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CONFLICTS OF INTEREST RED FLAGS

CONFLICTS OF INTEREST RED FLAGS

CONFLICTS OF INTEREST RED FLAGS. Fran M. DeMaris Executive Vice President Cannon Financial Institute.

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428 views • 42 slides
Advanced S Corporations

Advanced S Corporations

Advanced S Corporations. The American Jobs Creation Act of 2004. Increase in number of shareholders Limit increased to 100 Family treated as 1 shareholder Inadvertent Termination Relief IRA as a S Corporation Bank Shareholder ESBT Beneficiary Defined. Slide 1-1.

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455 views • 36 slides
Advanced S Corporations

Advanced S Corporations

Advanced S Corporations. The American Jobs Creation Act of 2004. Increase in number of shareholders Limit increased to 100 Family treated as 1 shareholder Inadvertent Termination Relief IRA as a S Corporation Bank Shareholder ESBT Beneficiary Defined. Slide 1-1.

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369 views • 36 slides
What Is A 2053(c) Trust?

What Is A 2053(c) Trust?

What Is A 2053(c) Trust?. A 2503(c) Trust enables a grantor to make a gift to a minor in trust and still obtain the gift tax annual exclusion. When Is Use Of A 2053(c) Trust Appropriate?. When a client wishes to make a gift to a minor and:

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405 views • 21 slides
What Is A 2053(c) Trust?

What Is A 2053(c) Trust?

What Is A 2053(c) Trust?. A 2503(c) Trust enables a grantor to make a gift to a minor in trust and still obtain the gift tax annual exclusion. When Is Use Of A 2053(c) Trust Appropriate?. When a client wishes to make a gift to a minor and:

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519 views • 21 slides
CHAPTER 23

CHAPTER 23

CHAPTER 23. ESTATES AND TRUSTS. FOCUS OF CHAPTER 23. The Role Accountants Play in Estate Planning Principal Versus Income Accounting for Estates Accounting for Trusts. Trusts: The Parties Involved. The parties to a trust are the: Trustor: The party creating the trust.

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294 views • 20 slides

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