In this issue:

- The BDIT: Have Your Cake And Eat It Too

- Should You Consider A Roth IRA Conversion?

- Using An FLP As An Income Tax Planning Tool

- Estate Planning Red Flag – Your Will Contains A Formula Clause

- Excerpt from: Should You Consider A Roth IRA Conversion?

A main objective of an estate plan is to preserve wealth for your loved ones. There are many strategies to achieve this. If you have a large amount of funds in a traditional IRA — or in an employer plan that you intend to roll over into a traditional IRA — consider whether you might benefit from converting all or a portion of it to a Roth IRA. A conversion can allow you to turn tax-deferred future growth into tax-free growth and take advantage of a Roth IRA’s estate planning benefits.