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John Fraker's Articles

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  • 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.
  • 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.
  • 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.
  • 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.
  • 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
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