Welcome to Blueprint for Wealth! Hi. I’m Wayne Zell, and I will help you with tax, estate planning and business planning matters.  I believe in having an impact and adding value to your lives.

When I work with you, I:

–  Help you clear the chaos and confusion and find a clear solution or path out,

–  Connect to you and connect you to others who can help you,

–  Educate you on complex topics to the best of my ability,

–  Get excited by helping you realize your personal dreams of wealth and freedom!

If you’d like me to help you make a positive impact on your world, please call me at 703-218-2177 or email me at wayne.zell@ofplaw.com.  See Disclaimer.

Thank you for visiting and please enjoy the site!
Wayne Zell
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  • Growing and Soaring Video 6-Keeping the Business Fueled Please join Wayne M. Zell, Esq. for this sixth of eight videos of Episode 2: Growing and Soaring, which focuses on funding sources and funding types for business. This is part of the second of six Business Success(ion) Planning Bootcamps for Professional Advisors conducted at the offices of Odin, Feldman & Pittleman, P.C. from March 2017 – October 2017. This segment was recorded on April 26, 2017. The sessions are being compiled into a book entitled “Business Success(ion) Planning“, which will be available in the Spring 2018. Read more
  • Growing and Soaring Video 5-More on Appraisals and Valuation Please join Wayne M. Zell, Esq. for this fifth of eight videos of Episode 2: Growing and Soaring, which continues the discussion of business valuation and appraisals. This is part of the second of six Business Success(ion) Planning Bootcamps for Professional Advisors conducted at the offices of Odin, Feldman & Pittleman, P.C. from March 2017 – October 2017. This segment was recorded on April 26, 2017. The sessions are being compiled into a book entitled “Business Success(ion) Planning“, which will be available in the Spring 2018. Read more
  • Growing and Soaring Video 4-Appraisers and Appraisals Please join Wayne M. Zell, Esq. for this fourth of eight videos of Episode 2: Growing and Soaring, which focuses on business valuation and selection and use of appraisals and appraisers. This is part of the second of six Business Success(ion) Planning Bootcamps for Professional Advisors conducted at the offices of Odin, Feldman & Pittleman, P.C. from March 2017 – October 2017. This segment was recorded on April 26, 2017. The sessions are being compiled into a book entitled “Business Success(ion) Planning“, which will be available in the Spring 2018. 4 Read more
  • Growing and Soaring Video 3-Rocket ship v. Lifestyle businesses Please join Wayne M. Zell, Esq. for this third of eight videos of Episode 2: Growing and Soaring, which focuses on the difference between rocket ships and lifestyle businesses, and begins a discussion of how to value a business. This is part of the second of six Business Success(ion) Planning Bootcamps for Professional Advisors conducted at the offices of Odin, Feldman & Pittleman, P.C. from March 2017 – October 2017. This segment was recorded on April 26, 2017. The sessions are being compiled into a book entitled “Business Success(ion) Planning“, which will be available in the Spring 2018. Read more
  • Tax Bill-Estate and Gift Tax Changes Taxpayers will have an $11,200,000 each for estate, gift tax, and generation-skipping tax exemption beginning January 1, 2018, which will rise with the Consumer Price Index each year thereafter. There were no other significant changes made to the estate and gift tax rules. As a result, many affluent families will continue to engage in ongoing estate tax planning activities, and some will accelerate efforts to reduce their estates below the $11,200,000 exemption threshold because they now have the ability to completely avoid estate tax reporting requirements and paying estate tax on death, if certain actions are taken. Domestic asset protection trusts, dynasty trusts (structured as grantor trusts) and ... Read more
  • Tax Bill – More Observations on Individual Changes In the few days remaining to manipulate your 2017 income tax liability, keep in mind the following additional points raised in the tax bill that was just signed by the President (please review my blogs over the past five days to refresh your memory on the other changes): All miscellaneous itemized deductions subject to the 2% AGI floor are no longer deductible after 2017. This changes sunsets on 12/31/2025, and includes meals and entertainment deductions and other business expenses claimed by employees, tax return preparation expenses, investment expenses and moving expenses (excluding armed forces members), among others. Query whether you should ... Read more
  • Tax Bill – More on the New 20% Pass-Through Deduction As I noted in a prior blog post, the new tax bill (TCJA) creates new Code Section 199A that provides for a 20% deduction for the non-wage portion of pass-through income. NOTE: The deduction is limited to 50% of an entity’s W-2 wages for married joint filers with income over $315,000 and single filers with income over $157,500. This deduction sunsets after 2025. The limitations on the 20% deduction were intended to deter high-income taxpayers from attempting to convert wages or other compensation for personal services to income eligible for the 20% deduction under the provision. The deductible amount for each trade or business is the lesser of: A) 20% of the ... Read more
  • Tax Bill – More Individual Planning The tax bill (TCJA) repeals the deduction for personal exemptions. It increases the standard deductions for single filers to $12,000 and for married joint filers to $24,000. These changes sunset after 2025 (i.e., personal exemptions would be restored).  The deductions for state and local income, sales and property taxes (SALT) are capped at $10,000 in total. The deduction for mortgage interest is limited to be allowable only on up to $750,000 of acquisition indebtedness. Mortgages incurred on or before December 15, 2017 are grandfathered under the $1 million limit of acquisition indebtedness. The home equity interest deduction is repealed.  There is also a temporary change to the medical expense deduction, allowing ... Read more
  • Tax Bill-Individual Rates and Planning The current seven individual tax rate brackets are modified under the new Tax Bill to be 10%, 12%, 22%, 24%, 32%, 35%, and 37% effective January 1, 2018. This provision is set to “sunset” after 2025. The top 37% rate applies to single filers with over $500,000 of taxable income and married joint filers with over $600,000 of taxable income. What should you do now? What You Should Do Now You should review what marginal tax bracket you think you will fall into for 2017 compared to the new 2018 tax rates. This may impact your decision of whether to defer income or accelerate deductions, depending on which year ... Read more
  • Growing and Soaring Video 2-Getting to the Next Level Please join Wayne M. Zell, Esq. for this second of eight videos of Episode 2: Growing and Soaring, which focuses on the on strategies to get to the next level in business. This is the second of six Business Success(ion) Planning Bootcamps for Professional Advisors conducted at the offices of Odin, Feldman & Pittleman, P.C. from March 2017 – October 2017. This segment was recorded on April 26, 2017. The sessions are being compiled into a book entitled “Business Success(ion) Planning“, which will be available in the Spring 2018. Read more