Articles, tagged with "present value", page 1

Taxes

Internal Rate of Return: Understanding the Difference Between IRR, MIRR and FMRR

17th November 2010
Internal rate of return (IRR), modified internal rate of return (MIRR), and financial management rate of return (FMRR) are three returns used to measure the profitability of investment property. Each method arrives at a percentage rate based upon an initi...
Author: James Kobzeff

Trusts

Qualified Personal Residence Trusts

25th March 2010
A Qualified Personal Residence Trust (QPRT) is an excellent tool for persons with large estates to transfer a principal residence or vacation home at the lowest possible gift tax value. The general rule is that if a person makes a gift of property in whic...
Author: Julius Giarmarco, Esq.

Estate Planning

Private Annuities and Self-Canceling Installment Notes

25th March 2010
Private annuities and self-canceling installment notes (“SCINs”) are both effective wealth transfer planning techniques. There is a present lapse in the estate and generation-skipping transfer taxes, but it’s likely that Congress will re...
Author: Julius Giarmarco, Esq.

Estate Planning

Grantor Retained Annuity Trusts

24th March 2010
A Grantor Retained Annuity Trust or “GRAT” is one of the most powerful and tax efficient wealth transfer tools available today. A GRAT allows a person to transfer the future appreciation of an asset to his/her children with little or no gift t...
Author: Julius Giarmarco, Esq.