Special entrepreneurial plans reduce rate to 26% but apply only if stock is listed on a small stock exchange, such as Lyon's. 3 In January, capital-gains taxes for German companies to drop to zero. 4 Qualified business assets are subject to "taper relief, " and after holding for four years, the result is a 10% rate.

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Those assets that are already in qualified retirement plans and IRAs do not get counted as assets of the parents at all.

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For example, assets held in a qualified pension or profit sharing plan are exempt from state-law claims, such as malpractice claims.

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Earnings on Roth IRA assets are tax-free if qualified, and there is no required minimum distribution (RMD) amounts.

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Mediation services involve the use of an independent and qualified third-party to help couples divide their assets or arrange child contact without going to court.

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The assets must be transferred directly from the sponsor to a qualified charity, and the gift must be received by year-end.

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At least 65 firms have qualified for the programme by promising creditor banks that they will take such drastic steps as selling assets and replacing top managers with abler hands.

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They allow assets to be put into an account in which they grow tax-free and can be withdrawn for qualified educational expenses associated with college.

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