181. Estate Planning Topic Page Establishes the need for a workable plan to distribute your assets according toyour wishes and help reduce taxes for your heirs. http://www.ing.com/us/plan/estate/

US Home ING Group Customer Service Search ... Site Map Estate Planning Account Access Planning For Life About ING Financial Professionals Employers/Sponsors Institutions A well-drawn estate plan may let you reduce or avoid taxes, distribute assets, and make your wishes known. More... More Stepping Back From your house to your doll collection, do you know what you're worth? An estate plan includes strategies to help build, protect and distribute your assets. More... More Explore Options Smart planning makes settling your estate quicker, less expensive and can help maximize its worth Let a professional help with your estate needs. Contact an ING Professional today. More... More Make It Happen Getting started simply requires a few basic tools. Related Articles: Valuing Your Estate Do I Need an Estate Plan? Estate Plan Considerations What is Estate Planning? ... Estate Planning Tools Related Topics: Life Insurance Annuities Trusts Contact Us ... ING's Privacy Promise

182. John A. Scott, P.C. - Northern Michigan Estate Planning Attorney Traverse City attorney, specializing in estate planning, probate law, charitable foundations and real estate law. http://www.johnascottpc.com

Associate Diane Kuhn Huff The Monthly Elder Law Planner, a monthly newsletter published by John A. Scott, P.C. FRAUD ALERT TAX UPDATES FOR 2004 John A. Scott, P.C. is a Northern Michigan Law Firm concentrating in the following areas of law practice: Estate Planning Probate Law Trust Administration Real Estate ... The Executor (the poem) Let us answer your Estate Planning questions... On this page we provide step by step answers to your commonly asked questions about Estate Planning, what it is and its use to you. Simply click on the link below that best describes your question or follow the steps for a complete picture of your Estate Planning options: Step 1: What do I do to evaluate my present ... Our Mission Statement You are visitor number

183. Foundation: Estate Planning Note To see prior Retirement/estate planning columns, visit the ACLAM web SEPTEMBER 2002 Retirement/estate planning Should You Stretch Out Your IRA http://www.aclam.org/fndn_estate_planning.html

ACLAM Home Bylaws Calendar Constitution ... SEARCH PAGE GENERAL INFORMATION Economic Survey Career Pathway/Mentoring Links to other sites Newsletters ... Role Delineation Info FOUNDATION 1997 Grant Reports 1998 Grant Reports 1999 Grant Reports 2001 Grant Reports ... Solicitation Letter CERTIFICATION Application Process Certifying Examination Question Submission Recertification ... Training Programs EDUCATION Audiovisual Materials Bioethics Monograph Forum Information FOUNDATION: Estate/Retirement Planning Retirement/Estate Planning Material Available Contact the ACLAM Foundation office (410-810-1870 or morinasc@verison.net) for information on retirement or estate planning. Request any of the following brochures: Extracted from past issues of the ACLAM Newsletter: How could leaving an inheritance to my children be a curse? MARCH 2004 - Compounding - the best investment strategy! James Glassman (Washington Post, 7/20/03) gave the following illustration. Years Invested Total Invested w/8% Return w/10% REturn w/12% Return DECEMBER 2003 - Retirement/Estate Planning: Is this "planned giving" assumption correct?

184. FamilyEstate Trusts And Estates estate planning paralegal services for residents of Illinois, from Thomas Williams. http://familyestate.com

Trusts, Estates, Probate for Illinois residents Featuring online specification-form checklists for Wills, Living Trusts, Powers of Attorney and Asset Inventories, along with concisely written summaries in key trust and estate planning areas, FamilyEstate.com is an estate publication of FamilyEstate Illinois. Skip the Introduction : go to the main entrance The materials in this site provide information about particular areas of disability, trust, and estate planning such as family dynasty, charitable giving, retirement benefits, business succession, valuation reduction, elder law and medicaid, and probate estate administration. If your needs are more generalized our estate checklists and summaries can help you sort out your estate and probate options, and prepare you for our attorney consultations. FamilyEstate addresses the conservation and distribution of lifetime and probate estates, disability planning, minimizing transfer taxes, and minimizing probate expenses. Transfer tax issues may arise if your surviving spouse, or any of your beneficiaries, will have the right to possess more than $1,500,000 of property at death, less prior taxable gifts.

185. Estate Planning In North Dakota: The Basics - Part 1: Getting Started estate planning in North Dakota The Basics Part 1 Getting Started; What isestate planning?, Basic steps in estate planning, What can a plan do for http://www.ext.nodak.edu/extpubs/yf/fammgmt/fe551w.htm

North Dakota State University NDSU Extension Service Estate Planning In North Dakota: THE BASICS Part 1: Getting Started FE-551 (Revised), August 2003 Debra Pankow , Ph.D., Family Economics Specialist NDSU Extension Service Judith Howard , Attorney and Counselor at Law, Estate Planning Law Center, Howard Law Firm, PC, Minot, North Dakota Click here for an Adobe Acrobat pdf file suitable for printing. Introduction What is estate planning? Basic steps in estate planning ... References People spend a lifetime working and building an estate (resources) to carry them through their retirement years. To many, "estate planning" sounds like something only for the rich. Yet few families today can do without it. Some people avoid estate planning because it deals with attitudes and feelings about death, property ownership, business arrangements, marriage and family relationships. Others neglect or postpone estate planning with such excuses as "I'm too young," I don't have that much," "It's too expensive," "I'm in excellent health," or "I don't have time." It is worth investing some time and money now to avoid the confusion, delay, expense and family quarreling that might occur if you die without an estate plan. If you do not make a plan, state and federal law decide what happens to your estate. Accept the fact that you are going to die someday. Ask yourself:

186. Chicago Probate Attorney | Chicago Probate Lawyer | Illinois Probate Lawyer | Pr Describes estate planning and probate services. http://www.chicplan.com/

WILLS, TRUSTS AND ALL THAT JAZZ We provide services when sad events happen — and more particularly we emphasize planning ahead. Upon Death or Incapacity Probate The most common need is probate. Our services are here to help you as executor or administrator, from the initial stages of court appointment through administering and final steps for closing the estate. Trusts We are here to assist you as trustee, from setting up the trust to funding and administering. Incapacity We will guide you in dealing with the incapacity of a loved one, whether by trust, powers of attorney or guardianship. Planning Ahead The most important things, and the best job, is to plan ahead for needs. Too many people equate estate planning with tax planning. Although we're good at the latter, that is only a tool to carry out your goals what do you want to happen under these events? Plan for Incapacity In many cases, this is more important than the wills

187. Boston Review: Richard A. Epstein On Estate Planning The lessons from estate planning for political theory are, I fear, estate planningshows how difficult it is to work sensible schemes of equalization http://www.bostonreview.net/BR20.2/Epstein.html

CURRENT ISSUE table of contents FEATURES new democracy forum new fiction forum poetry fiction ... archives ABOUT US masthead mission rave reviews contests ... advertising SERVICES bookstore locator literary links subscribe Search this site or the web Powered by FreeFind Site Web Estate Planning Done Right Richard A. Epstein Rather than address John Roemer's essay at an abstract level, I will return to my original academic roots as an estate planner. In order to equalize prospects of success within the family, Roemer suggests a complex scheme of testamentary disposition that, to my knowledge, no prudent individual has ever followed. If such a scheme is unworkable within a single family, it is even less plausible as a basis for public policy. During life, it may be wise and possible to make subtle adjustments in annual giving to reflect the differences in the needs and prospects of children. Sometimes larger sums are invested in children who have planned risky careers. But not very often. Frequently, children with more conventional aspirations need and receive money for a down-payment on a house, or to pay private school tuition for grandchildren. Throughout it all much may depend on such fortuitous circumstances as where they live and how well they get along with their parents. Click here to return to the Boston Review

188. Shane P. Nolan, Attorney At Law General practitioner, with offices in Bel Air, offering a wide range of legal services including personal injury, traffic and trucking violations, drunk driving defense, family law, estate planning, and real estate. http://members.aol.com/snolan5781/

Shane P. Nolan, Attorney at Law Do You Think You Might Need a Lawyer in Maryland? Give me a call. Your initial consultation with me is absolutely free . I offer: Evening and Weekend Appointments No fee or expense unless you recover in Personal Injury Cases Home/Hospital Visits Fast, Professional Service I am a graduate of Syracuse Law School and a member of the Maryland Bar, serving northeastern Maryland including Harford, Cecil, and Baltimore counties as well as the city. Areas of Practice: Personal Injury If you are injured by someone else's negligence or wilful misconduct, you are entitled to compensation. Automobile Accidents Accidents can cause major property damage and personal injury. Make sure you're protected. Traffic Violations Even minor violations can result in fines and points on your license, driving up your insurance costs. DUI/DWI DWI convictions are serious. But, do not assume that failing a breath test means you are guilty. Because it is a criminal charge, you are presumed innocent, and breath tests are not 100% accurate. Estate Planning/Wills If you do not have a will

189. Law Offices Of Jeffrey S. Posin, Chtd. General practice firm located in Las Vegas, offering services for matters including business law, family law, estate planning, personal injury, and bankruptcy. http://www.posin.com/

OUR FIRM RAISING THE BAR The State Bar of Nevada does not certify any attorney as a specialist or an expert. 8935 South Pecos Road, Suite 21A Henderson, Nevada 89074 tel: (702) 396-8888 fax: (702) 837-1650 e-mail: askus@posin.com document.write('<'); document.write('! '); document.write('<'); document.write('! ');

190. Michigan Business Commercial Attorneys | Mika Meyers Beckett & Jones, PLC | Gran Grand Rapids law firm, providing services for business, commercial, taxation, real estate, financial, bankruptcy, civil litigation, family law, labor and employment, government, environmental, estate planning, and insurance matters. http://www.mmbjlaw.com/

Representing clients in Michigan and throughout the United States in a variety of areas, our practice serves individual clients, business clients from Fortune 500 companies to sole proprietorships, families, institutional clients, including colleges, universities and public schools, and over 80 municipalities. Our reputation as one of Michigan's most respected firms is based on our experience in representing clients in local, statewide, national and international matters. Our dedication to innovation keeps us on the cutting edge of developing legal areas such as information technology and the Internet and allows us to create practical and efficient solutions that meet our clients' legal needs. Explore our website to learn more about our commitment , our attorneys and staff , and our comprehensive range of practice areas Do not hesitate to contact us . We are happy to answer your questions and schedule an appointment for you to meet with an experienced attorney. Click below proceed to our newsletters section... 900 Monroe Avenue NW Grand Rapids, Michigan 49503

191. Signature Estate And Investments Advisors, Inc. Fee based registered investment advisory firm offering financial planning and investment management services for affluent individuals and corporations. http://www.seiallc.com/

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192. Estate And Business Planning. Independencebased attorney, offering services for estate and business planning. http://www.aghehr.com/

Main Office: (directions) 4401 Rockside Road Suite 200 Independence, Ohio 44131 Home Office: (directions) 891 S.O.M. Center Road Mayfield Village, Ohio 44143 Albert G. Hehr, Jr. e-mail Albert G. Hehr III e-mail Richard A. Myers Jr. e-mail Phone: 1-800-449-3266 or 1-440-449-3266 Go to the Confidential Decision Maker download page Albert G. Hehr, Jr. is an Ohio attorney who practices in the area of estate and business planning. He graduated from the Cleveland Marshall College of Law with a Juris Doctorate degree in 1974, and has been a Registered Investment Advisor since 1986. An instructor at the West Side Institute of Technology since 1970, Mr. Hehr developed an associate degree program in Environmental Technology and teaches business law, personal finance and economics. A graduate of Ohio University with a Bachelor of Science in mechanical engineering. Mr. Hehr also presents continuing education programs for the construction industry, state employees retirement system, and does charitable gifting workshops with local churches, and organizations.

193. Ahrens DeAngeli, P.L.L.C. estate, business, charitable, and taxation planning http://www.ahrenslaw.com/

Our services include basic estate planning, such as wills and trusts, as well as more complicated structures, involving leveraged dynasty trust planning, partnerships, corporations, buy-sell agreements (including life insurance planning), charitable remainder and lead trusts, family foundations, supporting organizations and public charities. We are a Pacific Northwest law firm, with offices in Seattle, Washington and Boise, Idaho. Our attorneys are licensed to practice in California, Colorado, Idaho, Oregon, Utah and Washington. Click here to continue

194. Estate And Wealth Transfer Planning/Boston Boston attorney, providing estate, wealth transfer, charitable giving, and retirement benefits planning services. http://www.bostonplanning.com/

William G. Touret Attorney and Counselor at Law 11 South Angell Street #264 Providence, RI 02906-5206 Tel. (800) 345-0080 Fax (401) 831-5329 wtouret@att.net William G. Touret

195. Adirondack Family Business Consultants, Inc. Offers business and family planning, estate and retirement planning, management and succession planning. http://www.adkfamilybusiness.com/

You’re on a mission: either you want to overcome a challenge that is getting in the way of growing/sustaining your business, or you want to seek innovative new opportunities for the same reason. But the dynamics of being a family held firm bring a layer of complexity to the game that most consultant firms just don’t understand or aren’t really qualified work with. We do understand, and we are qualified. If you choose to work with us, Adirondack Family Business Consultants will be your panel of advisors. Coaches with a broad base of experience in servicing the unique needs of a family business. Our partners work for you as a seamless team with advanced experience in Finance Law Human Resources Family Therapy Executive Development Tax and Estate Planning Strategic Planning Team Building New Product Development Innovation We’ve grown family businesses. We’ve worked with our parents, kids and in-laws. We’ve worked in large non-family owned fortune 500 firms, in every sector of the economy. We’ve tasted failure, we’ve achieved success and we’ve learned. From these experiences, we’ve developed successful coaching, consulting, and facilitation practices. And each of us has a deep moral commitment to the success and health of families. Both emotional and financial success. We know that family held businesses can impede or enhance both. When healthy, well designed and wisely executed, family firms can succeed in bringing good things to the lives of their employees and customers at a level other businesses cannot even conceive.

196. Richard G. Price, CPA, P.C.: A Full Service Accounting Firm In Central New Jerse An accounting and consulting firm offering tax preparation and planning, accounting support, business startups, buying and selling businesses, real estate, bankruptcy and international operations services. http://www.rgpcpa.com

Welcome Richard G. Price, CPA, P.C is an accounting and consulting firm based in New Jersey, serving clients in central and northern NJ, as well as all over the world. The purpose of this site is to make you aware of business and financial issues that affect you . E-mail me at and let me know what you would like to see here. Call me for a consultation today! Services What does a CPA do? What can this CPA do for you Rick Price is dedicated to helping his clients change data into the useful information they need to succeed He is experienced in tax preparation and planning, accounting support, business start-ups, buying and selling businesses, real estate, bankruptcy and international operations email:

197. Banwell Financial Inc. - Financial Planning & Insurance Offer financial, investment, estate, tax and retirement planning services. http://banwellfinancial.com/

Investment Philosophy Products Portfolio Optimization Service Hedge Funds ... Home Integrity, Competence, Service

198. Welcome To The Financial Pipeline - Financial Information For The Rest Of Us! Ev Information for the individual investor, including stocks, bonds, mutual funds, retirement planning, real estate, investment strategy, and general financial knowledge. http://www.finpipe.com/

199. Vancouver Pacific Financial Group - Retirement, Estate, And Insurance Services Specializing in estate and retirement planning, and insurance strategies development. http://www.vpfg.net/

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200. Top Things To Know 1. No matter your net worth, it s important to have a basic estate plan in place . 2. An estate plan has several elements. http://money.cnn.com/pf/101/lessons/21/

Web CNN/Money Home News Markets Technology ... SUBSCRIBE TO MONEY Top things to know In Lesson 21 Glossary Take the test Top things to know Take stock Why do I need a will? Do I need a living will and health-care proxy? ... What's the best way to give money now? Money 101 Lessons Setting priorities Making a budget Basics of banking and saving Basics of investing ... 401(k)s 1. No matter your net worth, it's important to have a basic estate plan in place. Such a plan ensures that your family and financial goals are met after you die. 2. An estate plan has several elements. They include: a will , assignment of power of attorney and a living will or health-care proxy (medical power of attorney). For some people, a trust may also make sense. When putting together a plan, you must be mindful of both federal and state laws governing estates. 3. Taking inventory of your assets is a good place to start. Your assets include your investments, retirement savings, insurance policies, and real estate or business interests. Ask yourself three questions: Whom do you want to inherit your assets? Whom do you want handling your financial affairs if ever you're incapacitated? Whom do you want making medical decisions for you if you become unable to make them for yourself? 4. Everybody needs a will.

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