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Articles by John Fraker

• Advantages of the Trust Administration Process
  The Family Limited Partnership is a sophisticated family business planning entity. When structured properly, it allows the senior generation to maintain substantial control over the assets of the Partnership during their life. Upon their death, it is possible to transfer those assets to the junior generation while enjoying substantial discounts on the value of the property transferred.
  Published 26Jun2007, viewed 259 times

• How to Choose the Right Entity for Your Business
  How do you decide what kind of business entity is right for you? There are several options, and understanding the impact of your choice in terms of number of shareholders or owners you can have, how your assets will be protected, how business and personal taxes are affected, and which is easier to manage is a critical part of the decision-making process.
  Published 22Jun2007, viewed 224 times

• The Family Limited Partnership
  The Family Limited Partnership is a sophisticated family business planning entity. When structured properly, it allows the senior generation to maintain substantial control over the assets of the Partnership during their life. Upon their death, it is possible to transfer those assets to the junior generation while enjoying substantial discounts on the value of the property transferred.
  Published 21Jun2007, viewed 299 times

• The Wonderful World of Probate (and Why to Avoid it)
  Probate is a court-supervised process by which a decedent’s assets are gathered, valued, and distributed according to the decedent’s last wishes, as stated in his or her will. Learn how, through careful planning of your estate, you may be able to spare your family members and loved ones from the costs and the lengthy processes of probate.
  Published 16Jun2007, viewed 332 times

• Doing Well by Doing Good: Philanthropy at the Heart of Estate Planning
  Do you know that under the current tax law, once a person’s Gross Estate exceeds the Unified Credit Amount, the Federal Government will tax the excess at a rate up to 46%? Learn how philanthropy in estate planning can help others and leave more to your children
  Published 15Jun2007, viewed 307 times

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