INSIGHT ON ESTATE PLANNING

Insight on Estate Planning is published by the National Academies Estate-based Philanthropy Program. Use the links below to read past issues of Insight. You may also use the subject index to find older articles.

If you have any questions about Insight, or would like to suggest a topic for a future article, please contact us at insight@nationalacademies.org or 202.334.2431.

ISSUE 10
Innovative Strategies for Using Life Insurance in Charitable Giving; Estate Planning Spotlight: The Charitable Gift Annuity
(Web page)

ISSUE 9
In Uncertain Times, Return to the Fundamentals – Your Values
(115KB PDF file, requires free Adobe Acrobat.)

ISSUE 8
Windows of Opportunity - Two ways to take advantage of today’s less-than-ideal investment environment (113KB PDF file, required free Adobe Acrobat.)

ISSUE 7
Estate Planning From Your Spouse’s Perspective - The entire text of Issue 7 is available as a PDF file (169k). (Requires Adobe Acrobat Reader.) You may also wish to listen to audio files on this topic, available here. (Requires the RealPlayer.)

ISSUE 6
The entire text of Issue 6 is available as a PDF file (81k). (Requires Adobe Acrobat Reader.)

ISSUE 5
The entire text of Issue 5 is available as a PDF file (96k). (Requires Adobe Acrobat Reader.)

ISSUE 4
Questions and Answers: The Tax Act and Your Estate Plan - The 2001 Tax Act makes reviewing and updating your estate plan more important than before. Insight addresses some of the questions readers may have about the effect of the new tax structure on their estate plans.

The entire text of Issue 4 is available as a PDF file (74k). (Requires Adobe Acrobat Reader.)

ISSUE 3
Making the Most of Your Retirement Plan Assets - Although a tax-deferred retirement plan can be a good source of retirement income for you, it may prove expensive to pass it to your heirs through your estate plan. But, by designating your residual retirement assets to a charitable organization, you can provide enormous tax savings to your heirs.

Common Estate Planning Mistakes
Assuming All Assets Are Created Equal - When deciding how to allocate the assets in their estate, many people make the mistake of assuming that a dollar’s worth of one asset is equal to a dollar’s worth of another asset. In fact, the final value of seemingly equal assets passing to your heirs can differ widely.

Ask An Expert
“Final Expense” Funds - Q: My friends have suggested setting aside a fund in my estate plan so my heirs will be able to pay the “final” expenses involved. Is this necessary?

The entire text of Issue 3 is also available as a PDF file (88k). (Requires Adobe Acrobat Reader.)

ISSUE 2
Values Not Valuables, Part II - The second part of a feature article on “Values Centered Estate Planning,” a strategy that puts all of your resources -- your assets and ideas -- behind your most fundamental beliefs about the good of your loved ones and society.

Focus On . . . Bequests - A simple and flexible way to perpetuate your values is by including a gift to your favorite charities in your will. These revocable gifts, called bequests, have no impact on your current assets.

Common Estate Planning Mistakes
Revocable Living Trusts as a “Must Have” - While an RLT is an ideal arrangement for many, your plan should outline your unique financial objectives and personal values.

The entire text of Issue 2 is also available as a PDF file (320k). (Requires Adobe Acrobat Reader.)

ISSUE 1
Values Not Valuables, Part I - Part one of a feature article on “Values Centered Estate Planning,” a strategy that puts all of your resources -- your assets and ideas -- behind your most fundamental beliefs about the good of your loved ones and society.