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