Chapter 1: The Current Scene

• Tax Changes of Interest
  • Tax Changes That Affect You Today -- 1999 Rules to Know About
• Changes in Estate, Gift and Generation-Skipping Taxes Can Save You Money
• Home Office and Farming Provisions
• Expired Provisions
• Year 2000 Tax Changes Are on the Horizon -- Plan for Them

Chapter 2: Year-End Tax Moves

• Six Steps for Determining Where You Are
• Minimizing Your 1999 Tax
• Avoiding Estimated Tax Penalties
• Timing Your Income
• Timing Your Deductions

Chapter 3: Future Strategies: Steps to Consider for 2000

• 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

• A Financial Planning Checklist

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
• 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 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. 1999 Individual Income Tax Rates
3. Computation of Marginal 1999 Regular Tax Brackets for Employees (Married Filing Jointly)
4. 1999 Qualified Retirement Plan Contribution Limitations
5. 1999 Standard Deductions for Miles Driven
6. Income Tax Effects of Outright Charitable Gifts
7. Tax Forecasting Worksheet

Next: Introduction -->

| Back to the Top  |  Next  |  Previous  |

| Home  |  Personal Finance Advisor  |  Tax News & Views  |  Growth Company Services  | Archives |
|  Contact us!  |  Guest Registry   |   Site Search  |

Copyright © 1999 Deloitte & Touche LLP. All rights reserved. Copyright and Legal Information.
For feedback or suggestions contact the webmaster@dtonline.com.