J.K. Lasser ProEstate and Business Succession Planning: A Legal Guide to Wealth Transfer: J.K. Lasser Pro
Autor Russell J. Fishkind, Robert C. Kautzen Limba Engleză Hardback – 9 ian 2002
A properly designed and implemented estate and/or business succession plan is key to providing for and protecting loved ones in the most tax–efficient manner possible. A team of advisors must be assembled from the disciplines of law, insurance, finance, accounting, and tax in order to create a plan that optimizes planning opportunities incorporating both the current state of law with the current state of one′s mind. J.K. Lasser Pro Estate and Business Succession Planning, Second Edition provides you with a unique and comprehensive analysis of the Economic Growth and Tax Relief Reconciliation Act of 2001, the new retirement distribution rules, Section 529 education plans, and split dollar insurance guidelines. It can help professionals and experienced individuals alike take advantage of opportunities presented by the new tax law, avoid common mistakes, and understand complex estate and business succession planning techniques. Written by two attorneys who specialize in estate planning matters, this easy–to–read book provides you with complete information and strategies for a variety of issues including:
∗ How to plan in light of the phased–in provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001
∗ Top twenty factors to consider when creating one′s Will, as well as creating a Power of Attorney and Health Care Proxy
∗ Annual Exclusion and Exemption Equivalent Planning
∗ Irrevocable Life Insurance Trusts and Crummey Notices
∗ Charitable Remainder Trusts and Foundations
∗ Family Limited Partnerships
∗ Business Succession Planning Techniques
∗ Split Dollar Plans
∗ Section 529 education plans
∗ Retirement distribution rules
∗ Self–Canceling Installment Notes
∗ Intentionally Defective Grantor Trusts
∗ GRITs, GRATs, and GRUTs
And this is just a sampling of the expertise that the authors provide in a truly unique and understandable text. J.K. Lasser Pro Estate and Business Succession Planning, Second Edition contains all you need to make the most of the new tax law while navigating this complex area, and shows you how to protect and provide for loved ones for generations to come.
Please visit our Web site at www.jklasser.com
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Specificații
ISBN-13: 9780471214489
ISBN-10: 0471214485
Pagini: 416
Dimensiuni: 156 x 235 x 31 mm
Greutate: 0.77 kg
Ediția:Special Edition
Editura: Wiley
Seria J.K. Lasser Pro
Locul publicării:Hoboken, United States
ISBN-10: 0471214485
Pagini: 416
Dimensiuni: 156 x 235 x 31 mm
Greutate: 0.77 kg
Ediția:Special Edition
Editura: Wiley
Seria J.K. Lasser Pro
Locul publicării:Hoboken, United States
Descriere
EFFECTIVE
ESTATE
AND
BUSINESS
SUCCESSION
PLANNING
UNDER
THE
NEW
TAX
LAW
A
properly
designed
and
implemented
estate
and/or
business
succession
plan
is
key
to
providing
for
and
protecting
loved
ones
in
the
most
tax–efficient
manner
possible.
A
team
of
advisors
must
be
assembled
from
the
disciplines
of
law,
insurance,
finance,
accounting,
and
tax
in
order
to
create
a
plan
that
optimizes
planning
opportunities
incorporating
both
the
current
state
of
law
with
the
current
state
of
one’s
mind.
J.K.
Lasser
Pro
Estate
and
Business
Succession
Planning,
Second
Edition
provides
you
with
a
unique
and
comprehensive
analysis
of
the
Economic
Growth
and
Tax
Relief
Reconciliation
Act
of
2001,
the
new
retirement
distribution
rules,
Section
529
education
plans,
and
split
dollar
insurance
guidelines.
It
can
help
professionals
and
experienced
individuals
alike
take
advantage
of
opportunities
presented
by
the
new
tax
law,
avoid
common
mistakes,
and
understand
complex
estate
and
business
succession
planning
techniques.
Written
by
two
attorneys
who
specialize
in
estate
planning
matters,
this
easy–to–read
book
provides
you
with
complete
information
and
strategies
for
a
variety
of
issues
including:
Please visit our Web site at www.jklasser.com
- How to plan in light of the phased–in provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001
- Top twenty factors to consider when creating one’s Will, as well as creating a Power of Attorney and Health Care Proxy
- Annual Exclusion and Exemption Equivalent Planning
- Irrevocable Life Insurance Trusts and Crummey Notices
- Charitable Remainder Trusts and Foundations
- Family Limited Partnerships
- Business Succession Planning Techniques
- Split Dollar Plans
- Section 529 education plans
- Retirement distribution rules
- Self–Canceling Installment Notes
- Intentionally Defective Grantor Trusts
- GRITs, GRATs, and GRUTs
Please visit our Web site at www.jklasser.com
Textul de pe ultima copertă
EFFECTIVE
ESTATE
AND
BUSINESS
SUCCESSION
PLANNING
UNDER
THE
NEW
TAX
LAW
A
properly
designed
and
implemented
estate
and/or
business
succession
plan
is
key
to
providing
for
and
protecting
loved
ones
in
the
most
tax–efficient
manner
possible.
A
team
of
advisors
must
be
assembled
from
the
disciplines
of
law,
insurance,
finance,
accounting,
and
tax
in
order
to
create
a
plan
that
optimizes
planning
opportunities
incorporating
both
the
current
state
of
law
with
the
current
state
of
one’s
mind.
J.K.
Lasser
Pro
Estate
and
Business
Succession
Planning,
Second
Edition
provides
you
with
a
unique
and
comprehensive
analysis
of
the
Economic
Growth
and
Tax
Relief
Reconciliation
Act
of
2001,
the
new
retirement
distribution
rules,
Section
529
education
plans,
and
split
dollar
insurance
guidelines.
It
can
help
professionals
and
experienced
individuals
alike
take
advantage
of
opportunities
presented
by
the
new
tax
law,
avoid
common
mistakes,
and
understand
complex
estate
and
business
succession
planning
techniques.
Written
by
two
attorneys
who
specialize
in
estate
planning
matters,
this
easy–to–read
book
provides
you
with
complete
information
and
strategies
for
a
variety
of
issues
including:
Please visit our Web site at www.jklasser.com
- How to plan in light of the phased–in provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001
- Top twenty factors to consider when creating one’s Will, as well as creating a Power of Attorney and Health Care Proxy
- Annual Exclusion and Exemption Equivalent Planning
- Irrevocable Life Insurance Trusts and Crummey Notices
- Charitable Remainder Trusts and Foundations
- Family Limited Partnerships
- Business Succession Planning Techniques
- Split Dollar Plans
- Section 529 education plans
- Retirement distribution rules
- Self–Canceling Installment Notes
- Intentionally Defective Grantor Trusts
- GRITs, GRATs, and GRUTs
Please visit our Web site at www.jklasser.com
Cuprins
Acknowledgments.
Introduction.
Chapter 1: The Heart of the Estate Plan.
Redefining Priorities.
What Is Estate Planning?
What Is Business Succession Planning?
Fact Gathering.
Designing and Implementing the Plan.
The Team of Advisers.
Capturing the Heart of the Plan.
Chapter 2: Your Last Will and Testament.
Twenty Factors to Consider in Preparing a Last Will and Testament.
Assembling the Team.
Change in Circumstances.
Creating the Structure of Your Last Will and Testament.
Executing the Will.
Choosing Fiduciaries.
Testamentary Age–Terminating Trusts for Minor Children.
Bequests to Friends and Grandchildren.
Passing of Real Estate.
Personal Property Memorandum.
Disinheriting a Spouse and/or Family Members.
Children from Prior Marriages.
Who Will Take Care of Your Pets?
Funeral and Burial Arrangements.
Letter to One′s Executor.
Chapter 3: Power of Attorney.
Durable Power of Attorney.
Springing Durable Power of Attorney.
Limited Power of Attorney.
Power of Attorney and Gifting.
Selecting an Attorney–in–Fact.
Possible Abuses.
Chapter 4: Advance Directive for Health Care–Your Living Will.
Ignoring Right–to–Die Orders.
Instruction Directives or Living Wills.
Proxy Directives.
Appointing a Health–Care Agent.
Formalities.
Conclusion.
Chapter 5: Utilization of the Lifetime Gift Exemption, Deathtime Exemption, and Annual Exclusion Gifts.
Introduction.
Back–Ended Deathtime Exemption Increases.
Tax Rates Still Onerous.
Use It or Lose It.
Unlikelihood of Estate Tax Repeal.
How Do I Plan While Acknowledging the Law Is Likely to Change?
Deathtime Exemption Equivalent Planning.
Estate Equalization.
Deathtime Disclaimer Planning.
Lifetime Gift Tax Exemption.
Annual Exclusion.
Gifting for Education and Health Care.
Choosing the Appropriate Assets to Gift.
Conclusion.
Chapter 6: Spousal Planning.
Outright Transfer.
Qualified Terminable Interest Property Trust.
Estate Trust.
Qualified Domestic Trust.
Power of Appointment Trust.
Conclusion.
Chapter 7: Irrevocable Life Insurance Trusts.
Factors to Consider Before Creating an Irrevocable Life Insurance Trust.
The Three–Year Look–Back.
Incidents of Ownership.
Crummey Notices.
Hanging Powers.
Administration of the Life Insurance Trust.
Second–to–Die (Survivorship) Life Insurance Trust.
Provisions to Include in the Life Insurance Trust.
Irrevocable Trust versus Beneficiaries Owning the Life Insurance Policy.
Life Insurance Planning in Anticipation of Estate Tax Reform.
Conclusion.
Chapter 8: Generation–Skipping Transfer Tax.
Direct Skips.
Taxable Terminations.
Taxable Distributions.
Predeceased Ancestor Exception.
Annual and Lifetime Exclusions from GST Tax.
Computation of GST Tax Liability.
Effective Use of the Lifetime GST Tax Exemption.
Technical Relief Under the Economic Growth and Tax Relief Reconciliation Act of 2001.
Practical Considerations.
Chapter 9: Transferring Wealth to Minors.
Introduction.
Uniform Gifts to Minors Act Account.
Trust Created Under Code Section 2503(c).
Trust Created Under Code Section 2503(b) (Mandatory Income Trust).
Crummey Trust.
Qualified Tuition Programs (529 Plans).
Conclusion.
Chapter 10: Integrating Retirement Planning with Estate Planning.
Introduction.
Required Beginning Date.
Lifetime Minimum Distributions.
Postdeath Distributions.
Beneficiary Designations.
Estate Planning with Retirement Plan Assets.
Funding a QTIP Trust with Plan Assets.
Charitable Remainder Trust.
Conclusion.
Chapter 11: Charitable Planning.
Introduction.
Common Forms of Charitable Planning.
Qualifying Charities.
How Do You Determine the Amount of the Charitable Deduction?
A Win–Win–Win.
Conclusion.
Chapter 12: Supplemental Needs Trusts.
Safeguarding the Trust.
Medicaid.
Sources of Funding.
Choosing a Testamentary Trust.
Trustees.
Chapter 13: Qualified Personal Residence Trust.
The Savings You Can Expect.
The Drawbacks.
Personal Residences.
Death of the Grantor Prior to the End of the QPRT Term.
During the QPRT Term.
The Expense Factor.
Sale, Destruction, or Damage of the Residence.
Post Survival of the QPRT Term.
QPRT Planning After the New 2001 Tax Act.
Chapter 14: Integrating the Titling of Assets with the Intent of the Estate Plan.
Introduction.
Titling Faux Pas.
Jointly Held Property.
Tenants in Common.
Pay–on–Death Accounts.
Life Insurance.
Revocable Inter Vivos Trusts.
UGMA Accounts.
Life Insurance in Matrimonial Actions.
IRAs and Qualified Plans.
Conclusion.
Chapter 15: Business Succession Planning..
Introduction.
What Is Business Succession Planning?
Who Is Responsible for Planning?
Commitment and Execution Are Pivotal.
Seeking Professional Counsel.
Chapter 16: Start with a Business Valuation.
General Valuation Comments and Observations.
Estate and Gift Tax Implications.
Fundamental Factors of the Business Valuation.
Valuation Discounts.
Conclusion.
Chapter 17: Buy–Sell Agreements.
Introduction.
Use of a Buy–Sell Agreement upon the Death of a Shareholder.
Use of a Buy–Sell Agreement in Determining Price for the Stock of a Deceased Shareholder.
Acceptance of Price Determination Methods by the IRS.
Cross–Purchase versus Redemption Agreements.
Conclusion.
Chapter 18: Funding Buy–Sell Agreements.
Introduction.
Can Life Insurance Help?
Disability Buyout Insurance.
Retirement.
Valuation Updates.
Chapter 19: Transference of Business Interests.
Factors to Be Considered Before Gifting Company Stock.
Enhanced Estate Liquidity.
Planning for Control of Family Business.
Loss of Step–Up in Basis.
Loss of Control over Property.
Methods of Transfer.
Qualified Subchapter S Trust.
Electing Small Business Trust.
Failure to Implement Gifting Program During One′s Life–Partial Tax Relief Under Code Sections 6166 and 303.
Conclusion.
Chapter 20: Family–Owned Business Deduction.
Introduction.
Deduction Amount.
Initial Qualifying Rules.
The 50% Test.
Existence of Trade or Business.
Ownership Test.
Qualified Heir Test.
Material Participation.
Recapture Rules.
Conclusion.
Chapter 21: Family Limited Partnerships.
Introduction.
Who Controls the Partnership?
Discounting the Value of the Limited Partnership Interest.
Should You Form an Entity to Serve as the General Partner?
Asset Protection.
Conclusion.
Chapter 22: Grantor Retained Annuity Trusts and Grantor Retained Unitrusts.
Introduction.
What Is a GRAT?
What Is a GRUT?
GRAT or GRUT–Which One Should You Choose?
Assets to Be Placed in the GRAT or GRUT.
Qualified Annuity Interests/Fixed Term.
Minimizing the Mortality Risk of a GRAT/GRUT.
Sale of the GRAT Remainder Interest to a Dynasty Trust.
GRAT Planning After the Enactment of the 2001 Tax Act.
Conclusion.
Chapter 23: Intentionally Defective Grantor Trusts.
Introduction.
The Major Benefit of an IDGT.
Implementation of an IDGT.
Drafting the IDGT Trust Agreement.
IDGT versus GRAT.
Conclusion.
Chapter 24: Split Dollar Life Insurance.
Introduction.
The Split Dollar Financing Arrangement.
Benefits of a Split Dollar Arrangement.
Tax Consequences.
Ownership of the Life Insurance Through an Irrevocable Life Insurance Trust.
Different Types of Split Dollar Arrangements.
Loans from the Cash Value in the Life Insurance Policy.
Private Split Dollar.
Conclusion.
Chapter 25: Self–Canceling Installment Notes and Private Annuities.
Introduction.
Selling Assets as an Estate Planning Tool.
Self–Canceling Installment Note.
Private Annuities.
Conclusion.
Chapter 26: Conclusion.
Introduction.
Fact Pattern #1.
Fact Pattern #2.
Fact Pattern #3.
Fact Pattern #4.
Fact Pattern #5.
Conclusion.
Appendix A: Estate and Gift Tax Rates.
Appendix B: Tax Rates.
Index.
Chapter 1: The Heart of the Estate Plan.
Redefining Priorities.
What Is Estate Planning?
What Is Business Succession Planning?
Fact Gathering.
Designing and Implementing the Plan.
The Team of Advisers.
Capturing the Heart of the Plan.
Chapter 2: Your Last Will and Testament.
Twenty Factors to Consider in Preparing a Last Will and Testament.
Assembling the Team.
Change in Circumstances.
Creating the Structure of Your Last Will and Testament.
Executing the Will.
Choosing Fiduciaries.
Testamentary Age–Terminating Trusts for Minor Children.
Bequests to Friends and Grandchildren.
Passing of Real Estate.
Personal Property Memorandum.
Disinheriting a Spouse and/or Family Members.
Children from Prior Marriages.
Who Will Take Care of Your Pets?
Funeral and Burial Arrangements.
Letter to One′s Executor.
Chapter 3: Power of Attorney.
Durable Power of Attorney.
Springing Durable Power of Attorney.
Limited Power of Attorney.
Power of Attorney and Gifting.
Selecting an Attorney–in–Fact.
Possible Abuses.
Chapter 4: Advance Directive for Health Care–Your Living Will.
Ignoring Right–to–Die Orders.
Instruction Directives or Living Wills.
Proxy Directives.
Appointing a Health–Care Agent.
Formalities.
Conclusion.
Chapter 5: Utilization of the Lifetime Gift Exemption, Deathtime Exemption, and Annual Exclusion Gifts.
Introduction.
Back–Ended Deathtime Exemption Increases.
Tax Rates Still Onerous.
Use It or Lose It.
Unlikelihood of Estate Tax Repeal.
How Do I Plan While Acknowledging the Law Is Likely to Change?
Deathtime Exemption Equivalent Planning.
Estate Equalization.
Deathtime Disclaimer Planning.
Lifetime Gift Tax Exemption.
Annual Exclusion.
Gifting for Education and Health Care.
Choosing the Appropriate Assets to Gift.
Conclusion.
Chapter 6: Spousal Planning.
Outright Transfer.
Qualified Terminable Interest Property Trust.
Estate Trust.
Qualified Domestic Trust.
Power of Appointment Trust.
Conclusion.
Chapter 7: Irrevocable Life Insurance Trusts.
Factors to Consider Before Creating an Irrevocable Life Insurance Trust.
The Three–Year Look–Back.
Incidents of Ownership.
Crummey Notices.
Hanging Powers.
Administration of the Life Insurance Trust.
Second–to–Die (Survivorship) Life Insurance Trust.
Provisions to Include in the Life Insurance Trust.
Irrevocable Trust versus Beneficiaries Owning the Life Insurance Policy.
Life Insurance Planning in Anticipation of Estate Tax Reform.
Conclusion.
Chapter 8: Generation–Skipping Transfer Tax.
Direct Skips.
Taxable Terminations.
Taxable Distributions.
Predeceased Ancestor Exception.
Annual and Lifetime Exclusions from GST Tax.
Computation of GST Tax Liability.
Effective Use of the Lifetime GST Tax Exemption.
Technical Relief Under the Economic Growth and Tax Relief Reconciliation Act of 2001.
Practical Considerations.
Chapter 9: Transferring Wealth to Minors.
Introduction.
Uniform Gifts to Minors Act Account.
Trust Created Under Code Section 2503(c).
Trust Created Under Code Section 2503(b) (Mandatory Income Trust).
Crummey Trust.
Qualified Tuition Programs (529 Plans).
Conclusion.
Chapter 10: Integrating Retirement Planning with Estate Planning.
Introduction.
Required Beginning Date.
Lifetime Minimum Distributions.
Postdeath Distributions.
Beneficiary Designations.
Estate Planning with Retirement Plan Assets.
Funding a QTIP Trust with Plan Assets.
Charitable Remainder Trust.
Conclusion.
Chapter 11: Charitable Planning.
Introduction.
Common Forms of Charitable Planning.
Qualifying Charities.
How Do You Determine the Amount of the Charitable Deduction?
A Win–Win–Win.
Conclusion.
Chapter 12: Supplemental Needs Trusts.
Safeguarding the Trust.
Medicaid.
Sources of Funding.
Choosing a Testamentary Trust.
Trustees.
Chapter 13: Qualified Personal Residence Trust.
The Savings You Can Expect.
The Drawbacks.
Personal Residences.
Death of the Grantor Prior to the End of the QPRT Term.
During the QPRT Term.
The Expense Factor.
Sale, Destruction, or Damage of the Residence.
Post Survival of the QPRT Term.
QPRT Planning After the New 2001 Tax Act.
Chapter 14: Integrating the Titling of Assets with the Intent of the Estate Plan.
Introduction.
Titling Faux Pas.
Jointly Held Property.
Tenants in Common.
Pay–on–Death Accounts.
Life Insurance.
Revocable Inter Vivos Trusts.
UGMA Accounts.
Life Insurance in Matrimonial Actions.
IRAs and Qualified Plans.
Conclusion.
Chapter 15: Business Succession Planning..
Introduction.
What Is Business Succession Planning?
Who Is Responsible for Planning?
Commitment and Execution Are Pivotal.
Seeking Professional Counsel.
Chapter 16: Start with a Business Valuation.
General Valuation Comments and Observations.
Estate and Gift Tax Implications.
Fundamental Factors of the Business Valuation.
Valuation Discounts.
Conclusion.
Chapter 17: Buy–Sell Agreements.
Introduction.
Use of a Buy–Sell Agreement upon the Death of a Shareholder.
Use of a Buy–Sell Agreement in Determining Price for the Stock of a Deceased Shareholder.
Acceptance of Price Determination Methods by the IRS.
Cross–Purchase versus Redemption Agreements.
Conclusion.
Chapter 18: Funding Buy–Sell Agreements.
Introduction.
Can Life Insurance Help?
Disability Buyout Insurance.
Retirement.
Valuation Updates.
Chapter 19: Transference of Business Interests.
Factors to Be Considered Before Gifting Company Stock.
Enhanced Estate Liquidity.
Planning for Control of Family Business.
Loss of Step–Up in Basis.
Loss of Control over Property.
Methods of Transfer.
Qualified Subchapter S Trust.
Electing Small Business Trust.
Failure to Implement Gifting Program During One′s Life–Partial Tax Relief Under Code Sections 6166 and 303.
Conclusion.
Chapter 20: Family–Owned Business Deduction.
Introduction.
Deduction Amount.
Initial Qualifying Rules.
The 50% Test.
Existence of Trade or Business.
Ownership Test.
Qualified Heir Test.
Material Participation.
Recapture Rules.
Conclusion.
Chapter 21: Family Limited Partnerships.
Introduction.
Who Controls the Partnership?
Discounting the Value of the Limited Partnership Interest.
Should You Form an Entity to Serve as the General Partner?
Asset Protection.
Conclusion.
Chapter 22: Grantor Retained Annuity Trusts and Grantor Retained Unitrusts.
Introduction.
What Is a GRAT?
What Is a GRUT?
GRAT or GRUT–Which One Should You Choose?
Assets to Be Placed in the GRAT or GRUT.
Qualified Annuity Interests/Fixed Term.
Minimizing the Mortality Risk of a GRAT/GRUT.
Sale of the GRAT Remainder Interest to a Dynasty Trust.
GRAT Planning After the Enactment of the 2001 Tax Act.
Conclusion.
Chapter 23: Intentionally Defective Grantor Trusts.
Introduction.
The Major Benefit of an IDGT.
Implementation of an IDGT.
Drafting the IDGT Trust Agreement.
IDGT versus GRAT.
Conclusion.
Chapter 24: Split Dollar Life Insurance.
Introduction.
The Split Dollar Financing Arrangement.
Benefits of a Split Dollar Arrangement.
Tax Consequences.
Ownership of the Life Insurance Through an Irrevocable Life Insurance Trust.
Different Types of Split Dollar Arrangements.
Loans from the Cash Value in the Life Insurance Policy.
Private Split Dollar.
Conclusion.
Chapter 25: Self–Canceling Installment Notes and Private Annuities.
Introduction.
Selling Assets as an Estate Planning Tool.
Self–Canceling Installment Note.
Private Annuities.
Conclusion.
Chapter 26: Conclusion.
Introduction.
Fact Pattern #1.
Fact Pattern #2.
Fact Pattern #3.
Fact Pattern #4.
Fact Pattern #5.
Conclusion.
Appendix A: Estate and Gift Tax Rates.
Appendix B: Tax Rates.
Index.
Notă biografică
RUSSELL
J.
FISHKIND
is
a
Co–Chairman
of
the
Trust
and
Estate
Department
with
the
law
firm
Wilentz,
Goldman
&
Spitzer.
Mr.
Fishkind
concentrates
his
practice
on
high
net
worth
estate
planning,
business
succession
planning,
and
probate
litigation.
He
is
also
an
Adjunct
Associate
Professor
at
New
York
University,
Department
of
Finance,
Taxation
and
Law,
teaching
estate
planning;
contributing
author
to
the
Institute
of
Continuing
Legal
Education
s
Sophisticated
Estate
Planning;
and
author
of
Legacy
of
a
Lifetime,
a
layman
s
guide
to
estate
planning.
He
is
currently
Co–Chairman
of
Endowments
for
the
Greater
Middlesex
County
Jewish
Federation.
ROBERT C. KAUTZ is a Partner with the law firm of Wilentz, Goldman & Spitzer. Mr. Kautz chairs the Tax Department at Wilentz and concentrates his practice on estate planning and working with closely held businesses in designing strategies for business succession planning. Mr. Kautz is a contributing author to the Institute of Continuing Legal Education s Sophisticated Estate Planning. Formerly with the law firms of Battle Fowler and Millbank, Tweed, Hadley & McCloy in New York, Mr. Kautz holds an LLM in taxation from New York University. He currently serves on the board of trustees of the Montclair (NJ) Fund for Educational Excellence.
ROBERT C. KAUTZ is a Partner with the law firm of Wilentz, Goldman & Spitzer. Mr. Kautz chairs the Tax Department at Wilentz and concentrates his practice on estate planning and working with closely held businesses in designing strategies for business succession planning. Mr. Kautz is a contributing author to the Institute of Continuing Legal Education s Sophisticated Estate Planning. Formerly with the law firms of Battle Fowler and Millbank, Tweed, Hadley & McCloy in New York, Mr. Kautz holds an LLM in taxation from New York University. He currently serves on the board of trustees of the Montclair (NJ) Fund for Educational Excellence.