 |
 |
Back Room Technician
Categorical Report List
A. Financial Planning Issues
AOI The Need for Financial Planning
A02 Sample Family Budget (Graph)
A03 Types of Mortgages
A04 The Bi-Weekly Mortgage
A05 When to Refmance Your Home
A06 Disability Income Replacement Insurance
A07 Long-Term Care
A08 Medical Expense Issues
A09 Medical Care Decisions
A10 Medicare Parts A and B
A11 Medicare + Choice
A12 An Overview of Social Security Benefits
A13 Planning for a College Education
B. Accumulation and Investments
B01 The Perfect Investment
B02 Key hivestment Questions
B03 Time and Growth of Money
B04 One Mllion Dollars
B05 The Rule of 72 and the Rule of 115
B06 Types of Investment Risk
B07 Asset Allocation
B08 hiflation
B09 Inflation (Graph)
B10 Consumer Price Index (Graph)
B11 Purchasing Power of One Dollar (Graph)
B12 Effect of Inflation and Taxes on Investment Retum
B13 Tax-Exempt vs. Taxable Income
B14 Pyramid of hivestinents
B15 Basic Investment Tools
B16 Stocks
B17 Bonds
B18 Corporate Bonds
B19 U.S. Govemment Securities
B20 Treasury Inflation-Protection Securities
B21 Municipal Bonds
B22 Mutual Funds
B23 Mutual Fund Families
B24 Dollar Cost Averaging
B25 Limited Partnerships
C. Current Income Tax
C02 Federal Income Tax Tables - 1998
C03 Federal Income Tax Tables - 1997
C04 Income Taxes Payable (Graph)
C05 Sources of Goveniment Revenues (Graph)
C06 Federal Government Expenditures (Graph)
C07 Fedeml Income Tax Rates Since 1913 (Graph)
C08 Capital Gains and Losses
C09 Utilizing Passive Losses
C10 Personal Altemative Minimum Tax
C11 Corporate Altemative Minimum Tax
C12 Social Security Taxes
C13 Taxation of Social Security Benefits
C14 Types of Trusts and 'Meir Tax Treatment
C15 Accumulation of Trust Income
C16 I ncome Tax Basis
C17 Taxation of Disability Insurance - Premiums and Benefits
C18 Deductibility of Interest
C19 Highlights of 1997 Tax Legislation
C20 I-lighlights of 1996 Tax Legislation
C21 Mghlights of OBRA 1993
E. Life Insurance and Annuities
E01 General Purposes of Life hisurance
E02 Spouse Insurance
E03 Considerations in the Purchase of Life Insurance
E04 First-to-Die Life hisurance (Joint-Life)
E05 Survivorship Life Insurance - Second to Die
E06 Tax-Free Policy Exchanges (IRC Section 1035)
E07 Modified Endowment Contracts
E08 How Much Life Insurance?
E09 Types of Life Insurance Policies
E10 Term Life hisurance
E11 Whole Life Policies
E12 Universal Life Insurance
E13 Variable Life Insurance
E14 Variable Universal Life Insurance
E15 Tax-Defenrd Annuities
E16 Variable Annuities
E17 Combination Annuities
E18 Life Insurance Options for the Temiinally III
F. Employee Benefits
F01 Group Tenn Insurance
F02 Group Health Insurance
F03 Health Care Portability
F04 "COBRA" Coverage Continuation
F05 Cafeteria Compensation Plans - IRC Section 125
F06 Flexible Spending Accounts
F07 Medical Reimbursement Plans
F08 Medical Savings Account
G. The Retirement Planning Problem
GOI How Much Income Will Your "Nest Egg" Produce?
G02 Pension @mization
G04 How Work Affects Social Security Retirement Benefits
H. Individual Retirement Accounts
H01 IRAs Compared
H02 Traditional IRAs
H03 Roth IRAs
H04 Educational IRAs
H05 IRA Rollover as a Conduit
H06 IRA Rollover as a Conduit Diagrain
H07 Deductible IRA Contributions
H08 Tax Deferred Growth in an IRA
H09 Does h Matter When You Contribute to an IRA?
H10 IRA and Qualified Plan Withdrawal Tables - Single Life
H11 IRA and Qualified Plan Withdrawal Tables - Joint Lives
I. Employer Sponsored Retirement Plans
I01 Qualified Retirement Plans
I02 Life Insurance in Qualified Plans
I03 Keogh Plans
I04 Traditional Profit Sharing Plan
I05 Traditional Money Purchase Pension Plan
I06 Nontraditional Defined Contribution Pension Plan
I07 Traditional Defined Benefit Pension Plan
I08 Target Benefit Pension Plan
I09 Employee Stock Ownership Plan (ESOP)
I10 Cash or Defeffed - IRC Section 40 l(k) Pension Plan
I11 Tax Sheltered Annuities - IRC Section 403(b)
I12 Stock Bonus Plans
I13 Age-Weighted Profit Sharing Plan
I14 Fully Insured Defined Benefit Pension Plan
I15 Simplified Employee Plan (SEP)
I16 Salary Reduction SEPs (SAR-SEP)
I17 SIMPLE Retirement Plans
I18 Qualified Plans Compared
I19 Defined Contribution Plans Compared
I20 Top-Heavy Plans
I21 Fiduciary Standards and Responsibilities
I22 Prohibited Transaction Rules
I23 Qualified Plan Participant Loans
J. Income Taxation - Retirement
J01 Plan Distributions Before Age 59 1/2
J02 Taxes on Distributions from Qualified Plans
J03 Taxes on Qualified Plan Distributions (Graph)
J04 Lump-Sum Distributions Before Age 59 V2
J05 10 Year vs. 5 Year Averaging of Lump Sum Distributions
J06 IRA Rollover of Qualified Plan vs. Lump Swn Tax
Treatrnent
J07 Mandatory Withholding for Plan Distributions
K. Life Insurance Funded Retirement Plans
K01 Seeking the Ideal Retirement Investrnent
K02 The Accumulation Process
K03 Taxation While Accumulating the "Nest Egg"
K04 The Effect of Taxes on Future Contributions
K05 IRAs vs. Life Insurance
K06 Problems with qualified Retirement Plans
K07 Potential Problems When Comparing Retirement Altematives
K08 Benefits of Life Insurance as a Supplemental Retirement Plan
K09 Comparing Life Insurance to IRAs or Qualified Plans
K10 Borrowing Against Cash Value Insurance - Zero Net Cost
K11 Borrowing Against Cash Value Insurance - Low Interest Loans
L. Business Planning Generally
L01 Basic Types of Business Organizations
L02 Advantages of Corporations
L03 Limited Liability Companies
M. Business Uses of Life Insurance
M01 Non-Qualified Defen-ed Compensation Plans
M02 Deferred Compensation Plan Under IRC Section 457
M03 "Rabbi" Trusts
M04 Secular Trusts
M05 Split-Dollar Insurance
M06 Split-Dollar Insurance Diagrarn
M07 Split-Dollar - lmvocable Life Insurance Trust
M08 Split-Dollar - h-revocable Life hisurance Trust Diagram
M09 Split-Dollar - Funding a Cross-Purchase Agreement
M10 Split-Dollar - Funding a Cross-Purchase Agreement Diagram
M11 Reverse Split-Dollar Insurance
M12 Private Split-Dollar hisurance
M13 Executive "Carve Out" Plans
M14 Executive Bonus Plans
N. Business Continuation
N01 Meet the Business Planning Team
N02 Buy-Sell Agreements
N03 Buy-Sell Agreements - Partnerships
N04 Buy-Sell Agreements - Sole Owner
N05 Buy-Sell Agreements - Corporations
N06 Buy-Sell Agreements - Cross-Purchase vs. Stock
Redemption
N07 Cross-Purchase Buy-Sell Agreement Diagrarn
N08 Stock Redemption Plan Diagram
N09 "Wait and See" Buy-Sell Agreement Diagram
N10 Methods of Funding a Buy-Sell Agreement
N11 Trusteed Corporate Buy-Sell Agreements
N12 Cost of Borrowing - When Interest Is Deductible
N13 Cost of Borrowing - When Interest Is Deductible (Graph)
N14 Cost of Bon-owing - When Interest Is Not Deductible
N15 Cost of Borrowing - When Interest Is Not Deductible (Graph)
N16 Business Valuation
N17 Making Buy-Sell Agreements Acceptable to the IRS
N18 Sec. 303 Stock Redemption
N19 Corporate Distributions to Redeem Stock
N20 Family Attribution
N21 "S" Corpomtions Generally
N22 Buy-Sell Agreements in "S" Corporations
N23 Transfers for Value
N24 Disability of a Business Owner
N25 Key Employee Insurance
O. The Estate Planning Problem
O01 The Need for Estate Planning
O02 Estate Settlement Costs
O03 High Cost of Dying - Assumes Probate
O04 High Cost of Dying - Assumes No Probatc
O05 High Cost of Dying - $2,000,000 Estate (Graph)
O06 The Federal Estate Tax
O07 Valuation of Estate Assets
O08 Estate Tax Worksheet - Single or Survivor Death
O09 Estate Tax Worksheet - First and Survivor Death
O10 Estates of Fwnous People
O11 Estates of Famous People (Graph)
P. Basic Estate Planning
P01 Basic Steps in the Estate Planning Process
P02 Meet the Estate Planning Team
P03 How Often Should Legal Documents Be Reviewed?
P04 Items to Discuss Before Meeting With An Attomey
P05 Duties of an Executor
P06 Durable Power of Attomey
P07 Living Will - Directive to Physicians - Natural Death Act
P08 Advantages of a Will
P09 Types of Wills and Trusts
P10 State Drawn 'Vill" - Conunon Law States
P11 State Drawn 'Vill" - Conimunity Property States
P12 Avoiding Probate
P13 Holding Title
P14 Joint Tenancy
P15 Should One Hold Appreciated Assets in Community Property or
Joint Tenancy?
P16 Community Property vs. Joint Tenancy (Graph)
P17 Lifetime Gifts
P18 Annual Exclusion Gifts
P19 Section 2503(c) Trusts for Minors
P20 UniforTn Gifts to NEnors Act
P21 Uniforrn Transfers to NEnors Act
P22 Special Needs Trusts
P23 Revocable Living Trust
P24 Funding Your Revocable Living Trust
P25 Various Estate Planning Arrangements - Summary of Benefits
Q. Life Insurance and Estate Taxation
Q01 How Are Death Taxes Paid?
Q02 Taxation of Life Insurance Proceeds
Q03 Irrevocable Life Insurance Trust (Single)
Q04 Irrevocable Life Insurance Trust Diagram (Single)
Q05 Irrevocable Life Insurance Trust (Married)
Q06 AB Trust and hrevocable Insurance Tnist Diagram (Maffied)
Q09 Gifts of Life Insurance Policies
Q10 Adult Children's Insurance Trust
R. Advanced Estate Planning
R01 Death Tax Reduction
R02 Marital Deduction
R03 AB Credit Shelter Trust
R04 AB Credit Shelter Trugt Diagram
R05 ABC Credit Shelter And QTIP Trusts
R06 ABC Credit Shelter/QTIP Tma Diagram
R07 Lifetime QTIP Trust
R08 Credit Shelter Trust vs. Simple Will
R09 Life Insurance and the Unified Credit
R10 Exhausting the Unified Credit Today
R11 Qualified Family-Owned Business Exclusion
R12 Special Use Valuation - IRC Section 2032A
R13 Deferring Payment of Federal Estate Taxes (Sections 6161 and
6166)
R14 Powers of Appointment
R15 Disclaimers
R16 Generation Skipping Transfer Tax
R17 Potential Combined Tax Disaster - Child As Beneficiary
R18 Potential Combined Tax Di@r - Child As Beneficiary (Graph)
R19 Potential Combined Tax Disaster - Grandchild As Beneficiary
R20 Potential Combined Tax Disaster - Grandchild As Beneficiazy
(Graph)
R21 Effects of Sldpping a Generation
R22 Generation-Skipping Transfers and QTTP Trusts
R23 Transfers to Noncitizen Spouses
S. Estate Freezing Techniques
S01 Estate Freezing Generally
S02 Family General Partnerships
S03 Family Limited Partnerships
S04 Installment Sales
S05 Private Annuities
S06 Corporate Recapitahzation
S07 Joint Purchase of Assets
S08 Gift of Remainder Interests in Trust (GRIT)
S09 Grantor Retained Annuity Trust (GRAT)
S10 Grantor Retained Unitrust (GRUT)
S11 Personal Residence GRIT
T. MisceHaneous Estate Information
T01 Fedeml Estate and Gift Taxes (Tables)
T02 Income Tax Tables - Estates, Trusts, Corporations (Current
Year)
T03 "PS 58" Table - Single Person
T04 "US 38" Table - Survivorship Life
T05 1980 Commissioners Standard Ordinary (CSO) Mortality Table
T06 Deaths per Thousand at Various Ages
T07 1986 Life Expectancy Table
T08 The Chance of Dying Before Age 65
T09 Insurance Company Rating Systems
U. Charitable Alternatives
U01 Chazitable Giving Techniques
U02 Asset Replacement Trust
U03 Income Tax Deduction
U04 Charitable Remainder Annuity Trust (CRAT)
U06 Charitable Remainder Annuity Trust Diagram
U07 Charitable Remainder Unitrust (CRUT)
U08 Charitable Remainder Uni@ Diagram
U09 Charitable Remainder Trust - Numerical Tests
U10 Charitable Gift Annuity (CGA)
U11 Charitable Gift Annuity Diagrwn
U12 Pooled Income Fund (PIF)
U13 Pooled Income Fund Diagram
U14 Chazitable Lead Annuity Trust (CLAT)
U15 Charitable Lead Annuity Tmst Diagrarn
U16 Charitable Lead Unitrust (CLUT)
U17 Charitable Lead Unitrust Diagram
U18 Supplemental Retirement income with a CRT
U19 Life Insurance Charitable Plan
U20 Private Foundations
V. Planner Support Reports
V01 Agenda for Discussion
V02 Planner Input Sheet
V03 Receipt for Documents
V04 BRT Update List and Explanations
V05 BRT Report List - Categorical
V06 BRT Report List - Alp@tical
V07 Summary of Legal Citations
V08 NASD Review Information
GE-98-103 (July 1998)
