Planning Gain

Plan ahead: estate planning to secure your wishes Estate Planning is your overview of the estate planning concepts that are necessary to consider when advising your clients about the different facets of wealth transfer planning. This fundamental reference presents the basic estate, gift, and trust planning ideas in a descriptive and accessible manner—allowing you to easily and conveniently access the information you need when you need it. This essential text covers the development of estate planning strategies for your clients, the fundamentals of the federal transfer tax system, relevant federal income tax rules, lifetime donative asset transfers, gratuitous property transfers at death, generation-skipping transfers, special property transfer planning considerations, and post-mortem planning. When done effectively, estate planning enables your clients to make both lifetime and testamentary transfers of assets to beneficiaries of their choice. In the process, strategic, successful estate planning strategies conserve wealth for these beneficiaries, who are often family members of the client. Leveraging the right methods of estate planning can ensure that you achieve your client's objectives. Explore the fundamentals of estate planning as they relate to wealth transfer planning Dive into special property transfer planning considerations, including community property, life insurance, charitable transfers, closely held corporations, etc. Better serve your clients by having access to relevant, easy to navigate information on estate planning best practices Reinforce these new ideas with a comprehensive test bank Estate Planning is your guide to estate planning concepts that help you protect your assets during wealth transfer—and prepare for your assets to change hands as smoothly as possible.

The leading resource for student and professional kitchen designers—completely revised and updated Kitchen Planning is an essential reference for any designer working in the kitchen field, containing everything a professional needs to know to design kitchens that are convenient, functional, and efficient, and that meet the needs of today's lifestyles. Based on the National Kitchen and Bath Association's Kitchen and Bathroom Planning Guidelines and the related Access Standards, this book presents the best practices developed by the Association's committee of professionals through extensive research. This Second Edition has been completely revised and redesigned throughout, with new full-color photographs and illustrations and a special emphasis on client needs, research, and references to industry information. Features include: New and expanded information on universal design and sustainable design The 2012 edition of the NKBA Planning Guidelines with Access Standards and up-to-date applications of the 2012 International Residential Code® New information about storage, cabinet construction, and specifying cabinets Metric measurement equivalents included throughout A companion website with forms and teaching resources for instructors

Sustainable Urban Planning introduces the principles and practices behind urban and regional planning in the context of environmental sustainability. This timely text introduces the principles and practice behind urban and regional planning in the context of environmental sustainability. Reflects a growing recognition that cities, where the majority of humans now live, need to be developed in a sustainable way. Weaves together the concerns of planning, capitalism, development, and cultural and environmental preservation. Helps students and planners to marry the needs of the environment with the need for financial gain.

More now than ever before, auditing is in the spotlight; legislators, regulators, and top executives in all types of businesses realize the importance of auditors in the governance and performance equation. Previously routine and formulaic, internal auditing is now high-profile and high-pressure! Being an auditor in today's complex, highly regulated business environment involves more than crunching the numbers and balancing the books-it requires ensuring that appropriate checks and balances are in place to manage risk throughout the organization. Designed to help auditors in any type of business develop the essential understanding, capabilities, and tools needed to prepare credible, defensible audit plans, Audit Planning: A Risk-Based Approach helps auditors plan the audit process so that it makes a dynamic contribution to better governance, robust risk management, and more reliable controls. Invaluable to internal auditors facing new demands in the workplace, this book is also a «hands-on» reference for external auditors, compliance teams, financial controllers, consultants, executives, small business owners, and others charged with reviewing and validating corporate governance, risk management, and controls. The second book in the new Practical Auditor Series, which helps auditors get down to business, Audit Planning: A Risk-Based Approach gives new auditors principles and methodologies they can apply effectively and helps experienced auditors enhance their skills for success in the rapidly changing business world.

На русском языке (с обобщенным переводом на английский). От архитектора объектов ЮНЕСКО. Эта книга — атлас градостроителя: карты, транспорт, история, эволюция, прогноз. URBAN PLANNING: АТЛАС ГОРОДА станет незаменимым «атласом» по урбанистике и градостроительству для планировщика и архитектора, его помощником, наставником и другом на много лет. С другой стороны, основа книги — это и есть самый полный атлас крупнейшего в мире спроектированного авторского города: разворотная карта, чертежи, схемы транспорта, панорамы, эволюционное развитие, 3D модель города на CD диске и другая графика. С этой книгой Вы узнаете, как правильно проектировать, изучите историю эволюции городских структур, а также ознакомитесь с прогнозами по развитию урбанистики в будущем. Большой формат, твердый переплет, мелованная бумага, карта-вкладыш один квадратный метр, диск.Translated into English. Created by a UNESCO World Heritage architect. This book is an atlas of an urban planner: maps, transport, history, evolution, outlook. URBAN PLANNING: CITY ATLAS will be an indispensable atlas of urbanism and urban planning for both planners and architects. It's supposed to be their assistant, mentor and a friend for years. On the other hand, the book is based on an atlas of the world’s single largest author’s city: maps, drawings, transport diagrams and panoramas, a 3D model of the city on a CD, and other graphic materials. Therefore, you will learn not only how to design correctly, but also get acquainted with the history of the evolution of urban structures, as well as the processes we can expect in the urbanism of the future. The book's author, Stukalov Grigory, is an architect of the largest urban planning company in Russia, a Union of Architects member, author of the Solovetsky archipelago (UNESCO) plan, creator of the largest city project registered in the Academy of Sciences.

На русском языке (с обобщенным переводом на английский). От архитектора объектов ЮНЕСКО. Эта книга — атлас градостроителя: карты, транспорт, история, эволюция, прогноз. URBAN PLANNING: АТЛАС ГОРОДА станет незаменимым «атласом» по урбанистике и градостроительству для планировщика и архитектора, его помощником, наставником и другом на много лет. С другой стороны, основа книги — это и есть самый полный атлас крупнейшего в мире спроектированного авторского города: разворотная карта, чертежи, схемы транспорта, панорамы, эволюционное развитие, 3D модель города на CD диске и другая графика. С этой книгой Вы узнаете, как правильно проектировать, изучите историю эволюции городских структур, а также ознакомитесь с прогнозами по развитию урбанистики в будущем. Большой формат, твердый переплет, мелованная бумага, карта-вкладыш один квадратный метр, диск. Translated into English. Created by a UNESCO World Heritage architect. This book is an atlas of an urban planner: maps, transport, history, evolution, outlook. URBAN PLANNING: CITY ATLAS will be an indispensable atlas of urbanism and urban planning for both planners and architects. It's supposed to be their assistant, mentor and a friend for years. On the other hand, the book is based on an atlas of the world’s single largest author’s city: maps, drawings, transport diagrams and panoramas, a 3D model of the city on a CD, and other graphic materials. Therefore, you will learn not only how to design correctly, but also get acquainted with the history of the evolution of urban structures, as well as the processes we can expect in the urbanism of the future. The book's author, Stukalov Grigory, is an architect of the largest urban planning company in Russia, a Union of Architects member, author of the Solovetsky archipelago (UNESCO) plan, creator of the largest city project registered in the Academy of Sciences.

A multi-disciplinary approach to transportation planning fundamentals The Transportation Planning Handbook is a comprehensive, practice-oriented reference that presents the fundamental concepts of transportation planning alongside proven techniques. This new fourth edition is more strongly focused on serving the needs of all users, the role of safety in the planning process, and transportation planning in the context of societal concerns, including the development of more sustainable transportation solutions. The content structure has been redesigned with a new format that promotes a more functionally driven multimodal approach to planning, design, and implementation, including guidance toward the latest tools and technology. The material has been updated to reflect the latest changes to major transportation resources such as the HCM, MUTCD, HSM, and more, including the most current ADA accessibility regulations. Transportation planning has historically followed the rational planning model of defining objectives, identifying problems, generating and evaluating alternatives, and developing plans. Planners are increasingly expected to adopt a more multi-disciplinary approach, especially in light of the rising importance of sustainability and environmental concerns. This book presents the fundamentals of transportation planning in a multidisciplinary context, giving readers a practical reference for day-to-day answers. Serve the needs of all users Incorporate safety into the planning process Examine the latest transportation planning software packages Get up to date on the latest standards, recommendations, and codes Developed by The Institute of Transportation Engineers, this book is the culmination of over seventy years of transportation planning solutions, fully updated to reflect the needs of a changing society. For a comprehensive guide with practical answers, The Transportation Planning Handbook is an essential reference.

Conquer the complexity of interior design with a logical, methodical approach Space Planning Basics is a definitive introduction and principle resource for thousands of designers. With step-by-step methodology based on the author’s several decades of design experience, this authoritative guide has become the de facto reference for an entire generation of designers. This updated fourth edition includes digitized drawings, diagrams, and matrices throughout, and newly added supplemental photographs. The text has been revised to reflect the latest developments in sustainable and universal design, including coverage of daylighting, benchmarking, LEED system standards, and green code issues. The companion website provides AutoCAD files, intrustor videos and matrices to give you a deeper real-world understanding of the design process. This book is perfect preparation for the NCIDQ exam. Proper space planning goes way beyond sketching a preliminary floor plan. Successful implementation includes a balanced integration of code compliance, system support, and adherence to the client’s functional needs. Sustainability adds a new, important layer of complexity. This book shows you how to approach space planning in a way that ensures all considerations are met, and nothing gets lost in the process. Adopt an organized and comprehensive planning methodology Work effectively with dimensionally challenging spaces Consider building systems, codes, lighting, acoustics, and more Develop advanced skills and conquer new challenges Space planning encompasses many components and processes, making a comprehensive reference necessary for mastery of the field. Space Planning Basics is a thorough, methodical resource that gets you started on the right track, with plenty of room for creativity.

This up-to-date and comprehensive reference presents the fundamentals of environmental planning, incorporating theory, practice and case studies. The book includes balanced coverage and real world examples to illustrate the concepts. Political, ethical, and societal considerations are all addressed. Presents the fundamentals of environmental planning and methodological material for analysis. Real world examples are provided to illustrate concepts. Political, ethical and societal considerations are addressed. Coverage is balanced between theoretical and practical.

Wealth Management Planning addresses the major UK tax issues affecting wealth management planning for both the UK domiciled and non-UK domiciled individual. It explains, with numerous worked practical examples, the principles underpinning the three main taxes: income tax; capital gains tax; and inheritance tax. It is aimed at those involved in providing advice in the field of wealth management planning including solicitors, accountants, financial planners, private bankers, trustees, students of tax and law and the layman seeking in depth knowledge. The recent Finance Acts 2006 and 2008, in particular, have modified significantly the tax rules in key areas applicable to wealth management planning. These new tax rules are all addressed in detail in this book and include the pre and post Finance Act 2006 inheritance tax treatment of trusts; the new post Finance Act 2008 residence rules; and the new Finance Act 2008 rules applicable to non-domiciled individuals and the tax treatment of off shore trusts. In view of the increasingly international nature of wealth management planning the book attempts to place the UK tax rules in an international context addressing such issues as: the role of wills in the international arena; the implications of the EU; the suitability of off shore financial centres; and the role and use of double taxation agreements. Appendices bring together useful material produced by HMRC and a detailed bibliography for the interested reader is also included. “ This book gives comprehensive coverage to the complicated subject of taxation for Financial Planners. It will be very valuable to all those Financial Planners who wish to extend their learning and reference and desire to meet the needs of clients”. NICK CANN, CHIEF EXECUTIVE OF THE INSTITUTE OF FINANCIAL PLANNING. “ In this book, Malcolm Finney presents a comprehensive summary of the UK tax rules in straightforward language and with many practical examples. It is a notable achievement to put incomprehensible tax legislation into such readily understandable terms; anyone advising on wealth management will find this to be an invaluable guide to the subject”. MALCOLM GUNN, CONSULTANT, SQUIRE, SANDERS & DEMPSEY “ The author demonstrates considerable skill in explaining complicated tax rules in a manner that makes them easy to assimilate and understand. The book contains Chapter summaries, useful Appendices and numerous worked examples, which provide a very clear, helpful explanation of some difficult tax rules. The book’s contents cover wide areas of the tax system, and yet provide sufficient technical depth to be a valuable point of reference for those involved in wealth management and financial planning”. MARK McLAUGHLIN, MARK McLAUGHLIN ASSOCIATES, MANAGING EDITOR OF TAXATIONWEB “ A valuable new text explaining the tax treatment applicable to financial planning products and strategies for UK domiciled persons (UK resident or expats) and non domiciled UK residents. This book will be of interest to a wide readership ranging from students of law and tax, the interested layman seeking in depth knowledge and professionals including solicitors, accountants, financial planners, private bankers and trustees. Malcolm is to be commended on distilling a vast amount of detailed material into a logical and well ordered framework”. ANDREW PENNEY, MANAGING DIRECTOR, ROTHSCHILD TRUST CORPORATION LTD “ Malcolm Finney’s book is stimulating, innovative and refreshingly practical. Anyone wanting either a high-level understanding of tax principles involved in wealth management or a deeper insight should read this book”. JACOB RIGG, HEAD OF POLICY, SOCIETY OF TRUST AND ESTATE PRACTITIONERS, ST