- Tax Planning
- Investments 1: Before you Invest
- Investments 2: Your Investment Plan
- Investments 3: Securities Market Basics
- Investments 4: Bond Basics
- Investments 5: Stock Basics
- Investments 6: Mutual Fund Basics
- Investments 7: Building Your Portfolio
- Investments 8: Picking Financial Assets
- Investments 9: Portfolio Rebalancing and Reporting
- Retirement 1: Basics
- Retirement 2: Social Security
- Retirement 3: Employer Qualified Plans
- Retirement 4: Individual and Small Business Plans
- Estate Planning Basics
- Introduction
- Understand the Principles of Estate-Planning
- Understand the Importance of Estate Planning and the Goals of Estate Planning
- Understand the Estate-Planning Process
- Know How Trusts Can Be Used to Your Advantage in Estate Planning
- Understand the Importance of Wills and Probate Planning
- Summary
- Assignments
Case Study #4 Answers
A. Anne’s estate is calculated by adding to her net worth (estate taxes minus debts) the value of her life insurance death benefit plus death benefits associate with her employer retirement plan. Note that cash value is not distributed (unless with an insurance rider).
$2,500,000 + 250,000 + 50,000 = $2,800,000
B. Zero.
C. Her estate is not subject to federal estate taxes because her estate is less than $3,500,000.
D. Any of the $2,800,000 that passes to the heirs must go through probate.
