Estate Planning 1996 - Abstracts

Estate Planning 1996
TitleSubjectAuthors
Administration expenses payable from income do not reduce marital and charitable deductions.LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Agreement among beneficiaries not to probate will caused loss of marital deduction.LawMadden, Robert E., Schlenger, Jacques T., Edgar, John P.
Are transfers from marital trust included in wife's estate? (Estate of Halpern)LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
A simplified marketing approach for split-interest trusts.LawPainter, Andrew D.
A sorry 'estate' of affairs for qualified plan and IRA benefits: naming an estate as beneficiary.LawMoore, M. Read
Avoiding common mistakes in the use of life insurance.LawBrenner, George D.
Bulk of tax imposed on beneficiary of advance distribution. (New Jersey)LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Choosing the most appropriate insurance policy and company.LawKurylo, Steve
Choosing the most appropriate marital deduction formula clause.LawNudelman, Barry M., Panos, Athena A.
Courts favorably construe bequests conditioned upon surviving until receipt.LawZaritsky, Howard M.
Creating a private foundation offers many advantages.LawTractenberg, Beth D.
Disappearance of low-cost term plans stalled.LawSaks, Howard J.
Disclaimer of father's estate by son was upheld by CA-10. (US Court of Appeals for the 10th Circuit)LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Discount available when property was held partly outright and partly in QTIP trust. (qualified terminable interest property)LawMadden, Robert E., Schlenger, Jacques T., Edgar, John P.
Dissecting the discount for lack of marketability.LawBogdanski, John A.
Dividing a closely held corporation when a couple divorce.LawMcEvoy, Michael R., Potash, Christopher M.
Drafting flexible irrevocable trusts - whom do you trust?LawHodgman, David R.
Dynasty trusts: sheltering descendants from transfer taxes.LawDukeminier, Jesse
Effective drafting strategies for family limited partnerships.LawBertles, James B., Vogelsang, Stephen G.
Effective postmortem reformation of a client's estate plan.LawEilers, John W.
Equitable adjustments can remedy inequities among beneficiaries.LawD'Alessandro, Richard V.
Establishing and drafting offshore asset protection trusts.LawRothschild, Gideon
Estate could recover taxes attributable to inclusion of QTIP. (qualified terminable interest property) (Wisconsin)LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
"Estate Planning Concepts" software produces impressive, customized presentations for clients. (Software Review)LawHeilman, Edward G.
Fiduciary investments: drafting for nonconformity.LawHodgman, David R.
Final GST tax regulations make important changes. (generation-skipping transfer tax)LawMulligan, Michael D.
Final regs. interpret GST tax provisions more liberally. (generation-skipping transfer tax)LawKiziah, Trent S.
Guidelines for choosing the most favorable entity.LawMezzullo, Louis A.
Guidelines for clients contemplating organ donation.LawNeuwirth, Gloria S.
Handling estate tax disputes with the IRS.LawAucutt, Ronald D.
'Henson's Transfers' software automates the documentation necessary to transfer assets.LawKelley, Donald H.
How best to plan for foreign assets in a U.S. estate.LawDeneuville, Caroline, Tandy, David, Browne, Stanhope S.
How best to use the grandfather election for retirement plans.LawSteiner, Bruce D., Shapiro, Zelda
How corporate-level capital gains taxes affect fair market value.LawFrazier, William H.
Income and estate tax impact of income in respect of a decedent.LawMaloney, David M.
InsGift software helps clients decide the level of gifts they can make during retirement. (Software Review)LawKelley, Donald H.
Interaction of the estate tax marital deduction and qualified plan and IRA benefits. (individual retirement account)LawMoore, M. Read
IRS adopts final regulations providing exceptions to use of valuation tables. (part 2)LawSchlesinger, Sanford J.
IRS aggregates QTIP and property owned outright for purposes of estate tax valuation. (qualified terminable interest property)LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
IRS eases rules applicable to NRAs in final GST tax regs. (non-resident aliens, generation-skipping transfer tax)LawPerry, C. Jones, Jr.
IRS loosens rules on gifts from revocable trusts.LawZaritsky, Howard M.
IRS rules on tax effects of gift of stock option.LawMadden, Robert E., Schlenger, Jacques T., Edgar, John P.
IRS takes a tougher position on Crummey trusts in new TAM. (technical advice memorandum)LawFiore, Owen G., Ramsbacher, John F.
Issue of physician-assisted suicide confronted by courts and legislatures.LawEnglish, David M.
Keeping a vacation home in the family for younger generations.LawHamel, Louis H., Jr.
Legislative proposals affecting closely held businesses.LawAucutt, Ronald D.
Major discount securities broker begins selling life insurance via toll-free phone number.LawSaks, Howard J.
Marshaling assets when a client chooses multiple fiduciaries.LawBrainerd, Stephen M.
Maximizing the benefits of deducting an estate's debts and expenses.LawDe Ganon, Victoria Eve
Minority discount was applied to determine FMV before special-use valuation was calculated. (fair market value)LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Most major life companies are vigorously enforcing compliance standards with their sales agents.LawSaks, Howard J.
New concerns about the administration of a GRAT or QPRT.LawZaritsky, Howard M.
New grantor trust reporting regs. offer greater flexibility.LawWaxenberg, Jay D., Leibowitz, Henry J.
New legislation on long-term care and other tax issues affecting the elderly.LawEnglish, David M.
New legislative protection for charitable giving vehicles.LawSchlesinger, Sanford J.
New planning approaches to cope with stricter Medicaid rules.LawPalmer, James D., Jr.
New ruling provides more flexibility in removal of trustees.LawBerall, Frank S.
New TAM will likely lead to changes in tax results of collateral assignment split-dollar. (technical advice memorandum)LawSaks, Howard J.
New version of EPLAN planning and administration software introduced by U.S. Trust.LawMcSwiggan, Daniel J.
No deduction for bequest to spouse and charities.LawMadden, Robert E., Schlenger, Jacques T., Edgar, John P.
Planning for disability helps preserve a client's assets.LawRobert, Joan Lensky, Robert, Charles
Planning to preserve the advantages of community property.LawTreacy, Gerald B., Jr.
Property included in estate despite sale of remainder.LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Proposed regulations prescribe when standard valuation tables may be disregarded.LawSchlesinger, Sanford J.
Protocol coordinates death tax provisions of U.S. and Canada.LawDichter, Arthur J.
Recent regulations clarify use of QSSTs in estate planning. (qualified Sub-chapter S trusts)LawAugust, Jerald David
Reevaluating the grantor trust status of GRATs and QPRTs. (grantor retained annuity trust, qualified personal residence trust)LawCoghill, Cornelius W., III
Reformation was not available for CRT under 1978 will. (charitable remainder trust)LawMadden, Robert E., Schlenger, Jacques T., Edgar, John P.
Requirements for QDOTs liberalized in new regulations. (qualified domestic trusts)LawSchwab, Eileen Caulfield
Sale to a defective grantor trust: an alternative to a GRAT. (grantor retained annuity trust)LawMulligan, Michael D.
Securities-indexed deferred annuities now being introduced provide many advantages.LawSaks, Howard J.
Securities law restrictions that lapsed at death were ignored in valuing stock.LawMadden, Robert E., Schlenger, Jacques T., Edgar, John P.
Single life policies cannot be exchanged tax-free for second-to-die policies, rules IRS.LawSaks, Howard J.
Social security earnings limit increased.LawEnglish, David M.
State probate laws regarding insurance proceeds threatened.LawSaks, Howard J.
Stringent rules for S corporations eased by new law.LawAugust, Jerald David
Surviving spouse's disclaimer reduced marital deduction.LawMadden, Robert E., Schlenger, Jacques T., Edgar, John P.
Tax apportionment and the pour-over will.LawZaritsky, Howard M.
TC changes position as to certain contingent QTIP elections. (Tax Court)LawNewman, Lawrence, Kalter, Albert
The disclaimer-activated generation-skipping trust: a useful strategy.LawChoate, Natalie B.
The joys of a taxable CRT. (charitable remainder trusts)LawZaritsky, Howard M.
The outer limits of minority discounts.LawBogdanski, John A.
The survivor life stand-by trust: a new planning alternative.LawWeinberg, Bernard, Shadur, Robert C.
Tips for transferring interests in closely held businesses.LawWashelesky, Frank L.
Transfers included in estate due to lack of consideration.LawMadden, Robert E., Schlenger, Jacques T., Edgar, John P.
Trust powers did not trigger reciprocal trust doctrine.LawMadden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T.
Trust was QTIP though spouse did not get stub income. (qualified terminable interest property)LawMadden, Robert E., Schlenger, Jacques T., Edgar, John P.
Uniform Health-Care Decisions Act adopted.LawEnglish, David M.
Update on life insurance policy grace periods.LawSaks, Howard J.
Update on long-term care insurance and checklist for this wealth protection tool.LawSaks, Howard J.
Using charitable lead or remainder trusts for noncharitable purposes.LawWilfert, David J.
Using life insurance in qualified retirement plans.LawFalk, Edward
Vista for Windows shows results of varied estate plans in tabular and graphic formats.LawKelley, Donald H.
What are a spouse's rights in retirement plans and IRAs?LawTalavera, Henry, Mobley, Michele A., Johnson, Riva T.
What powers over a credit shelter trust can the spouse possess?LawTiernan, Peter B.
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