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