In the past, when analyzing whether a client should make taxable gifts, estate planners tended to simply rely on comparing the transfer tax cost of making such gifts with those made at death. Paying the gift tax was assumed to be “cheaper” than paying estate tax, even though the rate was the same, because gift taxes are calculated on a “tax exclusive” basis (in other words, the gift tax paid comes out of the estate). This white paper explores the pros and cons that determine whether making taxable gifts in today’s environment makes financial sense.
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In this market forecast, Atlantic Trust discusses presents the issues that will have the most impact on the financial markets over the next 12 months, including: The EconomyU.S.
Altantic Trust Private Wealth Management provides insight into the financial markets in its Economic and Investment Overview for the second quarter of 2014, some highlights include:
Family businesses are an essential source of prosperity and stability to both our global economy and our society. The characteristics and practices of large, long-lived family businesses serve not only as a model for other family businesses but also for all companies that aspire to maintain an entrepreneurial spirit, innovate and maintain growth. The global survey presented in this report focuses on seven success factors for family businesses, including succession, women in leadership, governance, communication and more.
No one is comfortable discussing the day of their funeral, but taking control of that inevitable conversation and organizing a principal’s final wishes is simply the right thing to do for their family, their legacy and their enterprise. Making arrangements after the loss or, preferably, preparing an end-of-life plan in advance, involves some of the more challenging personal choices one will ever make.
The 2008 US Credit Crisis that resulted in the European Banking and Sovereign Crisis exposed major weaknesses in banking regulation and oversight. The reaction from policymakers and market participants set about sweeping reforms that will permanently alter the system as we know it. This paper discusses the massive regulatory change that will create substantial investment opportunities for investors in the years to come.
This paper discusses the current global market conditions and provides insight into the best approach to navigating the current volatile market, while identifying the latest market movers and shakers, and assessing the next move for investors in the equities, currencies, fixed income and oil markets.
This thoughtful paper provides a historical perspective of the Hedge Fund markets performance in varying economic clients and relates what has been learned in the past to the current market conditions since the Recession of 2008.
Following a six-year U.S. economic recovery driven primarily by low interest rates and quantitative easing, the Federal Reserve is now constructing a plan to raise rates. At the heart of its reasoning is the concern that such low interest rates have the potential to distort economic and market conditions, fostering an unstable environment. The latest market insights analyzes the outcome if the Fed decides to raise rates at a higher level in order to stimulate the economy.
Effective Board oversight demands information that is current and relevant. However, the natural gaps that exist between what management communicates to the board and what the board needs to know, often creates inefficiencies and ineffectiveness of oversight. This report tackles these issues of disconnect between management and the board and offers ways to enhance the exchange of information between these two entities.