What's Up

Issue #30
May 23rd   1997


So InKleined
by Linda B. Klein, M.Tax., J.D., R.F.P

(Send your questions on any aspect of financial planning c/o this
publication. Please include your name, address, and phone number.)


Basic Estate Planning Concepts


     Terms frequently confused in estate planning are "will,"
"living will," and "living trust." For that very reason,
consistently referring to a "will" as a "last will"
differentiates its significance -- "last" meaning that this
document takes effect at the death of its creator. A last will
publicly designates which persons will inherit the property of
the decedent, and nominates an executor to administer the
estate. In contrast, a living will is an advanced directive
which notifies the declarant's family, friends, and medical
practitioners of personal health care and quality-of-life
choices, such as permission to withdraw life-support and
requesting do-not-resuscitate orders. The "living" part of a
living trust identifies the fact of its separate existence and
inception during the lifetime (intervivos) of its founder,
instead of taking effect through the last will at death
(testamentary).

Basic Investment Concepts


     Closed-end funds, also called unit or investment trusts, are
fixed portfolios of stocks, bonds, a mixture, real estate, or
whatever. Units can be bought and sold just like other
negotiable securities; their trading range will vary according
to traditional economic and financial factors, as well as
variables specific to each portfolio. Open-ended investment
trusts are more commonly known as mutual funds. Because they
are managed portfolios, investors can purchase or withdraw their
ownership interests in the portfolio on an on-going basis. A
fund manager utilizes newly-invested money or re-investments of
income and/or capital gains to acquire additional assets for the
portfolio.

Basic Insurance Concepts


     The difference between term life insurance and permanent
life insurance is similar to that of renting and buying. If your
needs are limited, for a short time, and without concern about
renewals if your circumstances do change, then term is the way
to go. As a general rule, however, any permanent policy
properly funded for 7-10 years will out-perform (cost
effectiveness and efficiency) a term product.

Basic Tax Planning


     Receiving a really big tax refund is not always better than
having to pay Uncle Sam! You are losing the use of your money
-- purchasing power, opportunity cost -- when you have too much
of your salary or wages withheld for taxes. This method of
"forced savings" is foolish. If you had more money in every
paycheck, then you could have invested it -- instead of giving
the government an interest-free loan for an average of 6-8
months. Alternatively, you could have spent the difference
rather than incurring a high-rate, non-deductible interest
expense on your credit cards to finance your lifestyle. Go get
a new W-4 from the payroll clerk right away!

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