NEWSLETTERS

In this issue of The Wealth Counselor, as we continue our series on planning opportunities related to business exit planning, we will examine two methods of transferring a business to employees: Management Buyout Options and Employee Stock Ownership Plans (ESOP).

A new 3.8% surtax on certain investment income starts January 1, 2013, as part of the health care reform act. While that's a couple of years away, it is not too early to start planning for it, because there are steps clients can take this year that will help reduce or even eliminate it. In this issue of The Wealth Counselor, we present an overview of this surtax, explore what taxpayers it will affect, and give some planning ideas you can use now with your clients.

In this issue of The Wealth Counselor, we will examine a case study of how clients can benefit from selling non-voting stock in a closely held business to a specific type of "grantor" dynasty trust.