Pages

Friday, 24 January 2014

Choosing Trusts, Wills And Lawyers - Estate Planning Decisions

By Frank Miller


The objective of this discussion is to review some of the myths and realities of estate planning. A number of articles have been written on the subject but let's see if we can't put a different spin on it by keeping it simple. By dispelling some of the common misconceptions, we will have a better understanding of how important it is to take positive action to keep our estate plans in order. The Economic Growth and Tax Reconciliation Relief Act of 2001 (EGTRRA) threw many individuals for a loop when it came to estate planning. Tax laws are never simple but EGTRRA added a level of confusion rarely seen in advanced planning. For instance, between now and 2011 the federal estate tax is scheduled to decrease, disappear and then spring back to life. According to a Wall Street Journal article dated May 11, 2005, the "...current estate tax law puts estate-tax planners in an impossible situation...". With such uncertainty, some potentially damaging estate planning myths have surfaced. These financial "urban legends" stand in the way of prudent estate planning.

We will address some of the most prevalent and most common estate plan trusts myths so we can be better informed. Myth. The Federal Estate Tax was repealed. The passage of the 2001 EGTRRA provided valuable estate tax breaks. Because of the peculiar way in which the law was written, the Economic Growth and Tax Relief Reconciliation Act also gave some people a false sense of security by leading them to believe that the federal estate tax was repealed in 2001.

Your estate planning attorneys will help you determine, from the existing state of your financial affairs, including your investments, real estate holdings, and personal property, what your estate planning goals should be. They will help you get a realistic picture of the potential needs of your survivors, and elicit a clear understanding of your final health care desires.

One myth many have is that a person's assets will always go "to the state" if he or she dies without a will. This is false. The "intestacy" statutes provide for specific property dispositions in the absence of a will -- however, these dispositions may not reach the desired result. For instance, in California should a wife with two adult children by her husband die, the husband would by definition already own one half (1/2) of the community interest of the entire estate. Under the intestacy statutes, the husband would also receive one half (1/2) of the wife's community share [California Probate Code 6401(a)] (now, giving him a grand total three fourths' (3/4ths) share of the total estate of both) and the two adult children would split the remaining one half (1/2) of their mother's assets. [California Probate Code 6402(a)]. However, this may not be the best: If the children are stingy and well-off adults, the wife might have wanted her entire estate to go to her surviving husband. Another myth is that probate estates always go on endlessly, and are always horrendously expensive. While estates can be time consuming and expensive, most can be handled in months, depending upon the complexity of the estate, the number of creditors, and other factors such as the tranquility of family relationships. On the other hand, there is certainly truth to the criticism that probate estates can be lengthy affairs: Personally, I am familiar with a probate estate which has been pending since 1991 -- about 16 years. Also, probate estates can take additional time if there are complicating circumstances like (for example) the heirs are difficult to locate or if there are disputes among family members.

Estate planning attorneys can also advise you as to whether or not any personal changes in you life will require a change in your estate plan. If, for instance, you are widowed or divorced, in you later years, and considering remarriage, you should be aware that there may be consequences for your estate. Should you remarry late in life, you and you spouse will be responsible for the costs of each other's long-term health care should one of you be placed in a nursing home. Those costs be a significant drain on you, or you future spouse's, assets.

From the past, we can predict the future. If history is any indication, we have not heard the last of the federal estate tax, not by a long shot. The federal estate tax dates back to 1797 and has been repealed four times (counting 2010) only to come back to life each time. We all know that historically estate tax has been used as a funding mechanism during times of war. Many well known and respected individuals, historic and contemporary are supporters of the federal estate tax; Theodore Roosevelt, Thomas Paine, Andrew Carnegie, Bill Gates and Warren Buffet to name a few.




About the Author:



No comments:

Post a Comment