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Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 23 for “"Estate planning"”.
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The future of trusts as an estate planning tool
Estate planning is an important exercise aimed at increasing, preserving and protecting assets during a person's lifetime and providing for the disposition and continued utilisation of these assets after his death. The minimisation of estate duty, however, often dominates the motivation behind …
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Statutorily enacted estate planning forms: Development, explanation, analysis, studies, commentary, and recommendations
Although the advantages of planning for death and disability are great, most people fail to make adequate estate arrangements. Many state legislatures have recognized the ensuing problems and have attempted to rectify them by adopting an innovative technique--statutorily enacted estate planning …
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Attitude Comparison Among South Dakota Family Members Regarding Estate Planning and Farm Transitions
<p>Estate planning and intergenerational farm transitions are the focus of research and extension programs across the nation due to the potential tax consequences faced by farm operations, retirement funding options available and utilized by farmers, changes in asset transition tools available, and …
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ISLAMIC ESTATE PLANNING: ANALYSING THE MALAYSIAN PERCEPTIONS ON WASIYYAH (WILL) AND BEQUEST PRACTICES
… wealth during the lifetime, but the disposal of estates upon the death is strictly subject to faraid and bequest rules. The salient feature of faraid implies that inheritance is subject to pre-determined quantum of shares of the eligible heirs. Bequest, on the other hand, is limited up to …
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Short term evaluations of alternative investment and estate planning strategies on private nonindustrial forests
… independent analyses. First, two major federal estate tax provisions, special use valuation and deferral and extension of estate tax payments are reviewed. Requirements are discussed and the economic implications of electing these options are modeled for a simulated forest estate over a 15 year …
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Estate Planning Documents In Virginia Among Adults 50 And Over With At Least One Adult Child
… at least one adult child and the presence of estate planning documents. The Theory of Reasoned Action (Azjen & Fishbein, 1980) was applied using a secondary data set of 189 participants. Regression analyses examined paths from external variables (demographics), attitudes toward the behavior, …
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The taxation of income and expenditure of Trusts in South Africa - are they still viable estate planning tools?
… whether they still have a role to fulfil in estate planning. Therefore the paper will first explore the background in trusts in Section A, Section B will deal with how trusts are tax and Section C will try and answer why trusts are still popular amidst the unfavourable changes in recent …
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The Roles of Estate Planning and Social Support in Racial/Ethnic Disparities in Advance Care Planning and End-of-Life Care
Advance Care Planning (ACP)– completing advance directives, discussing end of life care preferences, and assigning a durable power of attorney for healthcare – may be associated with improvements in quality of end of life care and more specifically with receiving care congruent with one’s wishes. …
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A Study of the Impact of Carryover Basis and Constructive Realization of Capital Gains at Death on Estate Planning Decisions of Individuals
Made available in DSpace on 2014-12-14T13:34:03Z (GMT). No. of bitstreams: 1 7821006.pdf: 10053251 bytes, checksum: 7cb2b06f180a73e5858a90825cfd66fb (MD5) Previous issue date: 1978
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Estate planning practices of rural residents of Virginia and case studies of alternative estate plans under the new laws resulting from the 1976 tax reform act
… of the 1976 Tax Reform Act have cast the estate planning problems of farmers in a new and more critical context. The farm owner-operator has certain objectives which he wishes to accomplish through estate planning, constrained by certain factors which influence his situation. The …
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Use of trusts as a vehicle for estate (tax) planning in South Africa
Estate planning has been described as the process whereby a person acquires property, ensuring that he derives maximum benefits from his ownership and the enjoyment thereof during his lifetime, and that as much as possible and in the most economical manner with the minimum erosion thereof shall …
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Three essays on special donation types
… bequest attitudes. Essay 2 explores charitable estate planning among donors to different types of charities. Essay 3 examines consumption capital and distinctive characteristics of donors to arts.
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Development of a family agribusiness transition planning tool
… outlines the various elements of succession planning, and describes the motivations and objectives surrounding the composition of a succession plan. Business, retirement, and estate planning elements were integrated to develop a succession planning tool for use in transitioning labor, …
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The taxation of income and expenditure of trusts in South Africa
… For decades the trust has been a key tool in estate planning for wealthier individuals and for a very long time trusts have been described as cosy vehicles for tax avoidance. But recently, as a result of the changes in the tax legislation, trusts have received some bad press.
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The taxation of income and expenditure of trusts in South Africa
… has for many years been a very popular financial planning tool for various reasons. SARS has been clamping down on trusts and with the introduction of capital gains tax and transfer duty the use of trusts has lost some of its appeal. Trust has however remained a very useful estate planning tool, …
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The impacts of federal-state death and gift taxes on private nonindustrial forest owners
… coupled with federal and state death taxes, the estates of timber owners may experience a heavy financial burden. Many states have recently changed or updated their death tax structures following the federal tax reforms. This study re-examines and details the death tax provisions in each of the …
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Creating a Cross-Disciplinary Understanding of Legacy Stories – What Does It Mean to Share a Legacy and What Do Storytellers Need?
… measurable legacy (e.g., through wills and estate planning), there are fewer resources to support the development of a cohesive emotional, personal legacy. Studies across healthcare, psychology, and sociology have demonstrated how reminiscence and life review can be effective tools in …
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Public market development strategy : making the improbable possible
… reviewed and contextualized within broader real estate planning frameworks. A detailed case study of the Boston Public Market Association and its efforts to develop a new public market hall in Boston illuminates the difficulties of successfully advancing a public market project. In particular, …
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A comprehensive analysis of the market for agricultural credit in Virginia
… implementation of financial services such as tax planning, estate planning, and financial management seminars. Statistical analysis revealed the presence of market segmentation variables but failed to definitely identify segments. Bank customer survey group responses varied from those of Virginia …
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Factors Associated with Ohio Tree Farmers'; Forest Management and Outreach Needs
… Forest disease and insect problems/control and estate planning were of significantly greater interest when compared to those surveyed in the 1989 study. Aside from age, which overall was the most inhibiting factor, tree farmers were significantly less constrained than those surveyed in 1989. …
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