Estate Planning 1995 - Abstracts

Estate Planning 1995
TitleSubjectAuthors
Alternative dispute resolution: its value to estate planners.LawKlinefelter, Stanard T., Gohn, Sandra P.
Amounts paid by estate to children of prior marriage were deductible as claims supported by consideration.LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Apportionment can make tax payment more equitable.LawPennell, Jeffrey N.
Artificial valuation of closely held interests: sec. 2704.LawAugust, Jerald David
Assets included in estate because of prior QTIP election. (qualified terminable interest property)LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Assets received by surviving spouse under settlement agreement were not eligible for marital deduction.LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Attempted sale of remainder did not keep property out of estate.LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Avoiding malpractice claims in planning and administration.LawRogers, John T., Jr.
CA-8 holds that estate tax lien is durational, not limitational.LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Can wealthy U.S. citizens reduce taxes through expatriation?LawBissell, Thomas St. G.
Comparing the advantages of estates and revocable trusts.LawWaxenberg, Jay D., Leibowitz, Henry J.
Confederation Life, a large Canadian insurer, fails.LawSaks, Howard J.
Coordinating buy-outs and installment payment of estate tax.LawHarrison, Louis S.
Distributed assets count toward $2 million determination. (for reimbursement of attorney fees)LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Domicile is key in determining transfer tax of non-citizens.LawShare, Leslie A.
Drafting revocable trusts to facilitate a stepped-up basis.LawFletcher, Paul M.
Durable power can alleviate effects of client's incapacity.LawInsel, Michael S.
Effects of paying life insurance premiums with community funds.LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Estate did not include assigned interests in revocable trust.LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Estate may adopt wait-and-see approach and determine amount of QTIP on date of election.LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Estate may not deduct payment of non-enforceable charitable pledges. (Estate of Levin)LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Estate planning with respect to divorce.LawZaluda, Jeffrey A.
Fixed annuities make a comeback as interest rates rise and the outlook for equities seems uncertain.LawSaks, Howard J.
Fourth Circuit confirms that noncharitable gifts by check were complete in year of delivery.LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Gifts by terminally ill person reduce estate tax.LawGrassi, Sebastian V., Jr.
Gifts made under power of attorney were excludable from estate.LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
How to arrange a client's property for asset protection.LawSpero, Peter
How to modify or terminate an irrevocable trust.LawSchindel, Donald M.
Income, estate, and gift tax effects of spousal joint trusts.LawMulligan, Michael D.
Income taxation of estates and trusts: new planning ideas.LawSchlesinger, Sanford J., Weingast, Fran Tolins
Interaction of the GST tax and charitable trusts. (generation-skipping transfer tax)LawMarois, Kim
Intrafamily transfer was included in lender's estate.LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Life insurance trusts: how to avoid estate and GST taxes. (generation-skipping transfer taxes)LawBlattmachr, Jonathan G., Slade, Georgiana J.
Marital deduction was not allowed for post-death appreciation of marital share, rules Tax Court.LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Most low-cost term plans will soon disappear. (life insurance)LawSaks, Howard J.
New guidance on ethics for estate planners.LawPrice, John R.
New types of joint bank accounts resolve many problems.LawWellman, Richard V.
Noncancellable disability insurance policies undergo sweeping changes as provisions are tightened.LawSaks, Howard J.
Nontax aspects of planning for a family business.LawManning, Jerome A.
NumberCruncher and IRS Factors Calculator perform sophisticated calculations easily and reliably. (Software Review)LawKelley, Donald H.
Payments to ex-spouse under divorce agreement held deductible.LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Postmortem strategies that enhance a client's estate plan.LawMcPherson, Jamieson G., Yussman, Jefferey M., Filcik, Jeffrey C.
Practical guidance for clients who are considering replacing a life insurance policy.LawSaks, Howard J.
Premium kickback from insurance agents creates taxable income.LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Prior transfers may yield present tax benefit via a credit.LawWeinberg, Robert J.
Property issues arising out of divorce analyzed.LawVolkmer, Ronald R.
Qualified personal residence trusts yield tax savings.LawHodgman, David R., Fox, Charles D., IV, Van Meter, Karen
Ratings lowered for Pru and Met: a closer look. (Prudential Insurance, Metropolitan Life)LawSaks, Howard J.
Resolving difficult issues of ownership of estate assets.LawRook, Lance W.
Special-use valuation denied by Fifth Circuit due to lack of substantial compliance.LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Steps to prepare and file estate tax returns effectively.LawGillett, Mark R., Stafford, Joel D.
Strategies for large retirement plan account balances.LawDoherty, Daniel C.
Structuring buy-sell agreements to fix estate tax value.LawFife, James D.
Structuring trusts to permit the donor to act as trustee.LawHarrison, Louis S.
TEdec Fiduciary Accounting System quickly performs administrative and accounting procedures.LawKelley, Donald H.
The 'double-skip' trust: a valuable GST tax planning tool. (generation- skipping transfer tax)LawHodgman, David R., Collins, Paul J.
The importance of a prepayment for insurance and the terms of conditional receipts are often ignored.LawSaks, Howard J.
Transferred second-to-die policy was not in estate.LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Two recent Letter Rulings examine when incidents of ownership in life insurance are present.LawSaks, Howard J.
Using life insurance to fund a donor's charitable gifts.LawMillard, Kevin D.
UST 706 709 SystemSM estate and gift tax return preparation software handles complex calculations easily. (Software Review)LawMcSwiggan, Daniel J.
Vanishing life insurance premium continues to be misunderstood by many planners and insurers.LawSaks, Howard J.
When can the surviving spouse roll over the decedent's IRA?LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
When should the option to split gifts be chosen?LawBenjamin, Robert W.
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