eBook - ePub

2026 Field Guide: Estate & Retirement Planning, Business Planning & Employee Benefits

Name: 2026 Field Guide: Estate & Retirement Planning, Business Planning & Employee Benefits
ISBN: 9781588528872

Randy L. Zipse,

Lina R Storm,

Donald Cady,

English
ePUB (mobile friendly)
Available on iOS & Android

eBook - ePub

2026 Field Guide: Estate & Retirement Planning, Business Planning & Employee Benefits

Randy L. Zipse,

Lina R Storm,

Donald Cady,

About this book

The 2026 Field Guide addresses estate planning, retirement planning, business planning, and employee benefits in four distinct sections. It includes practical advice on applying the latest legislation and case law, and it incorporates projected inflation adjustments for 2026. Supportive charts accompany complex topics to clarify essential concepts. State-by-state summaries cover sales tax rates, capital gains rates, and estate/inheritance tax rates.

New in the 2026 Edition:

Analysis of the One Big Beautiful Bill Act, featuring a new section summarizing the act's provisions and a dedicated section on Trump accounts, traditional IRAs with unique rules applying until a child reaches age 18.
Updates throughout the book reflecting the One Big Beautiful Bill Act, with coverage of:
- 529 Plans, including the expanded definition of qualified education expenses and the rollover of 529 plans into ABLE accounts
- The senior deduction of up to $6,000 (single filers) or $12,000 (married filing jointly)
- The 199A deduction for pass-through companies, including a new minimum deduction of $400 (adjusted for inflation) for eligible taxpayers, effective after the tax year ending December 31, 2025
- Expanded Qualified Small Business Stock benefits that offer substantial new opportunities for founders, investors, and emerging companies
- Aggregation and allocation rules under IRC Sec. 162(m), applying the $1 million limit to "specified covered employees" of publicly held corporations within a controlled group for executive bonus plans
A new section on private placement life insurance and how it differs from traditional variable life insurance
Update on the Fifth Circuit Court of Appeals decision granting the Department of Labor's request for a 60-day extension to determine next steps on continuing litigation regarding the DOL's "final rule"
The latest Health Savings Account limits
Updated state laws on intestate succession and revised summaries of income tax, capital gains tax, and estate and inheritance tax in every state

Key Topics Covered:

One Big Beautiful Bill Act
SECURE Act and SECURE Act 2.0
Estate, gift, and income tax planning strategies
Business valuations and transfers
Employee compensation and benefit planning
Asset protection strategies
Insurance products and risk management techniques
Social Security, Medicare, and Medicaid eligibility and benefits
Fringe benefits
Trust structures and trust planning
Corporations and pass-through entities

Frequently asked questions

Yes, you can cancel anytime from the Subscription tab in your account settings on the Perlego website. Your subscription will stay active until the end of your current billing period. Learn how to cancel your subscription.

At the moment all of our mobile-responsive ePub books are available to download via the app. Most of our PDFs are also available to download and we're working on making the final remaining ones downloadable now. Learn more here.

Perlego offers two plans: Essential and Complete

Essential is ideal for learners and professionals who enjoy exploring a wide range of subjects. Access the Essential Library with 800,000+ trusted titles and best-sellers across business, personal growth, and the humanities. Includes unlimited reading time and Standard Read Aloud voice.
Complete: Perfect for advanced learners and researchers needing full, unrestricted access. Unlock 1.4M+ books across hundreds of subjects, including academic and specialized titles. The Complete Plan also includes advanced features like Premium Read Aloud and Research Assistant.

Both plans are available with monthly, semester, or annual billing cycles.

We are an online textbook subscription service, where you can get access to an entire online library for less than the price of a single book per month. With over 1 million books across 1000+ topics, we’ve got you covered! Learn more here.

Look out for the read-aloud symbol on your next book to see if you can listen to it. The read-aloud tool reads text aloud for you, highlighting the text as it is being read. You can pause it, speed it up and slow it down. Learn more here.

Yes! You can use the Perlego app on both iOS or Android devices to read anytime, anywhere — even offline. Perfect for commutes or when you’re on the go.
Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app.

Yes, you can access 2026 Field Guide: Estate & Retirement Planning, Business Planning & Employee Benefits by Randy L. Zipse,Lina R Storm,Donald Cady in PDF and/or ePUB format, as well as other popular books in Business & Insurance. We have over one million books available in our catalogue for you to explore.