• Changes That Affect Your 1997 Taxes
  • Capital Gains Rates Are Down
  • Tax Breaks for Parents
  • Tax Savings from Charitable Giving
  • Incentives for Higher Education
  • Changes to IRA and Pension Rules
  • Tax Breaks on Health Care Costs
• Tax Changes for 1998
  • Near-Term Planning for Savings
  • Tax Breaks for Parents
  • Incentives for Higher Education
  • Existing Ways to Save for Retirement Just Get Better
  • New Kinds of IRAs Will Be Available
  • Changes in Estate, Gift, and Generation-Skipping Taxes Can Save You Money
  • Foreign Taxes and Income
• Tax Changes Coming in 1999

Chapter 2: Year-End Tax Moves

• Six Steps for Determining Where You Are
• Minimizing Your 1997 Tax
• Avoiding Estimated Tax Penalties
• Timing Your Income
• Timing Your Deductions

Chapter 3: Future Strategies: Steps to Consider for 1998

• General Tax Strategies
• Specialized Tax Strategies

  • For High-Income or High-Net-Worth Individuals
  • For Self-Employed Individuals
  • For Real Estate Investors
  • For Investors (Non-Dealers)
  • For Business Owners
  • For Executives

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

Section 2: Opportunities to Plan

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 Sale of Publicly Traded Securities

• Passive Losses

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 Act
  • Minor's Trust
• Post-Transfer Investment Strategies
• Below-Market-Rate Loans
• Family Limited Partnerships
• Limited Liability Companies
• Employing a Family Member
• Generation-Skipping Transfer Tax

Section 3: Tax Planning Tools

1. Yearly Tax Planning Calendar
2. 1997 Individual Income Tax Rates
3. Computation of Marginal 1997 Regular Tax Brackets for Employees (Married Filing Jointly)
4. 1997 Qualified Retirement Plan Contribution Limitations
5. 1997 Standard Deductions for Miles Driven
6. Income Tax Effects of Outright Charitable Gifts
7. Tax Forecasting Worksheet

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