Information

Estate Planning Alternatives - comparison chart

2009 Estate Tax Unified Credit Amount - $3,500,000

($2,000,000 in 2006-2008; $3,500,000 in 2009; repealed in 2010; $1,000,000 in 2011 and beyond)

2009 Federal Estate Tax Rate - 46.0% - click here for table of estate tax rates

2009 Illinois Estate Tax Rate - Illinois has decoupled from the federal estate tax system.  Additional Illinois estate tax is due for estates over $2,000,000.  Click here for more information.

2009 Gift Tax Exemption - $13,000 per person per year

Kuczek Memorandums:

"Who needs estate planning?"

Memorial Instructions

Dynasty Trusts vs. Outright Distributions

Estate Planning for Special Needs Clients

Estate Planning for Doctors

Estate Planning for Unmarried Couples

Planning for College Expenses

Spendthrift Assets - (asset protection)

Tenants by the Entirety - protection for homestead real estate

New IRA minimum distribution regulations - as of January 2001

Estate Tax Reform - What Should You Do?

Adding a Joint Tenant to a Brokerage Account

Information Checklist - for prospective clients

Links:

IRS webpage - use the "search" button to find anything on the site.

Famous Wills - list of wills of famous people (which could have been kept private

                              had they used trusts)

Seminar Handouts:

Seminar handout

Slide handout

Chocolate Chip Cookie Recipe -

Yes, the secret recipe for the cookies that Ted delivers at Christmas. 

Click here to view the recipe.

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KUCZEK & ASSOCIATES