DELGALLO.com WEALTH MANAGEMENT & REAL ESTATE ESSENTIALS

Thursday, May 19, 2022

DELGALLO.com WEALTH MANAGEMENT ESSENTIALS –A few Provisions to Consider within Your Estate Planning Documents

DELGALLO.com WEALTH MANAGEMENT ESSENTIALS –A few Provisions to Consider within Your Estate Planning Documents

By LEONARD J. DELGALLO JR., M.S. MPAS^sm, CFP®

(www.DELGALLO.COM) Del Gallo Financial Services, LLC

There are a number of legal documents and methods that can be created and used if necessary through provisions within the will or trust which can then be used in conjunction with any existing revocable living trusts, irrevocable trusts, or other supporting legal documents. A pour-over trust is a type of revocable trust that will allow assets to be placed in it by the will, or by naming it as the beneficiary to avoid having assets go through probate. A contingent trust or standby trust is another revocable trust that is able to manage assets if a client is unable to do so and is triggered by physical, emotional, or physical incapacity. The use of a disclaimer where the beneficiary refuses to accept the transfer of property can be incorporated into the estate planning documents but must comply with federal and state laws. Individuals may appoint themselves, their children, or others as trustees of a revocable trust and have contingent trustees or corporate trustees in place, as a backup, if either Spouse is unable to serve as trustee due to incapacity or some other reason as defined within the trust document.

Any questions please contact Del Gallo Financial Services, LLC by visiting our website at https://delgallo.com/. Del Gallo Financial Services, LLC can arrange an educational seminar or workshop for your organization’s members and/or employees. This research commentary is intended to educate families so they may gain an introduction to a difficult planning topic and is not intended for any other purpose. Articles created by Len Del Gallo Jr., may not be copied or used without written permission from Len Del Gallo Jr. Please note that some information may be protected by copyright laws. Del Gallo Financial Services, LLC and its’ representatives do not provide tax or legal advice. Please consult your tax advisor or attorney for guidance on such matters and before implementing any strategies and/or updates to your planning. Del Gallo Financial Services, LLC is a Registered Investment Advisor and Licensed Insurance Agency.

Works Cited

Leimberg, Stephan R., et al. Tools and Techniques of Employee Benefit and Retirement Planning. 5th ed. Ohio:The National Underwriter Company, 1997. Print.

Leimberg, Stephan R., et al. Tools and Techniques of Estate Planning. 15th ed. Ohio:The National Underwriter Company, 2011. Print.

Leimberg, Stephan R., et al. Tools and Techniques of Income Tax Planning. 3rd ed. Ohio: The National Underwriter Company, 2009. Print.

DelGallo.com Real Estate Website: https://delgallo.com/LENDELGALLOREALESTATE.html
Leonard J. Del Gallo Jr., Broker Associate in Connecticut & Florida

CT Managing Broker: Berkshire Hathaway HomeServices N.E. Properties
www.bhhsneproperties.com
Office: 172 West Main Street
Avon, Ct. 06001

Web: https://leonardjdelgallojr.bhhsneproperties.com/

FL Managing Broker: Park Place Realty Network, LLC

2500 W. Lake Mary Blvd, ste 220

Lake Mary, FL. 32746

Del Gallo Financial Services, LLC is a registered investment advisor and licensed insurance agency.

Leonard J. Del Gallo Jr., is an investment advisor representative of Del Gallo Financial Services, LLC and a licensed insurance agent.

Leonard Joseph Del Gallo Jr., a licensed Real Estate Broker Associate and independent contractor who helps clients with INVESTMENT, COMMERCIAL, & RESIDENTIAL property. Managing Brokers - Berkshire Hathaway HomeServices N.E. Properties in CT and Park Place Realty Network, LLC in FL - Berkshire Hathaway HomeServices and Berkshire's related companies & Park Place Realty Network, LLC are not affiliated with Del Gallo Financial Services, LLC. Visit: www.AVONCTREALESTATEAGENT.COM

Please see DELGALLO.com for disclosures. The aforementioned material is a product and service listing and is not intended to be an offer for the sale of securities, insurance, or real estate and is not intented to provide planning or investment advice. Securities are offered by prospectus only. There may be broker dealers, custodians, 3rd parties and their affiliates, investment advisers, and others who may offer the same services for the same fees, lower fees, higher fees, or no fees. Please review all disclosures, agreements, and documents.

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Please note that the information being provided is strictly a courtesy. When you visit a link at any of the websites or ads provided or mentioned on this website, you are leaving this website. Del Gallo Financial Services, LLC and Leonard J. Del Gallo Jr. make no representation as to the completeness or accuracy of information provided at any other websites that you visit. Nor is the company liable for any direct or indirect technical or system issues or any consequences arising out of your access to or use of a third-party website.

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DELGALLO.com WEALTH MANAGEMENT ESSENTIALS –Estate Planning Documents to Consider in Your Financial Planning

DELGALLO.com WEALTH MANAGEMENT ESSENTIALS – Estate Planning Documents to Consider in Your Financial Planning

By LEONARD J. DEL GALLO JR., M.S., MPAS^sm, CFP®

(www.DELGALLO.COM) Del Gallo Financial Services, LLC

An Advance directive, will, and revocable trust may be important to consider as part of your financial planning. A durable power of attorney form can be used in conjunction with a revocable trust to authorize or appoint another individual or individuals to transfer assets or shift the title of property into a trust if the individual is unable to do so and the durable power of attorney form should be updated at least every two years. The durable power of attorney can be used during the individual’s lifetime by the appointed person but is not valid upon the individual’s death. A health care power of attorney form can be useful to appoint someone else to make medical decisions if the individual is unable to do so themselves and should be updated at least every two years. A living will, a separate document from the will, can serve a purpose by specifying the individual’s medical wishes for example if the person does not want to be placed on life support or other machinery if they are incapacitated. The will is the primary document that specifies the individual’s wishes as to where assets should go in the event of their death that are not already held within their revocable trust or passed directly to a beneficiary through a beneficiary designation. The will may also appoint a guardian for any of the individual’s children who are still minors. The executor would be named in the will to carry out the individual’s wishes as specified in the document. Any nonqualified assets that pass outside of a trust through the will may be subject to probate and if the individual has stated that they would like to avoid that from happening, then potentially placing assets within a revocable or irrevocable trust may help them to avoid probate with certain estate assets. Assets that are passed by the will or held within a revocable trust will be included in the individual’s estate. All of these documents and others should be discussed and considered by individuals along with their financial professionals prior to creating any estate plan.

Any questions please contact Del Gallo Financial Services, LLC by visiting our website at https://delgallo.com/. Del Gallo Financial Services, LLC can arrange an educational seminar or workshop for your organization’s members and/or employees. This research commentary is intended to educate families so they may gain an introduction to a difficult planning topic and is not intended for any other purpose. Articles created by Len Del Gallo Jr., may not be copied or used without written permission from Len Del Gallo Jr. Please note that some information may be protected by copyright laws. Del Gallo Financial Services, LLCDel Gallo Financial Services, LLC and its’ representatives do not provide tax or legal advice. Please consult your tax advisor or attorney for guidance on such matters and before implementing any strategies and/or updates to your planning. Del Gallo Financial Services, LLC is a Registered Investment Advisor and Licensed Insurance Agency.

Works Cited

Leimberg, Stephan R., et al. Tools and Techniques of Employee Benefit and Retirement Planning. 5th ed. Ohio:The National Underwriter Company, 1997. Print.

Leimberg, Stephan R., et al. Tools and Techniques of Estate Planning. 15th ed. Ohio:The National Underwriter Company, 2011. Print.

Leimberg, Stephan R., et al. Tools and Techniques of Income Tax Planning. 3rd ed. Ohio:The National Underwriter Company, 2009. Print.

Web: https://leonardjdelgallojr.bhhsneproperties.com/

FL Managing Broker: Park Place Realty Network, LLC

2500 W. Lake Mary Blvd, ste 220

Lake Mary, FL. 32746

Del Gallo Financial Services, LLC is a registered investment advisor and licensed insurance agency.

Leonard J. Del Gallo Jr., is an investment advisor representative of Del Gallo Financial Services, LLC and a licensed insurance agent.

The website of https://delgallo-real-estate.blogspot.com/ and DELGALLO.com and related pages on these sites may be registered and subject to copyright protection.

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DELGALLO.com WEALTH MANAGEMENT ESSENTIALS –Gifting by a Power of Attorney

DELGALLO.com WEALTH MANAGEMENT ESSENTIALS –Gifting by a Power of Attorney

By LEONARD J. DEL GALLO JR., M.S., MPAS^sm, CFP®

(www.DELGALLO.COM) Del Gallo Financial Services, LLC

There have been numerous court cases that have litigated the validity of gifts by the attorney-in-fact if the expressed power to gift was not stated within the durable power of attorney form; Estate of Casey v. Commissioner, Townsend v. United States, Estate of their state. The courts decided that the principal had the intention of including the power to make gifts to the attorney-in-fact and therefore those gifts would not be included within Mrs. Pruitt’s estate under Section 2038 (Estate Neff v. Commissioner, Burnet v. Hamel, and Estate of Stinchcomb v. Stinchcomb. Some of these cases determined that the attorney-in-fact could make gifts without express written permission within the durable power of attorney form, while other cases determined the attorney-in-fact was not authorized to make the gifts according to of Suzanne C. Pruitt). Each State may or may not have current legislation addressing the validity of gifts made by the attorney-in-fact if gift making authority is not implied within the durable power of attorney form and the issue can lead to litigation with unknown consequences. If the state has not addressed the issue by passing laws or statutes then the attorney creating the durable power of attorney for a client should not assume that the durable power of attorney form will allow the attorney-in-fact to execute gifts unless it is specifically stated within the estate planning documents and durable power of attorney form. If the principal does not want to include gifting privileges to the attorney-in-fact then the estate documents and durable power of attorney form should state clearly that the principal does not want to include gifting privileges and the attorney-in-fact should be prohibited from this action in all the estate documents. Clients and their attorney should make sure their intentions are clearly written within their legal documents to avoid negative tax implications and unnecessary litigation.

Works Cited

Madden, Robert. “Tax Planning for the Highly Compensated.” Sections 1.01, 1.02, 1.03,

2.01, 2.02, 2.03, 2.04, 2.05, 3.01, 3.02, 3.04, 3.07, 3.08, 4.01, 4.03. 2011. Estate

Planning Library of RIA Checkpoint.Thompson Reuters. Web. 23 Aug. 2012.

Madden, Robert. “Tax Planning for the Highly Compensated.” Sections 5.01, 5.02, 5.03,

5.04, 5.05, 5.06. 2011. Estate Planning Library of RIA Checkpoint. Thompson

Reuters. Web.23 Aug. 2012.

Madden, Robert. “Tax Planning for the Highly Compensated.” Sections 6.01, 6.02, 6.03,

6.04, 7.05, 8.02, 10.02,10.03, 10.04, 10.05, 10.06, 11.02, 11.10. 13.02. 2011. Estate

Planning Library of RIA Checkpoint.Thompson Reuters. Web. 23 Aug. 2012.

Madden, Robert. “Tax Planning for the Highly Compensated.” Part III Estate Planning.

Chapter 3, 10 & 13.Overview of Taxation of Wealth Transfers. Section 10.08.

Power of Attorney. Estate Planning Library of RIA Checkpoint. Thompson

Reuters. N.d. Web. 14 Nov. 2012.

Web: https://leonardjdelgallojr.bhhsneproperties.com/

FL Managing Broker: Park Place Realty Network, LLC

2500 W. Lake Mary Blvd, ste 220

Lake Mary, FL. 32746

Del Gallo Financial Services, LLC is a registered investment advisor and licensed insurance agency.

Leonard J. Del Gallo Jr., is an investment advisor representative of Del Gallo Financial Services, LLC and a licensed insurance agent.

The website of https://delgallo-real-estate.blogspot.com/ and DELGALLO.com and related pages on these sites may be registered and subject to copyright protection.

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DELGALLO.com WEALTH MANAGEMENT ESSENTIALS –Revocable Trust Funding Requirements

DELGALLO.com WEALTH MANAGEMENT ESSENTIALS – Revocable Trust Funding Requirements

By LEONARD J. DEL GALLO JR., M.S., MPAS^sm, CFP®

(www.DELGALLO.COM) Del Gallo Financial Services, LLC

According to Asperti and Peterson, some states require assets or a small cash amount to be placed in the revocable trust during the individual’s lifetime for a revocable trust to be considered a valid trust under certain state laws upon death although many states consider a revocable trust valid solely by its mere creation. Asperti and Peterson explain that if the trust maker dies without transferring property and assets into the revocable trust then the property and assets may have to go through the probate process before entering into the trust if the trust is deemed valid. A revocable trust is generally set up to avoid probate therefore not funding it defeats a primary reason for establishing the document. In a case with an unfunded revocable trust, upon the settlor’s death, a public record of the estate proceedings will show the assets going through probate and distributed to the trustee of the trust when there is a valid unfunded revocable trust. If a revocable trust is funded prior to the settler’s death, the assets within the trust do not pass under the settlor’s will or go through probate. Asperti and Peterson add that an estate plan using an unfunded revocable trust without an established pour-over will can have funding issues during the probate process. Generally, an individual would want to have a pour-over will if they are not funding the revocable trust to facilitate the transfer of assets into the trust upon death. Even with a funded revocable trust it is very likely that the deceased individual will have some assets that are not held within the revocable trust that will have to go through the probate process where a will could be beneficial.

Any questions please contact Del Gallo Financial Services, LLC by visiting our website at https://delgallo.com/. Del Gallo Financial Services, LLC can arrange an educational seminar or workshop for your organization’s members and/or employees. This research commentary is intended to educate families so they may gain an introduction to a difficult planning topic and is not intended for any other purpose. Articles created by Len Del Gallo Jr., may not be copied or used without written permission from Len Del Gallo Jr.. Del Gallo Financial Services, LLC and its’ representatives do not provide tax or legal advice. Please consult your tax advisor or attorney for guidance on such matters and before implementing any strategies and/or updates to your planning. Del Gallo Financial Services, LLC is a Registered Investment Advisor and Licensed Insurance Agency.

Works Cited

Esperti, Robert A., and Renno L. Peterson. Protect Your Estate. 2nd ed. New York:

McGraw-Hill, 2000. Print.

Web: https://leonardjdelgallojr.bhhsneproperties.com/

FL Managing Broker: Park Place Realty Network, LLC

2500 W. Lake Mary Blvd, ste 220

Lake Mary, FL. 32746

Del Gallo Financial Services, LLC is a registered investment advisor and licensed insurance agency.

Leonard J. Del Gallo Jr., is an investment advisor representative of Del Gallo Financial Services, LLC and a licensed insurance agent.

The website of https://delgallo-real-estate.blogspot.com/ and DELGALLO.com and related pages on these sites may be registered and subject to copyright protection.

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DELGALLO.com WEALTH MANAGEMENT ESSENTIALS – Did You Miss Anything in Your Planning for a Dependent with Special Needs?

DELGALLO.com WEALTH MANAGEMENT ESSENTIALS – Did You Miss Anything in Your Planning for a Dependent with Special Needs?

By LEONARD J. DEL GALLO JR., M.S., MPAS^sm, CFP®

(www.DELGALLO.COM) Del Gallo Financial Services, LLC

Planning is critical as families try to adapt to a disability in a household, the variables change; the age; health status, needs of the disabled person, availability of insurance programs, government funding laws, availability of support programs, and employment, are a few examples. Every family has unique elements in their planning which can make it very important to seek help on many issues. Many families do not even know where to begin. Dependents are not always children and at times a parent can need help as they age. Trusted and competent advisors can provide direction, pinpoint obstacles, and provide solutions. “Disability knows no limits of age, background, or occupation”. Life planning takes time to complete and monitor but every family should explore and address all aspects that apply to their child or dependent with special needs so no critical detail is missed.

Any questions please contact Del Gallo Financial Services, LLC by visiting our website at https://delgallo.com/. Del Gallo Financial Services, LLC can arrange an educational seminar or workshop for your organization’s members and/or employees. This research commentary is intended to educate families so they may gain an introduction to a difficult planning topic and is not intended for any other purpose. Articles created by Len Del Gallo Jr., may not be copied or used without written permission from Len Del Gallo Jr.. Del Gallo Financial Services, LLC and its’ representatives do not provide tax or legal advice. Please consult your tax advisor or attorney for guidance on such matters and before implementing any strategies and/or updates to your planning. Del Gallo Financial Services, LLC is a Registered Investment Advisor and Licensed Insurance Agency. Leonard Del Gallo Jr. is also a licensed Real Estate Agent with Broker Berkshire Hathaway HomeServices NE and this real estate relationship is not affiliated with Del Gallo Financial Services, LLC.

Works Cited

Stone, Constance A. “In the Blink of an Eye: Special Needs Planning.” Journal of Financial Planning. Oct. 2006: Vol. 19, Iss.10: 64-74. Print.

Web: https://leonardjdelgallojr.bhhsneproperties.com/

FL Managing Broker: Park Place Realty Network, LLC

2500 W. Lake Mary Blvd, ste 220

Lake Mary, FL. 32746

Del Gallo Financial Services, LLC is a registered investment advisor and licensed insurance agency.

Leonard J. Del Gallo Jr., is an investment advisor representative of Del Gallo Financial Services, LLC and a licensed insurance agent.

The website of https://delgallo-real-estate.blogspot.com/ and DELGALLO.com and related pages on these sites may be registered and subject to copyright protection.

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DELGALLO.com WEALTH MANAGEMENT ESSENTIALS – Planning General Letter of Instruction & Checklist

DELGALLO.com WEALTH MANAGEMENT ESSENTIALS – Planning General Letter of Instruction & Checklist

By LEONARD J. DEL GALLO JR., M.S., MPAS^sm, CFP®

(www.DELGALLO.COM) Del Gallo Financial Services, LLC

A general letter of instruction and checklist are not legal documents, but they are a good place to organize personal wishes and final comments, with an accompanying file of information, to prepare family members in the event of a death and/or disability. A letter of instruction for special needs planning may have much different information and instructions included because it generally serves a different purpose for life planning for a child with special needs. There are a number of items that can be included within the general letter of instruction; first things to do, locate estate documents, attorney information, financial planner information, cemetery and funeral details, facts for the funeral director, information for the death certificate, filing information for benefits, checklist for the executor, expected death benefits, special wishes, personal effects, personal papers, safety deposit box location, post office box, income tax returns, loans outstanding, debts owed, social security card, life insurance, veterans affairs - if applicable, other insurance, investments, household contents, automobiles, important warranties and receipts, doctors, checking accounts, credit cards, housing information, asset and liability ownership designations, obituary, and funeral arrangements. It may be important to add the person’s signature and date on the letter of instruction and include a notary stamp, if possible. A checklist in the event of death should include many items but here are a few to consider; important telephone numbers, funeral director’s location, copy of death certificate and pertinent documents, joint assets may be frozen as well as safe-deposit box, meet with advisors, itemize assets & liabilities, ask tax office for forms or call accountant, contact benefits departments, notify social security, contact insurance companies, keep track of money spent, keep spending in check, and at the appropriate time change ownership registrations. A general letter of instruction and checklist are recommended documents for families to consider including in their planning.

Any questions please contact Del Gallo Financial Services, LLC by visiting our website at https://delgallo.com/. Del Gallo Financial Services, LLC can arrange an educational seminar or workshop for your organization’s members and/or employees. This research commentary is intended to educate families so they may gain an introduction to a difficult planning topic and is not intended for any other purpose. Articles created by Len Del Gallo Jr., may not be copied or used without written permission from Len Del Gallo Jr.. Del Gallo Financial Services, LLC and its’ representatives do not provide tax or legal advice. Please consult your tax advisor or attorney for guidance on such matters and before implementing any strategies and/or updates to your planning. Del Gallo Financial Services, LLC is a Registered Investment Advisor and Licensed Insurance Agency.

Works Cited

College for Financial Planning®. PFP 650: An Integrated Case Study. College for Financial

Planning®. “M.S. Personal Financial Planning Major.” 2011: 1-73. Web. 3 Aug. 2012.

College for Financial Planning®. A Guide to Retirement Planning Managing

Post-Retirement Risks. College for Financial Planning®. “Actuaries Risk is

Opportunity.”Society of Actuaries. 2008. n. pag. Web. 25 Aug. 2012.

Web: https://leonardjdelgallojr.bhhsneproperties.com/

FL Managing Broker: Park Place Realty Network, LLC

2500 W. Lake Mary Blvd, ste 220

Lake Mary, FL. 32746

Del Gallo Financial Services, LLC is a registered investment advisor and licensed insurance agency.

Leonard J. Del Gallo Jr., is an investment advisor representative of Del Gallo Financial Services, LLC and a licensed insurance agent.

The website of https://delgallo-real-estate.blogspot.com/ and DELGALLO.com and related pages on these sites may be registered and subject to copyright protection.

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DELGALLO.com Wealth Management Essentials – Retirement or Job Loss, What to do with Your Vested Pension?

DELGALLO.com Wealth Management Essentials – Retirement or Job Loss, What to do with Your Vested Pension?

By LEONARD J. DEL GALLO JR., M.S., MPAS^sm, CFP®

(www.DELGALLO.COM) Del Gallo Financial Services, LLC

A rollover of the vested pensions may be an alternative to consider and may provide additional flexibility to adjust your tax liability, financial planning, and estate planning. An individual’s vested pension may meet the requirements and be eligible for a rollover as part of the assumptions at retirement or during a job loss. The rollover of the retirement account can be made by trustee to trustee transfer into an eligible retirement plan or distributed to the client for the client to place in a retirement account within the 60 day deadline. A rollover may allow the client to avoid paying current income taxes and allow for continued deferral of taxes. In addition, the rollover may allow the retirement funds to be stretched out over generations if the client does not require the income or assets during their lifetime. The required minimum distributions of the rolled over assets could also be minimized in the future by choosing one or multiple younger beneficiaries and applying a joint life expectancy table for the client to consider. A rollover of a vested pension may be a recommended choice to meet a client’s goals because multiple investment options can be considered without being restricted to the current employer’s options within the company pension plan.

Any questions please contact Del Gallo Financial Services, LLC by visiting our website at https://delgallo.com/. Del Gallo Financial Services, LLC can arrange an educational seminar or workshop for your organization’s members and/or employees. This research commentary is intended to educate families so they may gain an introduction to a difficult planning topic and is not intended for any other purpose. Articles created by Len Del Gallo Jr., may not be copied or used without written permission from Len Del Gallo Jr.. Del Gallo Financial Services, LLC and its’ representatives do not provide tax or legal advice. Please consult your tax advisor or attorney for guidance on such matters and before implementing any strategies and/or updates to your planning. Del Gallo Financial Services, LLC is a Registered Investment Advisor and Licensed Insurance Agency.

Works Cited

College for Financial Planning®. A Guide to Retirement Planning Managing Post-Retirement Risks. College for Financial Planning®. “Actuaries Risk is Opportunity.” Society of Actuaries.2008. n. pag. Web. 25 Aug. 2012.

College for Financial Planning®. Planning for Retirement. College for Financial Planning®. “A Systematic Approach to Retirement Security.” 103-159. 2009. Web. 1 Nov. 2010.

Leimberg, Stephan R., et al. Tools and Techniques of Employee Benefit and Retirement Planning. 5th ed. Ohio:The National Underwriter Company, 1997. Print.

Leimberg, Stephan R., et al. Tools and Techniques of Estate Planning. 15th ed. Ohio:The National Underwriter Company, 2011. Print.

Leimberg, Stephan R., et al. Tools and Techniques of Income Tax Planning. 3rd ed. Ohio: The National Underwriter Company, 2009. Print.

Web: https://leonardjdelgallojr.bhhsneproperties.com/

FL Managing Broker: Park Place Realty Network, LLC

2500 W. Lake Mary Blvd, ste 220

Lake Mary, FL. 32746

Del Gallo Financial Services, LLC is a registered investment advisor and licensed insurance agency.

Leonard J. Del Gallo Jr., is an investment advisor representative of Del Gallo Financial Services, LLC and a licensed insurance agent.

The website of https://delgallo-real-estate.blogspot.com/ and DELGALLO.com and related pages on these sites may be registered and subject to copyright protection.

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