{"id":51796,"date":"2017-04-21t04:59:00","date_gmt":"2017-04-21t08:59:00","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=51796"},"modified":"2017-04-24t07:26:10","modified_gmt":"2017-04-24t11:26:10","slug":"entity-choice-light-estate-gift-tax-rules","status":"publish","type":"post","link":"\/\/www.g005e.com\/2017\/04\/21\/entity-choice-light-estate-gift-tax-rules\/","title":{"rendered":"entity choice in light of estate and gift tax rules"},"content":{"rendered":"<p><strong><a href=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2017\/04\/womanmanmeeting_adobestock_78480566.jpeg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-51797\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2017\/04\/womanmanmeeting_adobestock_78480566-424x283.jpeg\" alt=\"man and woman in meeting\" width=\"424\" height=\"283\" \/><\/a>what advisors need to know about the structures under which their clients do business.<\/strong><\/p>\n<p><em>by blake christian<\/em><\/p>\n<p>as many advisors have learned, the 2013 increase in personal federal income tax rates \u2013 up to 39.6 percent, plus a potential 3.8 percent federal tax on net investment income (nii) \u2013 combined with a drop in the maximum estate and gift tax rate to 40 percent (only on net assets of $5.34 million per spouse), significantly changed estate tax planning for most taxpayers. it\u2019s especially important for your successful business owner clients.<\/p>\n<blockquote>\n<p class=\"name\"><strong>more: <a title=\"permanent link to 11 tax client questions for year-round billings\" href=\"\/\/www.g005e.com\/2017\/04\/11\/11-questions-tax-clients-year-round-billings\/\" rel=\"bookmark\">11 tax client questions for year-round billings<\/a><\/strong><\/p>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-49700\" src=\"http:\/\/4f2bur4nuye2cgakm2rm61qk.wpengine.netdna-cdn.com\/wp-content\/uploads\/2016\/08\/yellow_key_clip_art-e1375897299811-36p-hi-1-e1470686574894.jpg\" alt=\"goprocpa.com\" width=\"39\" height=\"16\" \/><span style=\"color: #b79c00;\">exclusively for pro members. <\/span><\/strong><span style=\"color: #b79c00;\"><a style=\"color: #b79c00;\" href=\"\/\/www.g005e.com\/wp-login.php?redirect_to=\/\/www.g005e.com\/2017\/04\/21\/entity-choice-light-estate-gift-tax-rules\/\">log in here<\/a> or <a class=\"external\" style=\"color: #b79c00;\" href=\"http:\/\/goprocpa.com\/\" target=\"_blank\">2022世界杯足球排名 today<\/a>.<\/span><\/p><\/blockquote>\n<p>one of the most common questions i get from clients and friends is about which legal structure they should opt for to run their new or existing business. my standard answer is, \u201cwell, it depends.\u201d<br \/>\n <a href=\"\/\/www.g005e.com\/2017\/04\/21\/entity-choice-light-estate-gift-tax-rules\/#more-51796\" class=\"more-link\">read more &rarr;<\/a><\/p>\n<div class='shareinpost'><ul class=\"socialwrap row\"><li class=\"icon_text\"><a  rel='nofollow'  target='_blank'  title='https:\/\/www.facebook.com'  href='http:\/\/www.facebook.com\/sharer.php?u=https%3a%2f%2fwww.g005e.com%2f2017%2f04%2f21%2fentity-choice-light-estate-gift-tax-rules%2f&amp;t=entity+choice+in+light+of+estate+and+gift+tax+rules'  ><img  src='\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif'  height='24' width='24'  class='image-24' alt='facebook'  style='background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-300px 0px'   \/> <span class=\"head\">like this on facebook<\/span><\/a><\/li><li class=\"icon_text\"><a  rel='nofollow'  target='_blank'  title='https:\/\/www.linkedin.com\/'  href='http:\/\/www.linkedin.com\/sharearticle?mini=true&amp;url=https%3a%2f%2fwww.g005e.com%2f2017%2f04%2f21%2fentity-choice-light-estate-gift-tax-rules%2f&amp;title=entity+choice+in+light+of+estate+and+gift+tax+rules&amp;summary=what+advisors+need+to+know+about+the+structures+under+which+their+clients+do+business.%0d%0a%0d%0aby+blake+christian%0d%0a%0d%0aas+many+advisors+have+learned%2c+the+2013+increase+in+personal+federal+income+tax+rates+%e2%80%93+up+to+39.6+percent%2c+plus+a+potential+3.8+percent+federal+tax+on+net+investment+income+%28nii%29+%e2%80%93+combined+with+a+drop+i'  ><img  src='\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif'  height='24' width='24'  class='image-24' alt='linkedin'  style='background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-850px 0px'   \/> <span class=\"head\">share on linkedin<\/span><\/a><\/li><li class=\"icon_text\"><a  rel='nofollow'  target='_blank'  title='https:\/\/twitter.com\/'  href=\"http:\/\/twitter.com\/share?url=https%3a%2f%2fwww.g005e.com%2f2017%2f04%2f21%2fentity-choice-light-estate-gift-tax-rules%2f&amp;text=%23cpa+link%3a++-+ via+%40cpa_trendlines\"  ><img  src='\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif'  height='24' width='24'  class='image-24' alt='twitter'  style='background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-1625px 0px'   \/> <span class=\"head\">tweet this item<\/span><\/a><\/li><li class=\"icon_text\"><a rel=\"_self\" href=\"mailto:?subject=cpa%20trendlines%20:%20entity%20choice%20in%20light%20of%20estate%20and%20gift%20tax%20rules&amp;body=here's%20something%20worth%20seeing%20from%20\/\/www.g005e.com...\r\n\r\n\r\n\r\n%20%20\/\/www.g005e.com\/2017\/04\/21\/entity-choice-light-estate-gift-tax-rules\/\" title=\"email this: entity choice in light of estate and gift tax rules \"><img loading=\"lazy\" decoding=\"async\" src=\"\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif\" height=\"24\"  width=\"24\" style=\"background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-275px 0px\" class=\"image-24\"  alt=\"email\" \/> <span class=\"head\">email this<\/span><\/a><\/li><\/ul><div class=\"clean\"><\/div> <\/div>","protected":false},"excerpt":{"rendered":"<p><strong><a href=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2017\/04\/womanmanmeeting_adobestock_78480566.jpeg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-51797\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2017\/04\/womanmanmeeting_adobestock_78480566-424x283.jpeg\" alt=\"man and woman in meeting\" width=\"424\" height=\"283\" \/><\/a>what advisors need to know about the structures under which their clients do business.<\/strong><\/p>\n<p><em>by blake christian<\/em><\/p>\n<p>as many advisors have learned, the 2013 increase in personal federal income tax rates \u2013 up to 39.6 percent, plus a potential 3.8 percent federal tax on net investment income (nii) \u2013 combined with a drop in the maximum estate and gift tax rate to 40 percent (only on net assets of $5.34 million per spouse), significantly changed estate tax planning for most taxpayers. it\u2019s especially important for your successful business owner clients.<\/p>\n<blockquote>\n<p class=\"name\"><strong>more: <a title=\"permanent link to 11 tax client questions for year-round billings\" href=\"\/\/www.g005e.com\/2017\/04\/11\/11-questions-tax-clients-year-round-billings\/\" rel=\"bookmark\">11 tax client questions for year-round billings<\/a><\/strong><\/p>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-49700\" src=\"http:\/\/4f2bur4nuye2cgakm2rm61qk.wpengine.netdna-cdn.com\/wp-content\/uploads\/2016\/08\/yellow_key_clip_art-e1375897299811-36p-hi-1-e1470686574894.jpg\" alt=\"goprocpa.com\" width=\"39\" height=\"16\" \/><span style=\"color: #b79c00;\">exclusively for pro members. <\/span><\/strong><span style=\"color: #b79c00;\"><a style=\"color: #b79c00;\" href=\"\/\/www.g005e.com\/wp-login.php?redirect_to=\/\/www.g005e.com\/2017\/04\/21\/entity-choice-light-estate-gift-tax-rules\/\">log in here<\/a> or <a class=\"external\" style=\"color: #b79c00;\" href=\"http:\/\/goprocpa.com\/\" target=\"_blank\">2022世界杯足球排名 today<\/a>.<\/span><\/p>\n<\/blockquote>\n<p>one of the most common questions i get from clients and friends is about which legal structure they should opt for to run their new or existing business. my standard answer is, \u201cwell, it depends.\u201d<br \/>\n <a href=\"\/\/www.g005e.com\/2017\/04\/21\/entity-choice-light-estate-gift-tax-rules\/#more-51796\" class=\"more-link\">read more &rarr;<\/a><\/p>\n<div class='shareinpost'>\n<ul class=\"socialwrap row\">\n<li class=\"icon_text\"><a  rel='nofollow'  target='_blank'  title='https:\/\/www.facebook.com'  href='http:\/\/www.facebook.com\/sharer.php?u=https%3a%2f%2fwww.g005e.com%2f2017%2f04%2f21%2fentity-choice-light-estate-gift-tax-rules%2f&amp;t=entity+choice+in+light+of+estate+and+gift+tax+rules'  ><img  src='\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif'  height='24' width='24'  class='image-24' alt='facebook'  style='background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-300px 0px'   \/> <span class=\"head\">like this on facebook<\/span><\/a><\/li>\n<li class=\"icon_text\"><a  rel='nofollow'  target='_blank'  title='https:\/\/www.linkedin.com\/'  href='http:\/\/www.linkedin.com\/sharearticle?mini=true&amp;url=https%3a%2f%2fwww.g005e.com%2f2017%2f04%2f21%2fentity-choice-light-estate-gift-tax-rules%2f&amp;title=entity+choice+in+light+of+estate+and+gift+tax+rules&amp;summary=what+advisors+need+to+know+about+the+structures+under+which+their+clients+do+business.%0d%0a%0d%0aby+blake+christian%0d%0a%0d%0aas+many+advisors+have+learned%2c+the+2013+increase+in+personal+federal+income+tax+rates+%e2%80%93+up+to+39.6+percent%2c+plus+a+potential+3.8+percent+federal+tax+on+net+investment+income+%28nii%29+%e2%80%93+combined+with+a+drop+i'  ><img  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no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-1625px 0px'   \/> <span class=\"head\">tweet this item<\/span><\/a><\/li>\n<li class=\"icon_text\"><a rel=\"_self\" href=\"mailto:?subject=cpa%20trendlines%20:%20entity%20choice%20in%20light%20of%20estate%20and%20gift%20tax%20rules&amp;body=here's%20something%20worth%20seeing%20from%20\/\/www.g005e.com...\n\n\n\n%20%20\/\/www.g005e.com\/2017\/04\/21\/entity-choice-light-estate-gift-tax-rules\/\" title=\"email this: entity choice in light of estate and gift tax rules \"><img loading=\"lazy\" decoding=\"async\" src=\"\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif\" height=\"24\"  width=\"24\" style=\"background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-275px 0px\" class=\"image-24\"  alt=\"email\" \/> <span class=\"head\">email this<\/span><\/a><\/li>\n<\/ul>\n<div class=\"clean\"><\/div>\n<\/p>\n<\/div>\n","protected":false},"author":2179,"featured_media":51722,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","footnotes":""},"categories":[1905,3120],"tags":[],"class_list":["post-51796","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-clients-and-service","category-pro-member-exclusive","membership-content","access-restricted"],"acf":[],"yoast_head":"<!-- this site is optimized with the yoast seo plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>entity choice in light of estate and gift tax rules - 卡塔尔世界杯常规比赛时间<\/title>\n<meta name=\"description\" content=\"actionable intelligence for tax, accounting, and financial professionals\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"\/\/www.g005e.com\/2017\/04\/21\/entity-choice-light-estate-gift-tax-rules\/\" \/>\n<meta property=\"og:locale\" content=\"en_us\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"entity choice in light of estate and gift tax rules - 卡塔尔世界杯常规比赛时间\" \/>\n<meta property=\"og:description\" content=\"actionable intelligence for tax, accounting, and financial professionals\" \/>\n<meta property=\"og:url\" content=\"\/\/www.g005e.com\/2017\/04\/21\/entity-choice-light-estate-gift-tax-rules\/\" \/>\n<meta property=\"og:site_name\" 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