Business Owner   Articles     Starting a business       Advantages and disadvantages of self-employment       Choosing an entity for your business       Funding a business       Hiring your first employee       Qualifying for the home office deduction       Record keeping for your own business       Starting or buying a business       Tax planning for the self-employed   Decision Tools     Business planning basics       Net worth calculator     Choosing an entity       Choosing a business entity       How C Corporations, Limited Liability Companies, and Limited Liability Partnerships Protect Personal Assets     Transferring or selling a business       Business succession planning alternatives       Business succession strategy analyzer       Buy-sell agreement analyzer       Buy-sell planning questionnaire       How cross purchase plans work       How entity purchase plans work       Planning for succession of a business interest   FAQs     Advertising a business       How can I get free publicity for my business?       How do I know where to advertise my business?       What is the best form of advertising?     Raising capital       Can I borrow money from my wholly owned business?       How can I raise capital for my business?     Transferring or selling a business       What is a buy-sell agreement?       What is a family limited partnership, and will it help reduce estate taxes?   Estate Planning   Articles     Charitable giving       Charitable giving       Life insurance and charitable giving   FAQs     Estate and gift tax       How can I determine what my business is worth for estate and gift tax purposes?       How can I minimize taxes on my estate?       How will estate taxes be paid if I leave no provision in my will?       I intend to make tuition payments directly to my grandchild's college, and I know this will reduce my estate. But would it be better to contribute to a 529 plan instead?       I just made a gift. Do I have to file a gift tax return?       If I am the account owner when I die, will the value of my 529 account be included in my estate?       The death benefit from insurance on my life will be paid to an irrevocable life insurance trust (ILIT). What if those funds are needed to pay my estate taxes?       What is a family limited partnership, and will it help reduce estate taxes?       What is the applicable exclusion amount?       Will the value of my 529 account be included in my estate or my beneficiary's estate?     Trusts       Can an UGMA/UTMA account reduce my child's financial aid for college?       Should I establish a trust for my child's college education fund?       What is a Crummey power?       What is a life insurance trust and why should I consider establishing one?       What is a living trust?   Protection Planning   Articles     Business insurance       Business automobile insurance basics       Business interruption insurance       Business liability insurance basics       Business overhead expense insurance       Commercial general liability       Disability income insurance for the self-employed       Do you need crime insurance?       Funding a buy-sell agreement with disability insurance       Funding a buy-sell agreement with life insurance       Group health insurance: a valued employee benefit       Group term life insurance       Health insurance for the self-employed       Income tax tips: business insurance       Insurance tips for business travelers       Insuring your home business       Key employee life and disability insurance       Life insurance for the self-employed       Offering group disability insurance       Professional liability coverage       Properly insuring your business       Should you self-insure your business?       Split dollar insurance plans       Understanding your business owners policy       What employers need to know about workers' compensation insurance       Why insure your business?   Special Situations   Decision Tools     Caring for an aging parent       Housing options for aging parents       Tips for caregivers     Financial basics       Auto loan payment calculator       Loan amortization calculator       Mortgage payment calculator       Net worth calculator       Personal cash flow worksheet     Remarriage       Planning for marriage to someone with children       Providing for children from a previous marriage       Remarriage and prenuptial agreements       Remarriage with children: income tax considerations       Remarriage: sharing assets and debts   FAQs     Consumer protection       How can I protect myself against identity theft?       How do I stop those annoying telemarketing calls?     Divorce       Are alimony payments considered taxable income?       My husband and I are divorcing after 30 years of marriage. Will I still be able to receive Social Security retirement benefits based on his earnings record after our divorce?       My husband and I are getting divorced. How do we decide whose health insurance policy will cover the children?       What are the tax implications of child support payments?   Tax Planning   FAQs     General tax planning       Am I having enough tax withheld from my paycheck?       Are my Social Security benefits subject to income tax?       Do I have to file a federal income tax return?       What is my tax bracket?       What is the alternative minimum tax?       What is the basis of property received as a gift?       What is the kiddie tax?       What penalties and interest will I be charged for paying and filing my federal income taxes late?       Will I have to pay tax on my investment income?