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The 2014 Essential Tax and Wealth Planning Guide

A year-round resource to focus on managing uncertainty

Download full guide  Select chapters to download

Wealth planning in a time of uncertainty may feel as solitary as standing on a mountain ridge at sunrise, camera in hand, waiting for ideal conditions to capture that once-in-a-lifetime shot. But there are tools that can help. Just as a landscape photographer relies on a tripod, various filters, and knowledge of aperture and shutter speed, you can navigate the tax planning process by relying on your trusted tax advisor to stay informed on the latest tax law changes, relevant planning opportunities that address your current tax situation, and financial and tax risks that may  lie ahead.

The 2014 Essential Tax and Wealth Planning Guide discusses opportunities available through the final few months of 2013, and the planning environment beyond as policymakers continue a tax reform debate that could fundamentally change how individual taxpayers compute their taxes.

The tax-related decisions you make today, and at various points in your career, may have a marked effect on how you save for retirement and how much you will have down the road to support your goals. Many tax decisions you make about retirement are one-time choices that can be very costly to change, so it pays to plan.

Now in its 26th year, the guide features insight into how potential changes could impact your tax and wealth plans with an eye toward the possibility of further increasing rates — particularly for wealthy individuals and their estates. In this publication, we will help you analyze your personal circumstances and identify underlying realities as you plan in the context of today’s environment. 

The new guide discusses

  • Our current tax environment — What has changed, what might lie ahead, and how to keep perspective in your planning.
  • Income tax — What the recently enacted tax laws mean to you as an individual or business owner.
  • Understanding the impact — How the American Taxpayer Relief Act (ATRA) impacts cash flow under different scenarios.
  • Wealth transfer taxes — How you can tackle estate, gift, and charitable tax planning in light of ATRA.
  • Charitable giving — How you can incorporate charitable giving in an increasing tax rate environment.
  • Planning beyond the fiscal cliff — What are the tax planning considerations for individuals and private enterprises in 2014.

Meet the authors

  • Julia Cloud, Partner, Private Company Services and Deloitte Growth Enterprise Services, Deloitte Tax LLP
  • Edward Gershman, Partner, Individual Income Tax, Deloitte Tax LLP
  • Craig Janes, Partner, Gift and Estate Tax, Deloitte Tax LLP
  • Jeffrey Kummer, Director, Tax Policy, Deloitte Tax LLP



 As used in this document, “Deloitte” means Deloitte Tax LLP, a subsidiary of Deloitte LLP. Please see for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.


Focus on the Ultra-High-Net-Worth

Our services

  • Income tax compliance and consulting
  • Estate, gift, trust and charitable planning
  • Business succession planning

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