| Estate Planning 1997 |
| Title | Subject | Authors |
|---|
| A checklist of steps to help protect you from an errors and omissions lawsuit. | Law | Saks, Howard J. |
| A creative strategy for protecting the home for Medicaid purposes. | Law | Bove, Alexander A., Jr. |
| Alimony arrearages to mother's estate taxable to sons. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Allocating a client's GST exemption most effectively. (generation-skipping transfer) | Law | Mulligan, Michael D. |
| A marriage of convenience: the credit shelter trust and qualified plan and IRA benefits. | Law | Moore, M. Read |
| Apparent drafting error in TRA '97 creates problem for estates selling appreciated property. (Taxpayer Relief Act of 1997) | Law | Berall, Frank S. |
| BNA 706 Preparer for Windows speeds automated preparation of estate tax returns. | Law | Kelley, Donald H. |
| Changes affecting life insurance enacted by new laws. | Law | Millard, Kevin D. |
| Charitable lead trusts offer tax and nontax benefits. | Law | Kessel, Edward, Polisher, Edward N. |
| Charitable planning with life insurance. | Law | Schlesinger, Sanford J. |
| Choosing the trustee of a charitable remainder trust. | Law | May, Michael G. |
| Comparing a charitable remainder trust with an outright sale. | Law | Hamel, Louis H., Jr. |
| Congressional leaders continue to focus attention on estate tax reform. | Law | Saks, Howard J. |
| Decedent's estate includes value of five and five power. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Designing and drafting charitable remainder trusts after TRA '97. (Taxpayer Relief Act of 1997) | Law | Hodgman, David R. |
| Despite IRS disagreement, TC confirms approval of Crummey powers. (Tax Court memos in Estate of Kohlsaat and Estate of Holland regarding Crummey trust powers) | Law | Labella, Rocco J., Aylward, Sean M. |
| Discount for minority general partnership interest allowed. (Estate of Barudin) | Law | Madden, Robert E., Schlenger, Jacques T., Edgar, John P. |
| Equitable tolling of statute of limitations not allowed for refund claims, rules S. Ct. (United States Supreme Court) | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Estate tax planning for nonresident alien business owners. | Law | Miller, Scott G. |
| Family limited partnerships: meet section 2703. | Law | Bogdanski, John A. |
| Gifts made by attorney-in-fact excluded from estate: Estate of Neff, TCM 1997-186. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| How individual trustees can avoid liability and breaches of trust. | Law | Richwine, G. Michael |
| How to use the Internet for estate planning and tax research. | Law | Barczak, Kenneth P. |
| Impact of generation-skipping tax on life insurance trusts. | Law | Adler, Robert J. |
| Impact of S/L on legal malpractice. (statute of limitations) | Law | Volkmer, Ronald R. |
| Impact of valuation discounts on estate and income tax basis. | Law | Robinson, Debra A., Rappaport, Edward J. |
| Income from partnerships was UBTI, causing taxation of CRUT income. (unrelated business taxable income, charitable remainder unitrust) | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Informed consent by spouse necessary to waive plan benefits. | Law | Wilf, Mervin M. |
| Interest on loan to pay estate tax was deductible. (McKee) | Law | Madden, Robert E., Schlenger, Jacques T., Edgar, John P. |
| Intrafamily sale of remainder was bona fide. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Intuitive Estate Planner performs a wide range of calculations and planning functions. | Law | Heilman, Edward G. |
| Lackner 6-in-1 LITE Estate Administration System simplifies accounting, tax returns. (Software Review) | Law | Kelley, Donald H. |
| Legislative prospects after the 1996 elections. | Law | Aucutt, Ronald D. |
| Life insurance policies with contractual maturity beyond age 100 more widely available. | Law | Saks, Howard J. |
| Life insurance was not included in insured's estate. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Major new developments result in banks actively selling life insurance. | Law | Saks, Howard J. |
| Marital deduction disallowed due to condition subsequent. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Marital deduction not reduced by secured debts. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Menus of legislative and administrative actions taking shape. | Law | Aucutt, Ronald D. |
| Misdefined term impedes ability of new ruling to simplify end-of-year gifts made by check. | Law | Zaritsky, Howard M. |
| Naming children as beneficiaries of retirement plan assets. | Law | Silfen, Martin |
| New Alaska trust act provides many estate planning opportunities. | Law | Zaritsky, Howard M., Blattmachr, Jonathan G., Thwaites, Richard S., Jr. |
| New developments create opportunities via gifts of stock options. | Law | Markstein, Daniel H., III, Pressgrove, L. Wayne, Jr. |
| New laws make broad changes in retirement plans and IRAs. (individual retirement accounts) | Law | Ice, Noel C. |
| New regulations approve use of contingent QTIPs. (taxation of qualified terminable interest property) | Law | Kalter, Albert, Newman, Lawrence W. |
| New tax law restores favorable treatment for gifts of appreciated stock to private foundations. | Law | Schlesinger, Sanford J. |
| On avoiding the cutting edge. (conservatism in estate planning) | Law | Zaritsky, Howard M. |
| Planning for possible pretermitted children and pretermitted spouses. | Law | Stout, Bruce L. |
| Planning for the family-owned business exclusion under TRA '97. (Taxpayer Relief Act of 1997) | Law | Katzenstein, Andrew M., McArthur, Lisa C. |
| Planning impact of new expatriation and foreign trust tax rules. | Law | Share, Leslie A. |
| Pooled income funds: a good vehicle for smaller charitable gifts. | Law | Clymer, John H. |
| Post-death events considered in determining claim. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Post-employment health coverage for executives and their families. | Law | Harris, Jonathan W. |
| Postmortem strategies to shift retirement plan assets to the spouse. | Law | Steiner, Bruce D. |
| Product guarantees for universal life bring this policy form closer to whole life. | Law | Saks, Howard J. |
| Prop. CRT regs. permit flip unitrusts but tighten other provisions. | Law | Gardner, John H., Baumann, Dale R. |
| Reasonable certainty of death prevented use of actuarial tables for valuation. (Estate of McLendon) | Law | Madden, Robert E., Schlenger, Jacques T., Edgar, John P. |
| Recent developments highlight plan and IRA beneficiary designations. (individual retirement accounts) | Law | Schettenhelm, Karl W., Jr. |
| Reconciling diverse authorities on sales of remainder interests. | Law | Kempe, Joseph C. |
| Reverse split-dollar life insurance: what are the tax effects? | Law | Bilello, Thomas C. |
| Sauce for the goose? IRS rejects discount based on aggregating separate gifts. | Law | Zaritsky, Howard M. |
| S.Ct. in Hubert fails to provide needed guidance. (US Supreme Court) | Law | August, Jerald David, Freeland, James J. |
| Should retirement distributions be accelerated or deferred? | Law | Franklin, Richard S. |
| State apportionment statute controlled payment of estate taxes, rules CA-6. (Sixth Circuit's ruling in Swallen estate case) | Law | Madden, Robert E., Hayes, Lisa H.R. |
| State income taxation of trusts: new case creates uncertainty. | Law | Moore, M. Read, Silliman, Amy L. |
| Steps to take when stolen art work is found in an estate. | Law | Madden, Robert E. |
| Stock subject to sale to third party failed to qualify for QTIP treatment. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Strategies after TRA '97 for clients with highly appreciated stock. (Taxpayer Relief Act of 1997) | Law | Hartog, John A. |
| Structuring GRATs under the Section 7520 regulations. (grantor retained annuity trusts) | Law | Newlin, Charles F., Andrey, Gwendolyn S. |
| Substituted judgment: medical and financial decisions by guardians. | Law | Clark, Elizabeth G. |
| Sums received in negligence actions included in estate. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Supporting organizations: a good alternative to private foundations. | Law | Treacy, Gerald B., Jr. |
| Supreme Court upholds state statutes barring physician-assisted suicide. | Law | English, David M. |
| Taxpayers' appraisers in a tax court slump. | Law | Bogdanski, John A. |
| Taxpayers liable for gain on appreciated stock transferred to charities. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| The advantages of transferring low-yielding assets into an annuity and life insurance. | Law | Saks, Howard J. |
| Tips for using the Internet to best advantage. | Law | Barczak, Kenneth P. |
| Transferring a general partnership interest to a living trust. | Law | Vogel, Paul L. |
| Up-stream planning for baby boomers. | Law | Hodgman, David R. |
| Using a CRAT to pay for long-term care insurance. (charitable remainder annuity trust) | Law | Barreira, Brian E. |
| U.S. tax planning for international charitable giving. | Law | Cassell, Richard A. |
| U.S. Trust's 'Practical Drafting' now available on CD-ROM. (Software Review) | Law | McSwiggan, Daniel J., Bederka, Anne C. |
| Valuing undivided interests: a new approach to an old problem. | Law | Bogdanski, John A. |
| Verbal disclaimer was held not valid. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| What powers can a donor retain over transferred property? | Law | Digby, Darin N. |
| When can an estate deduct expenses of maintaining and selling the decedent's residence? | Law | Zaritsky, Howard M. |
| Who will ensure that a patient's living will is enforced? | Law | Bush, Julian S. |
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.
