RESULTS FOR POST TAG: unrecognized capital gain
May. 6, 2011 – David M. Repp, Iowa Tax Café Blog
In a special report prepared in conjunction with a presentation at the University of Iowa College of Law’s 2011 Spring Tax Institute, David Repp takes in in-depth look at estate planning considerations for farmers and other landowners. Part 7 of 7 focuses on private annuities and SCINs.
Feb. 16, 2010 – David M. Repp, Iowa Tax Café Blog
Situations often arise in which successful business persons or otherwise wealthy individuals find their health has deteriorated, resulting in a less than normal life expectancy. The use of private annuities and self canceling installment notes are ways to reduce or even eliminate estate tax liability.