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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Executor conflict of interest and the administrator pendente lite - considerations in challenging the validity of a will in British Columbia. |
|
|
Aug 17, 2009 |
2488 |
| Prop. regs. on graduated retained interests under Sec. 2036. |
Nevius, Alistair M. |
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Jul 1, 2009 |
371 |
| Late returns, late wife. |
Reichert, Charles J. |
|
Dec 1, 2008 |
480 |
| Estate planning: a priceless step toward preserving wealth: last year, at least 37,700 households in the county were worth more than $1m. |
Broderick, Pat |
|
Jul 30, 2007 |
3577 |
| The Supreme Court takes exception to the "probate exception" Mrs. Smith goes to Washington. |
Herb, James A.; Kauffman, Jay L. |
|
Nov 1, 2006 |
3131 |
| Stock-purchase agreement and insurance proceeds disregarded in valuation of decedent's stock. |
O'Driscoll, David |
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Mar 1, 2006 |
829 |
| Equitable apportionment of estate tax deficiency. |
O'Driscoll, David |
|
Dec 1, 2005 |
850 |
| Sir John Johnson. |
Hamilton, Phyllis |
Brief Article |
Sep 22, 2005 |
307 |
| Bongard: tax court incorrectly expands Sec. 2036(a)'s application. |
Satchit, Vinu |
|
Aug 1, 2005 |
3157 |
| The ins and outs of the Florida estate tax. |
Jablow, Benjamin A. |
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Jan 1, 2005 |
3588 |
| Understanding the testamentary effects of community property rules. |
Mullin, Terrance J. |
|
Jan 1, 2005 |
3830 |
| Lessons of Thompson and Kimbell. |
Howell, R. Milton, III |
|
Dec 1, 2004 |
827 |
| Minimizing a personal representative's personal liability to pay taxes. |
Carroll, William C.; Randolph, John |
|
Dec 1, 2004 |
4493 |
| Good news for surviving spouses with pre-1977 property. |
Dederyan, Karen |
|
Dec 1, 2004 |
574 |
| FLP's full value included in estate. |
O'Driscoll, David |
|
Nov 1, 2004 |
1096 |
| Minimizing a personal representative's personal liability to pay taxes: part 1 describes tax returns, tax payment obligations, and ways in which a PR can be held personally liable for failing to adhere to the applicable federal and state requirements. |
Carroll, William C.; Randolph, John W., Jr. |
|
Nov 1, 2004 |
6457 |
| Valid transfers excluded from gross estate. |
Pulliam, Darlene |
|
Oct 1, 2004 |
814 |
| Rescuing pension rescue plans: dealing with the IRD problem is more difficult, but still workable. |
Allmon, Michael B. |
|
Aug 1, 2004 |
1501 |
| FLP transfers were bona fide. |
O'Driscoll, David |
|
Jul 1, 2004 |
1378 |
| Discounting FLP interests. |
Schlueter, Joseph F. |
|
Feb 1, 2004 |
1143 |
| Surviving spouse can roll over retirement plan left to deceased spouse's estate. |
O'Driscoll, David |
|
Jan 1, 2004 |
717 |
| Restricted lottery payments not valued under IRS actuarial tables. |
O'Driscoll, David |
|
Nov 1, 2003 |
772 |
| Step transaction doctrine thwarts attempt to exclude gift taxes. |
Nash, Claire Y. |
|
Oct 1, 2003 |
992 |
| SCIN between family members is bona fide transaction. |
Quinn, Tina |
|
Aug 1, 2003 |
716 |
| Identifying tax opportunities on stock received from an estate. |
Ellentuck, Albert B. |
|
Apr 1, 2003 |
1193 |
| Qualified decedents' estate tax. |
Laffie, Lesli S. |
|
Feb 1, 2003 |
445 |
| The revocable trust as beneficiary of the estate and the effectiveness of "full waiver" forms. |
Randolph, John W., Jr. |
|
Dec 1, 2002 |
3981 |
| Tax court upholds FLP disallowance. |
Beck, Allen M. |
|
Oct 1, 2002 |
697 |
| Hatfield-McCoy feud goes to the graves. |
Holt, Janet L. |
|
Jun 1, 2002 |
807 |
| Proper IRD planning can preserve family wealth. |
Streer, Paul J. |
|
Apr 1, 2002 |
3678 |
| Reporting of payments following employee's death. |
Ely, Mark H. |
|
Oct 1, 2001 |
1040 |
| PAVE: a self-help technique for estate tax valuation methods. |
Brunner, S. Dresden; Lile, Laird A. |
|
Oct 1, 2001 |
3878 |
| International aspects of IRD. |
Bakale, Anthony |
|
Aug 1, 2001 |
786 |
| Value of decedent's unfinished residence, not completed value, was includible in gross estate. |
Fiore, Nicholas J. |
|
Jul 1, 2001 |
1159 |
| Charter challenge to estate law. |
Mitchell, Teresa |
|
Jun 1, 2001 |
227 |
| Funding purchase of stock from deceased shareholder's estate or heirs with insurance. |
Ellentuck, Albert B. |
|
May 1, 2001 |
1255 |
| The 1999 revised Medicaid third party liability and estate recovery laws: how to satisfy the liens and preserve the client's public assistance. |
Hefren, Judith; Schneider, Stephanie L. |
|
Apr 1, 2001 |
5922 |
| Sec. 2032(d)(2) time limit for electing AVD. |
Koppel, Michael D. |
|
Dec 1, 2000 |
854 |
| Alternative date. |
Laffie, Lesli S. |
|
Oct 1, 2000 |
223 |
| State law disclaimers: always effective for federal tax purposes? |
Moore, Philip E. |
|
Oct 1, 2000 |
1080 |
| Power-of-attorney must specify power to give gifts. |
Lynch, Michael |
|
Jul 1, 2000 |
308 |
| Estate was entitled to deductions for reimbursed gift taxes that heirs paid. |
Fiore, Nicholas J. |
|
Jun 1, 2000 |
1962 |
| Court rules on lottery payoffs. |
Ozello, James |
|
May 1, 2000 |
530 |
| Final regs. for separate-share rules issued. |
Cox, Barbara |
|
Apr 1, 2000 |
756 |
| Estate of Simplot: the Tax Court applies a significant premium to voting privileges. |
Pratt, David; Bucher, Elaine M. |
|
Apr 1, 2000 |
3390 |
| PUBLIC FINDS TREASURES IN ROBBINS'S ESTATE. |
TRUCCO, TERRY |
Brief Article |
Feb 1, 2000 |
343 |
| Tax advantages in fractionalizing ownership. |
Lusby, Roger W., III |
|
Dec 1, 1999 |
481 |
| State death tax credit in credit-shelter trust funding. |
Hills, Marvin D. |
|
Sep 1, 1999 |
1079 |
| QTIP and non-QTIP asset aggregation for estate tax valuation purposes rejected. |
Sager, Clayton R. |
|
Jun 1, 1999 |
1260 |
| Jointly owned property may not be subject to valuation discounts. |
Dunn, Lee |
|
Apr 1, 1999 |
780 |
| Alternate valuation: the silver living to the cloud over the market. |
Pratt, David A.; Hauser, Lisa Z. |
|
Mar 1, 1999 |
3674 |
| Incomplete gifts. |
Lynch, Michael |
|
Jan 1, 1999 |
490 |
| Postfiling administrative expenses reduce estate tax fraud penalty. |
Stein, Ronald A. |
|
Nov 1, 1998 |
839 |
| Post-Mortem tax savings for Series E and EE U.S. Savings bonds. |
Brodnax, Frank E. |
|
Oct 1, 1998 |
809 |
| Establishing the estate value of stock by using a buy-sell agreement. |
Ellentuck, Albert B. |
|
Sep 1, 1998 |
1246 |
| Can an estate deduct a loss on the sale of the decedent's personal residence. |
Aaronson, Marc A. |
|
Aug 1, 1998 |
1316 |
| Maximizing excess deductions on termination. |
Keene, David |
|
Jul 1, 1998 |
3247 |
| Partnership's tax year now terminates for deceased partner. |
Barnett, Bernard |
|
May 1, 1998 |
514 |
| Election to treat revocable trust as part of estate for income tax purposes. |
VanderMeulen, Bruce A. |
|
May 1, 1998 |
1676 |
| No step-up in basis for installment notes. |
Hudson, Boyd D. |
|
May 1, 1998 |
689 |
| What part of the estate should pay the estate expenses? A post-Hubert analysis. |
MacGrady, Glenn J. |
|
Feb 1, 1998 |
6591 |
| Basis step-up when property is subject to a power of appointment. |
Hudson, Boyd D. |
|
Dec 1, 1997 |
675 |
| Effects of dividends and spin-offs on stock. |
Talbott, John C. |
|
Dec 1, 1997 |
940 |
| Choices for the spouse of a deceased IRA owner. |
Doversberger, Lorna |
|
Dec 1, 1997 |
871 |
| The new family-owned business exclusion. |
Fiore, Nicholas |
|
Nov 1, 1997 |
728 |
| Sec. 1341(a) income tax benefit is includible in the gross estate. |
Sager, Clayton R. |
|
Oct 1, 1997 |
972 |
| SBJPA change to IRD items for decedents holding S stock. |
Sattler, Jay M. |
|
Aug 1, 1997 |
1292 |
| Owner in dispute over estate. |
Weiss, Lois |
|
Jul 9, 1997 |
1949 |
| One plus one equals two - sometimes! |
Rhine, David S. |
|
May 1, 1997 |
623 |
| Third Circuit allows exclusion of asset from gross estate when only remainder interest had been sold. |
Barton, Peter C. |
|
Apr 1, 1997 |
1066 |
| Practical tax planning for sec. 303 stock redemptions. |
Maloney, David M. |
|
Feb 1, 1997 |
4972 |
| Significant recent developments in estate planning. |
Zysik, Jeffrey C. |
|
Dec 1, 1996 |
9189 |
| Lundy's 5,200-acre Catskills estate to be sold at auction. |
|
|
Nov 20, 1996 |
646 |
| Decedent's final income tax returns. |
Fiore, Nicholas |
|
Oct 1, 1996 |
714 |
| The effect of subsequent events on hard-to-value assets. |
Washelesky, Frank L. |
|
Oct 1, 1996 |
596 |
| Substantial modifications of buy-sell agreements. |
Hudson, Boyd D. |
|
Oct 1, 1996 |
611 |
| Valuation discount for property split between QTIP marital trust and surviving spouse presents planning opportunity. |
Washelesky, Frank L. |
|
Oct 1, 1996 |
724 |
| Practical planning for the decedent's final return. |
Kelley, Claudia L. |
|
Oct 1, 1996 |
6127 |
| Will no one wants -- an intestacy. |
Annette Koski |
|
Oct 1, 1996 |
1193 |
| Surrogate court: standing in place of another. |
Anne de Villars |
|
Oct 1, 1996 |
2097 |
| Adequate provision: dividing the family pie. |
Mary L. Henderson |
|
Oct 1, 1996 |
1823 |
| Legacies lost. |
Jack Watson |
|
Oct 1, 1996 |
823 |
| Credit for prior transfers can produce a significant reduction in estate tax. |
Strobel, Caroline D. |
|
Aug 1, 1996 |
3874 |
| Is probate really worth avoiding? |
|
Brief Article |
Dec 1, 1995 |
477 |
| A close shave with the IRS. |
Haake, Daniel J. |
Brief Article |
Dec 1, 1995 |
290 |
| Executor can be hit with "phantom" assessments after estate has been closed and executor discharged. |
Forster, Jack |
|
Oct 1, 1995 |
726 |
| Allocation of IRD deduction to surviving spouse with no estate tax liability. |
Joseph, Donita |
|
Aug 1, 1995 |
805 |
| Income in respect of a decedent: minimizing the double taxation. |
Strobel, Caroline D. |
|
May 1, 1995 |
6556 |
| The proper treatment of administrative expenses: the debate rages on. |
Strobel, Caroline D. |
|
Apr 1, 1995 |
6322 |
| Significant recent developments in estate planning. |
Carlson, David K. |
|
Dec 1, 1994 |
10277 |
| Postmortem checklist. |
|
|
Sep 1, 1994 |
135 |
| Income tax planning and elections for a deceased individual client. |
Diss, William T. |
|
Jun 1, 1994 |
2465 |
| Different values for the same stock in the same estate tax return. |
Josephs, Stuart R. |
Brief Article |
May 1, 1994 |
278 |
| Significant recent developments in estate planning. |
Carlson, David K. |
|
Jan 1, 1994 |
10560 |
| Distributions in redemption of S stock from estate of deceased shareholder. |
Schramka, Eugene R. |
|
Feb 1, 1993 |
895 |
| Tax trap on deceased shareholder's redemption. |
Gunderson, Brian |
|
Feb 1, 1992 |
592 |
| Uncertainty of residuary estate's value voids charitable deduction. |
Fiore, Nicholas J. |
|
Dec 1, 1991 |
846 |
| Estate's right to buy clarified in court. |
Apfelberg, Alvin I. |
|
May 22, 1991 |
486 |
| Liability for estate tax extension. |
Baliga, Wayne J. |
|
Feb 1, 1990 |
403 |
| Sing me your song, O. |
|
|
Jun 20, 1986 |
131 |
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