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Part Two provides more scenarios under which an Employer-Sponsored Death Benefit plan may be assigned, based on IRS memoranda.
Part One of this article, in last month’s issue, introduced the concept of the taxation of capital income, under which the donor or deceased owner of an appreciated asset would realize a capital gain at the time of the transfer. The article discussed how an Employer-Sponsored Death Benefit plan could help remove the appreciated asset from one’s estate and how the assignment of such a policy to an irrevocable life insurance trust (ILIT), or insurance limited partnership (ILP) will be recognized for federal transfer tax purposes.
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The Connection Between Process Improvement, Project Management, and Pricing
By Catherine Alman MacDonagh and Frederick J. Esposito Jr.
Law firms must continuously review business and legal processes to operate and interact with less waste and costs and develop pricing models that address client needs while generating profits for the law firm. This is actually simple, but not easy to do.
After Another Big Year, Law Firms Should Plan for Recession
By J. Mark Santiago
Planning for the downturn in a clear, methodical way by investing the existing good fortune that most firms enjoy into strengthening your technical infrastructure, trimming expenses, and rethinking how administrative services are delivered to the attorneys.
The Stenography Shortage Is Impacting Client Service: What’s the Future of Court Reporting?
By Dean Whalen
In the court reporting market, technology has matured to match or exceed stenography’s stronghold on speed and accuracy and, as such, is poised to disrupt the market.
Why Focusing on Client Experience Is Critical and How to Get Started
By Kristen Dallman
In this marketplace, one thing is abundantly clear: To remain competitive, you must adapt. So how can you adapt in a way that meets the increased expectations of today’s client? Focus on client experience.
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