Planning strategies for a principal shareholder of a public company

Article Abstract:

Planning can reduce the likelihood of sales of large blocks of publicly-traded stock upon the death of shareholders to satisfy the attendant estate taxes. Beneficiaries and corporations are placed in better positions if no sudden large block sale is necessary, particularly when considering securities law limitations. Alternative planning strategies include secondary offerings, private placements, and debt financing if liquidation is preferable. Nonliquidation strategies include corporations' use of split-dollar life insurance plans instituted to avoid the liquidation problem in the first instance.

United States, Estate Planning, Taxation, Stocks, Securities, Decedents' estates, Estate tax, Estate taxes

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Beneficiary designations after divorce: will the ex-spouse benefit?

Article Abstract:

Estate planners and their clients during divorce proceedings must complete the separation of assets and remove ex-spouses from insurance and retirement benefit plans. Probate courts often view divorce decrees with less favor than documents naming ex-spouses as beneficiaries. Often the people named on such instruments receive the benefits, including situations involving Employee Retirement Income Security Act of 1974 benefits.

Management, Laws, regulations and rules, Life insurance, Beneficiaries, Retirement benefits, Divorced people, Survivors' benefits

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