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      Should I buy or lease assets for my business?   Education Planning   Articles     529 plans       529 plans and financial aid eligibility       529 plans vs. other college savings options       529 plans: The ins and outs of contributions and withdrawals       Choosing a state savings plan       Estate planning and 529 plans       Income tax planning and 529 plans       Making changes to your 529 account       Opening a 529 account       The ABCs of 529 plans     Education planning basics       ABCs of financial aid       Can I afford to send my child to college?       Education tax credits       Finding money to pay college bills out of pocket       Going back to school as an adult       Health insurance for college students       Helping your child make the transition from high school to college       How student loans impact your credit       Research tips when choosing a college       Saving for retirement and a child's education at the same time       Sticker shock--creative ways to lower the cost of college       Student loan basics       The best ways to save for college       The college application process   Decision Tools     529 plans       529 plans vs. Coverdell education savings accounts       529 plans: advisor-sold state savings plans       529 plans: direct-sold state savings plans       529 plans: prepaid tuition plans       State savings plan nonqualified withdrawals calculator       State savings plans vs. prepaid tuition plans     Determining how much to save for college       College savings analyzer       Finding the funds to pay for a college education       Higher education figures at-a-glance     Evaluating college savings options       Advantages and disadvantages of 529 plans       Advantages and disadvantages of Coverdell education savings accounts       Advantages and disadvantages of custodial accounts for college savings       Advantages and disadvantages of U.S. savings bonds for college savings       College funding options analyzer       College savings vehicles compared     Financial aid       College application and financial aid calendar       Comparison of federal higher education loans       Financial aid calendar     Tax issues       Comparison of education tax credits and deductions       Qualified education expenses defined       Summary of tax-advantaged college savings options   FAQs     529 plan basics       Do 529 plans include both state savings plans and prepaid tuition plans?       How long have 529 plans been around?       How many states currently have 529 plans?       What can you tell me about employer-sponsored 529 plans?       What is the Independent 529 Plan?       What's the difference between state savings plans and prepaid tuition plans?       Who can legally offer 529 plans?       Why are these plans referred to as "529" plans?     529 plans: Tax issues       Can I deduct my contributions to my 529 account?       Can I use 529 funds to pay my child's college expenses in the same year I take either the Hope credit or the Lifetime Learning credit?       How does the annual gift tax exclusion apply to contributions to a 529 plan?       I intend to make tuition payments directly to my grandchild's college, and I know this will reduce my estate. But would it be better to contribute to a 529 plan instead?       I know that qualified withdrawals from state savings plans are now exempt from federal income tax. But what about state taxes?       I opened a 529 plan and my child is the beneficiary. If my mother makes a contribution to the plan, is that considered a gift to me or to my child?       I opened a state savings plan sponsored by a different state than my own. Will I get that state's tax benefits?       I'd like to make a lump-sum contribution to my grandchild's 529 account. Will I owe gift tax?       If I cash in Series EE U.S. savings bonds I purchased 10 years ago and contribute the proceeds to a 529 plan, can I still avoid paying tax on the proceeds?       The Economic Growth and Tax Relief Reconciliation Act of 2001 contains sunset provisions. Should I be worried about this?       Will I be penalized if the money in my 529 plan isn't used for college expenses?       Will I pay income tax when the money in my 529 plan is withdrawn to pay for college expenses?       Will the value of my 529 account be included in my estate or my beneficiary's estate?   Estate Planning   Articles     Assets       Asset protection in estate planning       Estate planning and 529 plans       Transferring your family business     Beneficiary designations       Choosing a beneficiary for your IRA or 401(k)       Designating a beneficiary for life insurance     Charitable giving       Charitable giving       Life insurance and charitable giving     Estate planning basics       Estate planning--an introduction       Facing the possibility of incapacity       Gift and estate taxes       Trust basics       Wills--the cornerstone of your estate plan     Life insurance       Life insurance and estate planning       Life insurance and terminal illness       Life insurance: do you need it?       Planning ahead for life insurance proceeds       The ins and outs of policy ownership     Medicaid planning       Medicaid and nursing home care       Medicaid and the principal residence       Medicaid planning basics     Probate       Bypassing probate       Understanding probate   Decision Tools     Business planning       Business life insurance needs       Business succession planning alternatives       Choosing a business entity       How cross purchase plans work       How entity purchase plans work       Number of policies needed with a cross purchase plan       Planning for succession of a business interest     Charitable giving       How a charitable lead trust works       How a charitable remainder trust works       The best property to give to charity     Estate planning basics       529 Plan Federal estate tax calculator       529 Plan Federal estate tax calculator - (Consumer Version)       Common incapacity documents       Estate shrinkage       Federal estate tax estimator       Federal transfer tax exemption amounts under the Tax Act of 2001       Steps to estate planning success       Table of federal estate tax brackets and exemption limits     Life insurance       Life insurance needs analyzer     Probate       The probate process: 3 to 9 months after death       The probate process: 9 to 12 months after death       The probate process: initial tasks       Types of post-mortem elections     Trusts       Advantages of trusts       How a grantor retained income trust (GRIT) works       How an irrevocable life insurance trust (ILIT) works       How an irrevocable trust protects assets   FAQs     Estate and gift tax       How can I determine what my business is worth for estate and gift tax purposes?       How can I minimize taxes on my estate?       How will estate taxes be paid if I leave no provision in my will?       I intend to make tuition payments directly to my grandchild's college, and I know this will reduce my estate. But would it be better to contribute to a 529 plan instead?       I just made a gift. Do I have to file a gift tax return?       If I am the account owner when I die, will the value of my 529 account be included in my estate?       The death benefit from insurance on my life will be paid to an irrevocable life insurance trust (ILIT). What if those funds are needed to pay my estate taxes?       What is a family limited partnership, and will it help reduce estate taxes?       What is the applicable exclusion amount?       Will the value of my 529 account be included in my estate or my beneficiary's estate?     Estate planning basics       How often do I need to review my estate plan?       Isn't estate planning only for the rich?       What makes up my taxable estate?     Life insurance and estate planning       Are life insurance proceeds income taxable?       The death benefit from insurance on my life will be paid to an irrevocable life insurance trust (ILIT). What if those funds are needed to pay my estate taxes?       What is a life insurance trust and why should I consider establishing one?       When I die, is my beneficiary required to take a lump-sum payment of my life insurance death benefit?       Will my beneficiaries have to pay taxes on the proceeds of my life insurance policy?     Planning for incapacity       What is an advanced directive for health care, and will it help me avoid court involvement during incapacity?       What is the difference between a power of attorney and a durable power of attorney?     Probate       Does property owned jointly avoid probate?       What is probate and why do I want to avoid it?     Trusts       Can an UGMA/UTMA account reduce my child's financial aid for college?       Should I establish a trust for my child's college education fund?       What is a Crummey power?       What is a life insurance trust and why should I consider establishing one?       What is a living trust?     Wills       Can I disinherit relatives I don't like?       Can I transfer my business through my will?       Do I have to accept a bequest I don't want?       Do I need an attorney to prepare my will?       How will estate taxes be paid if I leave no provision in my will?       I want my son to have my valuable collection of baseball cards when I die. How do I make sure he gets it?       What is the difference between a living will and a living trust?       What will happen if I die without a will?       Who should I name as guardian of my children in case my spouse and I should die at the same time?       Who should I name as trustee?   Special Situations   Articles     Career planning       Evaluating a job offer       Evaluating an early retirement offer       Health insurance and COBRA: sometimes you can take it with you       Receiving unemployment benefits     Caring for an aging parent       Caring for your aging parents       Do your parents need long-term care insurance?       Facing the possibility of incapacity       Housing options for older individuals       Medicaid and nursing home care       Medicaid and the principal residence       Medicaid planning basics       The sandwich generation: juggling family responsibilities.     Divorce       Dealing with divorce       Health insurance and divorce       Insurance concerns of divorcing couples     Loss of a spouse       Claiming life insurance benefits       Organizing your finances when your spouse has died       Social Security survivor's benefits     Marriage       Establishing a budget       Getting started: establishing a financial safety net       Merging your money when you marry   Decision Tools     Financial basics       Auto loan payment calculator       College funding options analyzer       College savings analyzer       Credit cards--advantages vs. disadvantages       Growth of annual deposits calculator       Loan amortization calculator       Mortgage payment calculator       Net worth calculator