A reasonable estimate for long-term growth in earnings might be 3% (inflation rate (5%) minus the average real growth rate of earnings (2%).

The price of stock as determined under a buy-sell agreement will automatically fix its value for estate tax purposes.

In a 1035 exchange gains are deferred, but losses may be taken at the time of the exchange.

Settlement options frequently include some combination of the following

An individual may be classified as both terminally ill and chronically ill.

Which of the following is NOT a requirement to have death proceeds from employer-owned life policies issued after August 2006 received income-tax free?

Legal services plans are usually funded through multiemployer trusteeships sponsored by labor unions.

Unlike a traditional IRA, a Roth IRA contribution is not restricted by active participation in an employer’s retirement plan.

If the plan is prefunded by the employer,

A severance pay plan will not be considered a pension plan, for ERISA purposes, if payments are contingent, directly or indirectly, upon retirement.