| Estate Planning 1998 |
| Title | Subject | Authors |
|---|
| Administration's budget proposals would have a dramatic impact on the life insurance industry. | Law | Saks, Howard J. |
| Advantages of using a limited liability company in an estate plan. | Law | Mona, Joseph M. |
| Annual exclusion gift checks and the relation-back doctrine.(estate and gift taxation) | Law | Newman, Lawrence, Kalter, Albert |
| Anticipated sale of donated assets may cause gain to charitable donor.(charitable gifts of appreciated property) | Law | Tidd, Jonathan G. |
| Assessing the uses of the electing small business trust. | Law | Schloss, Irving S., Monaghan, Paul |
| Avoiding malpractice suits: the view from an aisle seat. | Law | Zaritsky, Howard M. |
| Avoiding tax pitfalls and family conflicts when a child is trustee. | Law | Raithel, Renee M. |
| Back to basics: avoiding creativity in marital deduction planning. | Law | Zaritsky, Howard M. |
| Beneficiary designations after divorce: will the ex-spouse benefit? | Law | Roush, Nancy Schmidt |
| Business Quick-Plan software enhances business succession planning. | Law | Kelley, Donald H. |
| Buy-sell agreement ignored in valuing decedent's stock. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Capital gains rate cut: a mixed estate planning blessing. | Law | Zaritsky, Howard M. |
| Conspectus Current CD-ROM keeps practitioners up-to-date in estate planning. | Law | Kelley, Donald H. |
| CPAs can now receive commissions from the sale of investment and insurance products. | Law | Saks, Howard J. |
| Creating a life insurance private pension via split-dollar.(split-dollar life insurance) | Law | Jenei, Jeffrey J., Sardis, Anthony M. |
| Customizing IRAs to serve a client's specific needs best. | Law | Wilf, Mervin M. |
| Deduction ok'd for ex-wife's interest in trust. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Designing private foundations - avoid the cookie-cutter approach. | Law | Hodgman, David R. |
| Determining the best exit strategy from a split-dollar plan.(life insurance) | Law | Mittelman, Alan J. |
| Drafting for the marital deduction in light of the new family-owned business exclusion. | Law | Hodgman, David R., Stetter, Debra L. |
| Drafting to achieve maximum flexibility in the estate plan. | Law | Nelson, Barry A., Carr, Rosario Ferrero |
| ESOPs create liquidity for shareholders and help diversify their assets. (employee stock ownership plans) | Law | Etkind, Steven M. |
| Estate allowed deduction for care giver's services. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Estate & Elder Law Advisor: a new CD-ROM for estate planning research. | Law | Kelley, Donald H. |
| Estate hit with $14.8 million fraud penalty. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Estate planning for farmers: federal farm program payments. | Law | Maloney, Mark Daniel |
| Estate planning specifically for the single parent. | Law | Horwood, Richard M. |
| Estate tax payment provisions in multiple documents. | Law | Zaritsky, Howard M. |
| Family-owned business deduction is enhanced by balance sheet planning. | Law | Burnstein, Stanley M. |
| Federal taxation of foreign trusts: coping with a complex regime. (part 1). | Law | Granaski, Edmund W., Jr. |
| For Tax Court valuation decisions, a string of reversals.(closely held business valuation) | Law | Bogdanski, John A. |
| Full stepped-up basis for pre-1977 joint property. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Gifts of family limited partnership interests did not qualify for annual exclusion, rules IRS. | Law | Kove, Myron, Kosakow, James M. |
| Growing sales of variable life erode market share of whole life and universal life. | Law | Saks, Howard J. |
| Handling the nontax issues in business succession planning. | Law | Hjorth, David A., Gallo, Jon J. |
| Hard times for buy-sell agreements. | Law | Bogdanski, John A. |
| How to draft invasion clauses for marital and credit shelter trusts. | Law | Tiernan, Peter B. |
| Identity of settlor of special needs trust.(issue of state agency reimbursement)(Michigan) | Law | Volkmer, Ronald R. |
| Innovative estate planning strategies using Roth IRAs. (individual retirement accounts) | Law | Wilf, Mervin M. |
| Interaction of long-term care insurance and the estate tax. | Law | Soled, Jay A. |
| IRS rules that acquisition by spouse of remainder interest in QTIP trust gives rise to a gift. (qualified terminable interest property) | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Later expenses reduce underpayment penalty.(estate expenses)(taxatioon) | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Ltr. rul. permits beneficiary to replace trustee. (IRS letter ruling 9746007) | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Merging of the life insurance and securities industries accelerates. | Law | Saks, Howard J. |
| Mismanagement of assets didn't cause exclusion of QTIP. (qualified terminable interest property) | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Mutual life insurers restructure as mutual holding companies to gain financial flexibility. | Law | Saks, Howard J. |
| New constructive sale rules make it tougher to avoid tax on built-in gain. | Law | Kramer, Andrea S., Pomierski, William R. |
| New disclaimer regs. and other rules affecting jointly owned property. | Law | Fee, Edwin G., Jr. |
| New prop. regs. make it easier to name a trust as plan beneficiary. (IRS proposed regulations) | Law | Ellis, Jonathan H. |
| New ruling turns golden handcuffs of stock options into estate planning ball and chain. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Nonqualified stock options play a valuable role in making charitable gifts. | Law | Schlesinger, Sanford J. |
| Preparing valuation reports to withstand judicial challenge.(valuation of business interests) | Law | Willis, Robert T., Jr. |
| Prudential, America's largest life insurer, announces plans to demutualize. | Law | Saks, Howard J. |
| Recent developments highlight IRS challenges to FLPs.(family limited partnerships) | Law | Kove, Myron, Kosakow, James M. |
| Recent partnership changes affect estate planning. | Law | Long, A. Kel, III |
| Reformed trust didn't qualify for marital deduction. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Rethinking old planning in light of the new regulations on disclaiming joint property. | Law | Zaritsky, Howard M. |
| Roth IRA or regular IRA: how to decide which one is preferable. (individual retirement accounts) | Law | Silfen, Martin |
| SEC restrictions on stock at decedent's death were considered in valuing the stock. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Sixth Circuit fashions two-part test for deductibility of administration expenses. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Strategies for handling difficult fiduciary income tax issues. | Law | Malin, Scott, H. |
| Strict privity rule adopted in Maryland.(estate planning malpractice) | Law | Volkmer, Ronald R. |
| Tax law changes under the 1998 'IRS restructuring' flag. | Law | Aucutt, Ronald D. |
| Taxpayer was entitled to rely on actuarial tables despite terminal illness. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Techniques that maximize the advantages of lifetime giving. | Law | Kove, Myron, Kosakow, James M. |
| The charitable inheritance teaches children about philanthropy.(charitable inheritance plans and IRAs) | Law | Dryburgh, Erik, Kremenliev, Gregor |
| The 'mandatory income trust': an alternative to a Crummey Trust. | Law | Barnhart, Timothy V. |
| TRA '97 has broad impact on estate and gift tax provisions. (Taxpayer Relief Act of 1997) | Law | Kessel, Edward, Stephenson, Kathleen A. |
| Trustee's transfer of trust property was not a gift. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Unauthorized practice of law barred bequest.(Washington) | Law | Volkmer, Ronald R. |
| Useful suggestions for building an estate planning practice. | Law | Leimberg, Stephan R. |
| Using GRITs to make risk-free gifts of appreciated property. (grantor retained income trust) | Law | Tiesi, Angelo F. |
| Using life insurance in charitable planning. | Law | Schlesinger, Sanford J. |
| Using private annuities and installment notes in Medicaid planning. | Law | Correira, David J. |
| Valuation discount for built-in capital gains tax allowed. | Law | Hall, Lance S. |
| Valuation discounts for private debt in estate administration. | Law | Moore, Read, Hungate, D. Alan |
| Wealth Transfer Planning prepares a broad range of estate planning documents.(estate planning software) | Law | Kelley, Donald H. |
| What estate planners and their clients should know about Social Security. | Law | English, David M. |
| What planning strategies should be used when both spouses work? (taxation) | Law | Poller, Judith L. |
| Whither the tax law? Or can 1997 be topped? | Law | Aucutt, Ronald D. |
| Working with the complex tax rules governing inbound foreign trusts. | Law | Granski, Edmund W. |
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