| Estate Planning 2001 |
| Title | Subject | Authors |
|---|
| Adequate disclosure: its impact on gift tax return strategies.(IRS final regulations) | Law | Mulligan, Michael D. |
| Administration of a business interest held by an estate or trust. | Law | Bekerman, Marc S., Kirkpatrick, Steven S. |
| Aggressive viatical settlement transactions: gambling on human lives. | Law | Baskies, Jeffrey A., Samuels, Brian J. |
| An A-Z 'to do' list following EGTRRA.(Economic Growth and Tax Relief Reconciliation Act of 2001) | Law | Aucutt, Ronald D. |
| Avoiding the attribution rules in redemptions by estates and trusts. | Law | Harris, Richard W. |
| Carryover basis: planning and drafting issues. | Law | Hodgman, David K. |
| Charitable estate planning with retirement benefits. | Law | Schlesinger, Sanford J., Mark, Dana L. |
| Charitable remainder trusts: final regulations on prevention of abuse of CRTs. | Law | Schlesinger, Sanford J., Mark, Dana L. |
| COLI, BOLI, TOLI and 'insurable interests'.(corporate-owned, bank-owned, and trust-owned life insurance) | Law | Gibbons, Albert E., Leimberg, Stephan R. |
| Corporate buy-sell agreements as estate and business planning tools. | Law | Zuckerman, Michael H., Grall, John G. |
| Court agrees with IRS in calculating 691(c) deduction.(IRC section 691(c)) | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Dealing with EGTRRA's impact on an insurance professional's practice.(Economic Growth and Tax Relief Reconciliation Act of 2001) | Law | Gibbons, Albert E., Leimberg, Stephan R. |
| Defined value gifts: does the IRS have it all wrong?(lifetime gifts) | Law | Hood, L. Paul, Jr. |
| Diversification and other investment issues of charitable and other trusts. | Law | Schlesinger, Sanford J., Mark, Dana L. |
| Donees' agreement to pay future tax did not reduce gift's value. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Estate planning benefits of deferred like-kind exchanges of real estate. | Law | Kove, Myron, Kosakow, James M. |
| Estate planning for procrastinators: those who wait until the last minute.(part 1) | Law | Plybon, Suzanne Tucker, Robinson, James R. |
| Estate planning stragtegies for clients who wait until the last minute.(part 2) | Law | Plybon, Suzanne Tucker, Robinson, James R. |
| Estate planning under 2001 Tax Act presents new challenges. | Law | Eisen, Jeffrey K. |
| Estate tax deduction not altered by post-death events. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Exercising powers of appointment - a simple task or tricky business? | Law | Bove, Alexander A., Jr. |
| Extracting hidden value from unwanted life insurance policies. | Law | Greenberg, Morton P., Mayer, John E. |
| Family business planning that accomplishes the owner's goals. | Law | Hjorth, David A., Connelly, John P. |
| Family limited partnerships: the open issues.(tax issues) | Law | Bogdanski, John A. |
| Final regs. approve certain changes in grandfathered GST trusts.(generation-skipping trusts) | Law | O'Grady, John B., Stringer, Jennifer Schooley |
| Gift giving allowed under power of attorney.(Tax Court Memo on Estate of Pruitt) | Law | Madden, Robert E., Hayes, Lisa H.R. |
| How multi-generation IRA preserves cash flow for children. | Law | Robinson, Gerald J. |
| How prop. regs. on the definition of income affect total return trusts. | Law | Howell-Smith, Laura |
| Impact of bankruptcy reform legislation on asset protection. | Law | Spero, Peter |
| Intuitive Estate Planner, version 4.2, offers a wealth of helpful estate planning features. | Law | Hodges, Joseph G., Jr. |
| IRS proposes new, liberalized minimum distribution regs.(individual retirement accounts) | Law | Franklin, Richard S., Kleinknecht, Robert T. |
| IRS ruling taxes plan as both split-dollar and interest-free loan.(insurance) | Law | Kingan, Albert R. |
| Judicial reformation of trusts - the drafting tool of last resort. | Law | Hodgman, David R., Blickenstaff, David C. |
| Key issues to consider when drafting life insurance trusts. | Law | Grassi, Sebastian V., Jr. |
| Late alternate valuation election forced estate to value property at the date of death. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Life (insurance) after estate tax 'repeal' or 'reform'. | Law | Gibbons, Albert E., Leimberg, Stephan R. |
| Making estate planning fun (again?). | Law | Zaritsky, Howard M. |
| New regulations sanction 'accelerated' charitable lead trusts. | Law | van Dolson, Randall D. |
| New SEC rule creates safe harbor to help corporate insiders monetize company stock. | Law | Comeau, L. Joseph, III, Walther, Michael C., II, Young, Valerie L. |
| Ninth Circuit reverses Tax Court, and rules no premium for minority voting stock.(Estate of Simplot) | Law | Madden, Robert E., Hayes, Lisa H.R. |
| No marital deduction for assets passing under settlement agreement. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| No resulting trust in home maintained by same-sex couple.(US Court of Appeals for the 7th Circuit) | Law | |
| Notice 2001-10 will have dramatic effects on split-dollar arrangements. | Law | Zaritsky, Howard M., Leimberg, Stephan R. |
| Planned basis freezes and ESOPs after the 2001 Tax Act.(employee stock ownership plans and estate planning)(Economic Growth and Tax Relief Reconciliation Act of 2001) | Law | Etkind, Steven |
| Planning for U.S. beneficiaries of foreign trusts under recent regs. | Law | Harrington, Susan D. |
| Planning for use of the TPT credit yields significant tax savings.(tax on prior transfers) | Law | Herrmann, David L. |
| Powers of appointment: more (taxwise) than meets the eye.(estate planning) | Law | Bove, Alexander A., Jr. |
| Pre-immigration planning: income, gift, estate, and GST tax strategies.(goods and services tax) | Law | Aaronson, Marc A. |
| Premium financing: the last choice, not the first choice.(life insurance) | Law | Gibbons, Albert E., Leimberg, Stephan R. |
| Proper Medicaid planning may permit keeping the home in the family. | Law | Barreira, Brian E. |
| Prop. regs. clarify treating revocable trust as part of estate. | Law | Kove, Myron, Kosakow, James M. |
| Prop. regs. on ESBTs: more guidance for family trusts owning S stock.(electing small business trust; S corporations) | Law | August, Jerrald David, Kulunas, Joseph J. |
| Prop. regs. on the definition of trust income: the best thing for life insurance planning since sliced bread! | Law | Gibbons, Albert E., Leimberg, Stephan R. |
| Qualified state tuition programs: more favorable after 2001 Tax Act.(Economic Growth and Tax Relief Reconciliation Act of 2001) | Law | Schlesinger, Michael |
| State statute does not revoke beneficiary designation after divorce.(Employee Retirement Income Security Act of 1974) | Law | Gary, Susan N. |
| Statutory freeze partnerships: a useful estate planning technique. | Law | Long, A. Kel, III |
| Still debating the prospects of estate tax repeal. | Law | Aucutt, Ronald D. |
| Tax Court appears to misapply the "passing" rule in Shepherd. | Law | Mulligan, Michael D. |
| Tax Court clarifies requirements for special-use valuation.(in Estate of Rogers) | Law | Neiswender, Howard W., Wyatt, Steven M. |
| The benefits of establishing a private foundation in Delaware. | Law | Sparks, W. Donald, II, Nenno, Richard W. |
| The burden of proving fair market value.(federal tax cases) | Law | Bogdanski, John A. |
| The Delaware tax trap and the abolition of the rule against perpetuities. | Law | Greer, Stephen E. |
| The impact of choice of trustee and powers of grantor and beneficiary. | Law | Shier, Suzanne L. |
| The latest state legislation governing total return unitrusts. | Law | Leimberg, Stephan R., Wolf, Robert B. |
| The overall tax impact of accumlating vs. distributing trust income. | Law | Sherman, Sandra Brown |
| The quest for the zeroed-out GRAT: Walton says it can be done.(grantor retained annuity trust) | Law | Caulfield, Jerome J. |
| The Uniform Disclaimer of Property Interests Act: opportunities and pitfalls. | Law | Hirsch, Adam J. |
| Tips for preparing generation-skipping transfer tax returns. | Law | Thornburg, Douglas R., Lowenhaupt, Charles A. |
| Transfer of assets to family partnership was not a taxable gift. | Law | Madden, Robert E., Hayes, Lisa H.R. |
| Transfer tax liens and transferee and fiduciary liability. | Law | Turner, Elizabeth R. |
| Typical life insurance planning mistakes and some suggested solutions. | Law | Brody, Lawrence, Althauser, Lucinda A. |
| Use of property after partial disposition not a retained life estate. | Law | |
| Using life insurance and annuities for asset protection.(state laws) | Law | Spero, Peter |
| Valuation adjustments applicable to transfers of family business interests. | Law | Weinberg, Neil H. |
| Valuation developments highlight the importance of appraisals. | Law | Aucutt, Ronald D. |
| What are the implications when a lawyer serves as trustee?(fiduciary duties) | Law | Gaspard, Thomas C. |
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