Delayed payment of federal estate taxes (1986)

Farmers and small-business owners often fear that their loved ones might have to sell the family business to pay death taxes. In reality, the probability of a forced sale solely to pay estate taxes is small for three reasons.New 8/86/8M

Estate planning for Missouri families (1982)

"February 1982""It has been said that one of the blessings of life is that people never know how long it will last. Most people were better prepared for birth, of which they could do nothing, than for death or taxes, of which they can do a great deal. While is an unpleasant subject, it is inevitable. An estate plan will not enable you to avoid death or taxes -- but it does allow preparation for them and lessens their impact on surviving family members. When a person dies, his estate does not disappear with him. It remains behind to be distributed by someone. If a person does not provide a workable transfer plan for the courts to follow upon his death, the estate will be distributed according to state statutes."--First page.Ronald L. Plain (Assistant Professor of Agricultural Economics and Extension Farm Management Specialist), Stephen F. Matthews (Associate Professor of Agricultural Economics and Member of the Missouri Bar

Marital Trust : an estate planning tool (1993)

Everybody has the right to pass property from one generation to another. However, this right is subject to federal estate and gift taxes and to Missouri estate taxes. Estate planning has two purposes: To provide for orderly distribution of property. To reduce the effect of taxes on this distribution of property. This publication discusses an estate planning tool called the marital trust. A marital trust can reduce the impact of estate taxes and provide professional management for assets passed at death. This publication emphasizes the recent federal estate and gift tax changes caused by the Economic Recovery Tax Act of 1981.Reviewed October 1, 1993

Farmland valuation for estate tax purposes (1993)

Inflated land values have increased the impact of the federal estate tax on heirs of family farm operations. In an effort to alleviate the added tax burden, Congress included a special provision for farmland valuation for federal estate tax purposes in the Tax Reform Act of 1976. This publication explains the current use provision and presents the changes made by the Economic Recovery Tax Act of 1981.Reviewed October 1, 1993

Should you incorporate your farm?

"Because of estate, gift, and income taxes, many Missouri farmers are interested in forms of business organization that help decrease taxes and increase the inheritance for their children and other heirs. Three basic forms of farm business organizations are sole proprietorship, partnership, and corporation."--Page 1.Stephen F. Matthews, Ronald L. Plain and John C. Banning (Department of Agricultural Economics, College of Agriculture)Revised 1/83/12

Farmland valuation for estate tax purposes

"Inflated land values have increased the impact of the federal estate tax on heirs of family farm operations. In an effort to alleviate the added tax burden, Congress included a special provision for farmland valuation for federal estate tax purposes in the Tax Reform Act of 1976. This Guide explains the current use provision and presents the changes made by the Economic Recovery Tax Act of 1981."--First page.Stephen F. Matthews, Ronald L. Plain, and John C. Banning (Department of Agricultural Economics College of Agriculture)Revised 11/82/10

Gifts and gift taxation

"Estate planning provides for orderly distribution of your assets during your lifetime and at death. Estate planning also minimizes the impact that federal and state transfer taxes can have on your estate. This Guide has general information on lifetime gifts as one of the various tools available to the estate planner. See your attorney for legal advice."--Page 1.Stephen F. Matthews, Ronald L. Plain, and John C. Banning (Department of Agricultural Economics, College of Agriculture)New 11/82/10

Subchapter S : tax option for small corporations

"Subchapter S of the Internal Revenue Code allows special income tax treatment to certain small business corporations. Under this option, they usually pay no income tax. Instead, shareholders are taxed directly for corporate income. Subchapter S permits corporations to pay no corporate income tax, but it is still may provide many of the advantages of corporations, such as limited liability and ease of ownership transfer. For more information on corporations, see Guide 400, 'Should You Incorporate Your Farm.'"--First page.Stephen F. Matthews and Ronald L. Plain (Department of Agricultural Economics, College of Agriculture)New 5/83/12

Polarization-dependent fluorescence from an anisotropic gold/polymer hybrid nano-emitter

Based on nanoscale photopolymerization triggered by the dipolar surface plasmon mode, we developed a light-emitting gold nanoparticle/Eosin Y-doped polymer hybrid nanostructure. Due to the anisotropic spatial distribution of the dipolar surface plasmon mode during photopolymerization, this nano-emitter is anisotropic in both geometry and emission. The trapped dye molecules in the hybrid nanostructure display fluorescence intensity that is dependent upon the polarization of the incident excitation light. This nano-emitter further allows the photo-selection of fluorescence configuration (i.e., molecule concentration and refractive index of active medium) by controlling the incident polarization. (C) 2014 AIP Publishing LLC