Browse Generation-skipping transfer tax topic

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Articles 1-56 out of 56 article(s) Title Author Type Date Words Last-minute estate planning for 2009: focus on the GST. Hoffman, Michael J.R. Oct 1, 2009 6454 The generation-skipping transfer tax: a quick guide: boil down the complexities to avoid costly errors in your clients' estate plans. Powell, Mark E. Oct 1, 2009 3906 Significant recent developments in estate planning. Ransome, Justin P.; Satchit, Vinu Sep 1, 2009 11787 Estate Planning Update. Feb 23, 2009 842 Be careful making disclaimers where trusts are involved. Ransome, Justin P. Feb 1, 2009 1345 2009 Estate Plan Changes. Richter, Shaw Dec 22, 2008 1292 Significant recent developments in estate planning. Ransome, Justin P.; Satchit, Vinu Sep 1, 2008 8645 The testamentary charitable lead annuity trust revisited. Kern, Jeffrey A.; Shore, H. Allan Oct 1, 2006 5785 IRA valued without discount for anticipated tax liability. O'Driscoll, David Aug 1, 2006 830 AICPA requests guidance on use of PTCs. Laffie, Lesli S. Jun 1, 2006 319 Tuition prepayment by donor not subject to gift or GST tax. Thorne, Steven A. Jun 1, 2006 258 New regs. on elections for indirect skips: final regulations on indirect skip transfer elections give taxpayers many generation-skipping transfer tax planning options. This article explains the election rules and available planning opportunities under the new regulations. Ransome, Justin P. Dec 1, 2005 4186 GST exemption allocation. Laffie, Lesli S. Sep 1, 2005 545 Beware the GST tax when preparing gift tax returns. Goodman, Sharon Apr 1, 2005 1889 Family Limited Partnerships, an estate planning technique. Wieder, Marc Mar 2, 2005 639 TEI welcomes spring with a shower of technical activities: comments filed on 2004 Act, e-filing mandate, and auditor independence, withholding, and GST issues. Mar 1, 2005 2268 Prop. regs on predeceased parent rule. Jackson, Jeffrey B. Dec 1, 2004 530 Sec. 2632 prop. regs. on electing out of deemed GST allocations. Leggiero, Heather J. Nov 1, 2004 1044 IRS relief for missed allocations of GST exemption. Sherr, Eileen Oct 1, 2004 267 Navigating the revised gift tax return. Smith, Blake T. Dec 1, 2003 3200 "Wait and see" GST tax planning. O'Connell, Frank J., Jr. Sep 1, 2003 1847 Fiduciary allocations of the generation-skipping transfer tax exemption. Williams, Robert S. Oct 1, 2002 3499 The Economic Growth and Tax Relief Reconciliation Act of 2001: estate, gift, and generation-skipping Transfer Tax Law changes: practitioners should review their clients' estate plans and consider modifying existing documents to provide additional flexibility in this uncertain time. Pratt, David; Bucher, Elaine M. Jan 1, 2002 5597 IRS issues guidance on relief from late allocation of GST exemption. (Estates, Trusts & Gifts). Fiore, Nicholas J. Dec 1, 2001 822 The uncertainty of death and taxes. Harmelink, Philip J. Oct 1, 2001 3824 Significant recent developments in estate planning. McNamara, Jill Aug 1, 2001 2117 Generation-skipping transfer tax: its bite is worse than its bark! Pratt, David A.; Bucher, Elaine M. Oct 1, 2000 5075 GST trap for the unwary. Bakale, Anthony Aug 1, 2000 942 Crummey GST tax trap. Josephs, Stuart R. May 1, 2000 590 Grandfathered trust modification permitted. Dunn, Lee A. Apr 1, 2000 1560 GST planning opportunities. Willey, Susan L. Apr 1, 2000 512 Eighth Circuit allows exception to GST tax. Barton, Peter C. Dec 1, 1999 1052 Jointly owned property may not be subject to valuation discounts. Dunn, Lee Apr 1, 1999 780 Task force makes GST proposal. Nov 1, 1998 995 AICPA's legislative solution to the GST tax exemption allocation trap. Sawyers, Roby B. Aug 1, 1998 2305 How powerful are generation-skipping transfers in building family wealth? Aaronson, Marc A. Aug 1, 1997 513 GSTT exemption planning related to life insurance trusts. Monroe, Tracy Aug 1, 1997 1236 Beware not allocating the GSTT exemption on a gift tax return - a trap for the unwary. Sherr, Eileen Reichenberg Aug 1, 1997 2143 GST tax exemption - late allocation issues. Kelley, Duane G. Dec 1, 1996 1312 Significant recent developments in estate planning. Zysik, Jeffrey C. Dec 1, 1996 9189 Generation-skipping transfer tax rules affect nonresident aliens. Gordon, Richard A. Nov 1, 1996 987 Finality of inclusion ratio under final sec. 2642 regulations. Robbins, Andrew J. Jul 1, 1996 1186 Significant recent developments in estate planning. Abbin, Byrle M. Dec 1, 1995 6400 Minimizing the generation-skipping transfer tax with thoughtful use of the $1 million GST exemption. Watson, Mark T. Jun 1, 1995 1196 Reporting trust distributions. Harrell, Madlyn M. Brief Article May 1, 1995 247 Using the QTIP election to maximize generation-skipping transfers. Capassakis, Evelyn M. Apr 1, 1995 970 Significant recent developments in estate planning. Carlson, David K. Dec 1, 1994 10277 GST exemption allocations to life insurance trusts. Turner, Robert G. Dec 1, 1994 485 Gift tax return filing traps and opportunities. Nager, Ross W. Nov 1, 1994 981 Formula! Formula! Formula! Rhine, David S. May 1, 1994 840 Significant recent developments in estate planning. Carlson, David K. Jan 1, 1994 10560 Do not overlook the income tax deductions for the GST tax. Barnett, Bernard Brief Article May 1, 1993 332 Lapsing Crummey powers and the GST tax. Olsen, Shirley H. May 1, 1993 569 Allocation of GST exemption. Cohen, Gary N. Brief Article Jan 1, 1993 304 Irrevocable trusts and the generation-skipping tax. Schramka, E.G. Feb 1, 1992 202 Significant recent developments in estate planning. Nager, Ross W. Dec 1, 1991 4823