| Estate Planning 1992 |
| Title | Subject | Authors |
|---|
| A charitable remainder trust can't be a QSST, IRS determines. (qualified Subchapter S trust) | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| A detailed analysis and reexamination of survivorship insurance use and planning. | Law | Saks, Howard J. |
| Adult adoption may qualify one as a beneficiary. | Law | Cohen, Donald G. |
| Beneficiary liable for unpaid estate taxes. | Law | Saks, Howard J. |
| Can fiduciaries avoid liability under environmental law? | Law | Weir, George C. |
| Choosing a formula clause based on funding effects. | Law | Bertles, James B., Yudenfreund, Joel H. |
| Crummey powers for contingent beneficiaries OK'd. | Law | Fiore, Owen G., Ramsbacher, John F. |
| Defective grantor trusts offer many tax advantages. | Law | Mulligan, Michael D. |
| Deferred comp. package affected by estate plans. | Law | McCarty, Robert S. |
| Despite prior ruling, Service states that loan guarantee was not taxable gift. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Donor's retained control caused incomplete gift, rules Tax Court. ('Estate of Vak') | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Estate planning to avoid complications of remarriage. | Law | Cahn, Charles, II |
| Estate tax burden could not be shifted to entirety property. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Final Chapter 14 regs. clarify GRATS, business planning. | Law | Strauss, Benton C., Shaw, James K. |
| Final Chapter 14 regulations refine estate freeze rules. | Law | Strauss, Benton C., Shaw, James K. |
| General powers of appointment may cause unexpected tax. | Law | Schwab, Eileen Caulfield |
| Gifts made under a durable power of attorney are ruled revocable. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Gifts made under a durable power of attorney were held includable in estate. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Grantor may have powers over trust, yet not be subject to tax. | Law | Fink, Philip R. |
| GRITs created under prior law offer unique opportunity. (estate freezing potential of the grantor retained income trust) | Law | Franklin, Richard S., Krause, Andrew J. |
| Guidelines for avoiding estate litigation. | Law | Wohl, Steven J. |
| Handling income and expenses of the decedent's last year. | Law | Basi, Bart A., Gladden, Andy |
| Helping a client who is charged an extra premium or denied insurance based on health history. | Law | Saks, Howard J. |
| How to handle stock options held at an employee's death. (saving taxes on incentive and nonqualified stock options that are part of an executive compensation package) | Law | Cohen, Richard M., Falanga, Joseph V. |
| Income tax planning opportunities for residential realty. | Law | Sparks, W. Donald, II, Kantor, Edwin L. |
| Installment obligations cancelled at death result in taxable gain, rules tax court. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Insurance policy may be an ideal asset for a gift by the insured. | Law | Chazan, Michael J. |
| Interest on deferred tax doesn't reduce TPT credit. (estate tax credit on prior transfers) | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| IRS attributes income from rebating to life insurance buyers. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| IRS revokes adverse ruling on contributions of life insurance. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| IRS rules on predeceased parent exception for GST purposes. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Life companies report surplus increase. (gain in total capital and surplus for 130 surveyed life insurance companies) | Law | Saks, Howard J. |
| Living benefits riders provide access to life insurance proceeds for the terminally ill. | Law | Saks, Howard J. |
| Maximizing the use of the state death tax credit. | Law | Harrison, Louis S., Janiga, John M. |
| More demutualization, mergers in the future. (Phoenix Mutual Life Insurance Co./Home Life Insurance Co. merger) | Law | Saks, Howard J. |
| Most policyholders should emerge "whole" as sale of Executive Life to investors is approved. (Executive Life Insurance Co.) | Law | Saks, Howard J. |
| New law affects the treatment of distributions from retirement plans. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Ninth Circuit upholds QTIP despite trust provision permitting accumulation of income. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Owning assets in trust results in tax and nontax benefits. | Law | Culp, William R., Jr., Griffing, John H. |
| Post-mortem strategies extend planning prospects. | Law | Benjamin, Ann H. Womer |
| Preferred vs. standard policy risk varies among companies and affects product pricing. | Law | Saks, Howard J. |
| Proposed legislation threatens unified credit. | Law | Saks, Howard J. |
| Prop. Regs. address adjustments and lapsing rights. | Law | Harrison, Louis S., Smith, Heather |
| Prudent investor rule gives trustees new guidelines. | Law | Willis, Robert T., Jr. |
| QTIP denied where spouse could appoint corpus for child. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| QTIP election cannot be subject to executor's discretion whether to make the election. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| QTIP's tax benefits increased by sale of remainder interest. (qualified terminable interest property) | Law | Soled, Jay A., Zuckerman, Herbert L. |
| QTIP was disallowed because of executors' discretion whether to make the election. (qualified terminable interest property) | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Qualified plans for service partnerships, professional corps. | Law | Whitehorn, Matthew I. |
| Real estate offers many planning opportunities. | Law | Curtis, Andrew M. |
| Residence was included in estate despite transfer to son. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Retirement plan benefits: what are the spouse's options? | Law | Kuhn, Frederick |
| Service could revalue gifts for estate tax purposes. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Settlement in estate dispute held not to be taxable income. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Tax apportionment clauses that carry out a client's intent. | Law | Kanner, James R. |
| Tax-favored planning for ownership succession via ESOPs. (employee stock ownership plan) | Law | Ackerman, David, Howitt, Idelle A. |
| The estate tax audit: how to prepare and succeed. | Law | Newlin, Charles F., Glenn, Cynthia D. |
| The impact of retirement plans on Medicaid eligibility. | Law | Browning, William J. |
| The impact of taxes on the value of close corporations. | Law | Kaplan, Steven P., Fromm, Egon |
| Uniform Probate Code revises spouses' rights. | Law | Mora, Abraham M. |
| Update on the failure of Mutual Benefit Life provides insights into selecting an insurer. (Mutual Benefit Life Insurance Co.) | Law | Saks, Howard J. |
| Using a community foundation to achieve charitable goals. | Law | DeMent, Daniel L. |
| Varied duties face the successor trustee of a revocable trust. | Law | Parks, John Paul |
| When should equitable adjustments be made? (administration of estates) | Law | Goldsmith, James A. |
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.
