Author(s): Chris TSOVOLOS This powerpoint presentation discusses the importance of estate planning, how to structure a tax effective will, the advantage of testamentary trusts and how to use them effectively, the role of the tax adviser in estate planning and latest developments.
Author(s): Yvette PIETSCH This seminar paper discusses income tax issues arising on death, CGT and stamp duty implications on assets passing to the excutor and the beneficary, CGT main residence exemption on death, special CGT rules if the beneficiary is a charity, creation of life estates in a will and CGT implications and dealing with assets held through a family trust.
Author(s): Andrew SKINNER This seminar paper discusses the role of superannuation in estate planning, controlling the superannuation assets and the tax implications of death for the superannuation fund.
Author(s): Mark WILKINSON This seminar paper deals with strategies for dealing with superannuation benefits, benefits in the accrual stage, benefits in the pension phase, reversionary and other pensions, the special case of minors, what to do with excessive benefits, and hidden tax dangers in death benefits.
Author(s): Michael SCHNEIDER This seminar paper discusses what a business estate/succession plan is, how to define the objectives with the client, understanding the legal structure and financials, the four likely scenarios, and what are the key issues for each?