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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Check-the-box regs. do not affect the valuation of LLC interests. |
Beavers, James |
|
Oct 1, 2009 |
902 |
| Gifting shares of stock in a closely held business. |
Fromm, Steven J. |
|
Sep 1, 2009 |
778 |
| Estate planning: a vital dialogue. |
Sommese, Donald E. |
|
Jul 17, 2009 |
744 |
| Valuation discounts for estate and gift taxes: recent court decisions offer guidance on interests in closely held businesses. |
Ransome, Justin P.; Satchit, Vinu |
|
Jul 1, 2009 |
3968 |
| Challenging Times: Rethinking And Reshaping Estate Plans In New Tax And Economic Environments. |
Small, Barry |
Law overview |
Jun 19, 2009 |
2420 |
| Legislation Affecting Federal Estate And Gift Tax. |
|
|
Jun 19, 2009 |
1441 |
| Creating joint ownership: avoiding the tax traps and other pitfalls. |
Stemmy, Thomas J. |
|
Mar 1, 2009 |
770 |
| Considerations when combining Crummey powers with total discretionary trusts. |
Tiernan, Peter B. |
|
Mar 1, 2009 |
4985 |
| Creating joint ownership: avoiding the tax traps and other pitfalls. |
Stemmy, Thomas J. |
|
Feb 1, 2009 |
856 |
| Interest Rate Cut from IRS Provides An Easy Way To Transfer Wealth Free Of Estate And Gift Taxes. |
|
|
Jan 13, 2009 |
774 |
| Gift annuities help the Society and protect your financial future. |
Shenkman, Martin M. |
Report |
Dec 22, 2008 |
1902 |
| Year-End Estate Planning Reminders. |
|
|
Dec 18, 2008 |
686 |
| Maximizing the Benefits of Annual Exclusion Gifts. |
|
|
Dec 3, 2008 |
1385 |
| Estate planning during turbulent times. |
Pratt, David; Jacobowitz, Robert; Goldberger, Scott L. |
|
Dec 1, 2008 |
4453 |
| Intentionally defective grantor trusts. |
Nevius, Alistair M. |
|
Nov 1, 2008 |
655 |
| The case for an intentionally defective grantor trust. |
Pressey, Ora; Morrisset, John W.; Nightingale, Richard A. |
|
Nov 1, 2008 |
1472 |
| Using debt to leverage a taxable gift to a QPRT. |
Benner, Chris; Swartz, Jonathan; Thrasher, Bennett |
|
Oct 1, 2008 |
1338 |
| Transfer tax reform after EGTRRA-2001: reconstruction or further deconstruction? |
Robinson, Mildred Wigfall |
|
Sep 22, 2008 |
8888 |
| Significant recent developments in estate planning. |
Ransome, Justin P.; Satchit, Vinu |
|
Sep 1, 2008 |
8645 |
| FLPs revisited. |
Jennings, Bob |
|
Sep 1, 2008 |
619 |
| New expatriation tax rules enacted. |
Sherr, Eileen Reichenberg |
|
Aug 1, 2008 |
557 |
| Transfers of partnership interests are not indirect gifts of stock held by partnership. |
Beavers, James |
|
Aug 1, 2008 |
1445 |
| US Legislation Revives Fractional Gifts. |
Shields, Constance |
|
Jun 11, 2008 |
1128 |
| The annual exclusion gift to a person with disabilities: a practical guide. |
Davidow, Lawrence Eric |
|
Aug 1, 2007 |
2567 |
| Estate tax exclusion set to increase to $3.5 million in 2009; multitude of strategies available for transferring wealth. |
Broderick, Pat |
|
Jul 30, 2007 |
1718 |
| Qualifying trust transfers for split-gift treatment. |
Swindle, William R. |
|
Jul 1, 2007 |
4084 |
| Giving Away The Farm - How Parents Can Make Gifts To Young Children. |
|
|
May 16, 2007 |
1469 |
| Value gifts on the date given. |
Rider, Gary D. |
|
Apr 1, 2007 |
559 |
| Paying For Education Expenses. |
Clute, Karen; Clear, Michael |
|
Nov 23, 2006 |
3345 |
| Family limited partnership transfers were indirect gifts of stock. |
Burnett, Sharon |
|
Oct 1, 2006 |
673 |
| David Pratt. |
|
Brief article |
Oct 1, 2006 |
32 |
| Significant recent developments in estate planning. |
Satchit, Vinu |
|
Sep 1, 2006 |
4548 |
| Tuition prepayment by donor not subject to gift or GST tax. |
Thorne, Steven A. |
|
Jun 1, 2006 |
258 |
| Generous members? |
|
Brief article |
Jun 1, 2006 |
368 |
| Possible tax consequences under Florida durable powers of attorney. |
Tiernan, Peter B. |
|
Feb 1, 2006 |
4335 |
| The taxing part about 'free' gifts; giving away gifts or cash to customers is a valuable marketing tactic, but it also involves certain disclosure and reporting requirements. Here's what the Internal Revenue Code has to say about those things that we bestow without charge. |
McCollough, Jennifer; Riedlinger, Cheryl |
|
Nov 1, 2005 |
2222 |
| Charitable gifts of partial and undivided interests. |
Fridman, Lana |
|
Sep 1, 2005 |
926 |
| Significant recent developments in estate planning: this article examines recent developments in estate and gift tax planning and compliance. It highlights legislative developments, administrative and procedural changes and significant recent cases and rulings. |
Whitlock, Brian T. |
|
Sep 1, 2005 |
3597 |
| Alternatives to funding life insurance premiums. |
Markoff, Michael |
|
Aug 1, 2005 |
1170 |
| "Gifting": an effective estate planning tool. |
Dooley, Kevin Seamus |
|
Jun 1, 2005 |
819 |
| FLPs and the indirect gift trap. |
Satchit, Vinu |
|
May 1, 2005 |
1322 |
| Tax benefits of below-market loans to children. |
Ellentuck, Albert B. |
|
Mar 1, 2005 |
857 |
| Possible Tightening of German Inheritance/Gift Taxation. |
Eckert, Ralf; Moore, M. Read; Pohl, Dirk; Schmidt, Richard |
|
Feb 14, 2005 |
1808 |
| Gift-splitting: the intricacies of [section] 2513 of the Code. |
Pratt, David; Feder, Alyssa R. |
|
Dec 1, 2004 |
4204 |
| 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 |
| Lifetime Gifts. |
|
|
Sep 30, 2004 |
3213 |
| Private annuities as an aid to medicaid eligibility. |
Schulman, Michael David |
|
Jul 1, 2004 |
1944 |
| IRS curbs use of Crummey powers. |
Olshin, Ira C. |
|
Apr 1, 2004 |
1410 |
| Certain gifts with adjustment clauses may not produce desired tax results. |
Keith, Bryan |
|
Feb 1, 2004 |
515 |
| No annual gift tax exclusion for gift of LLC membership units. |
Pulliam, Darlene |
|
Jan 1, 2004 |
651 |
| Navigating the revised gift tax return. |
Smith, Blake T. |
|
Dec 1, 2003 |
3200 |
| Step transaction doctrine thwarts attempt to exclude gift taxes. |
Nash, Claire Y. |
|
Oct 1, 2003 |
992 |
| Inadequate disclosure of gifts of closely held business interests. |
Lerman, Jerry L. |
|
Apr 1, 2003 |
931 |
| Don't forget the gift tax. (IRS News). |
|
Brief Article |
Mar 1, 2003 |
223 |
| 268. Constitutionality of German Gift and Inheritance Tax. |
Ostertun, Dietrich; Heidemann, Frank |
|
Nov 28, 2002 |
2492 |
| Estate and gift tax. (Fast Tax Facts 2002). |
|
Brief Article |
Nov 1, 2002 |
99 |
| Sec. 529 planning opportunities. |
Beck, Allen M. |
|
Oct 1, 2002 |
932 |
| Iceberg ahead! Navigating the murky waters of gift-tax-return preparation. |
Kanyuk, Amy K. |
|
Oct 1, 2002 |
3873 |
| Planning for higher education; making college more affordable. |
Laffie, Lesli S. |
|
Oct 1, 2002 |
555 |
| Gifts of an ownership interest in a business not eligible for the annual exclusion. |
Bakale, Anthony |
|
Aug 1, 2002 |
1095 |
| The leveraged recapitalization: a tool for liquidity. |
Kinsman, Brian |
Brief Article |
Jun 10, 2002 |
764 |
| Husband's fraud will not toll limitations period for spouse's split-gift tax return. |
Fiore, Nicholas J. |
|
May 1, 2002 |
1180 |
| 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 |
| Seventh Circuit affirms GRAT contingent spousal annuity not exempt from gift tax liability. |
Kautter, David J. |
|
Jan 1, 2002 |
752 |
| Gift may create income or gain to donor: think a gift results in no income or gain to the donor? Gifts of encumbered property, installment notes and certain stock options and net gifts may trigger donor income or capital gain. |
Stewart, Dave N. |
|
Jan 1, 2002 |
4199 |
| Income tax consequences of certain gift transactions: some transfers may result in income or gain to the donor. |
Fiore, Nicholas J. |
|
Jan 1, 2002 |
606 |
| Prepaid tuition - a new estate and gift tax strategy. (Estates, Trusts & Gifts). |
Koppel, Michael D. |
|
Dec 1, 2001 |
374 |
| Valuation formula clause will not be respected for gift tax purposes. (Estates, Trusts & Gifts). |
Fiore, Nicholas J. |
|
Nov 1, 2001 |
1415 |
| The uncertainty of death and taxes. |
Harmelink, Philip J. |
|
Oct 1, 2001 |
3824 |
| When a gift is not a gift. |
Burnett, Sharon |
|
Aug 1, 2001 |
597 |
| Significant recent developments in estate planning. |
McNamara, Jill |
|
Aug 1, 2001 |
2117 |
| Estate, Gift and Generation-skipping Transfer Tax Highlights. |
Josephs, Stuart R. |
|
Aug 1, 2001 |
1999 |
| Effectively using the annual gift tax exclusion. |
Scroggin, John J. |
|
Jul 1, 2001 |
5422 |
| Use the $10,000 annual gift tax exclusion. |
Fiore, Nicholas J. |
|
Jun 1, 2001 |
665 |
| Effectively using the annual gift tax exclusion. |
Scroggin, John J. |
|
Jun 1, 2001 |
5082 |
| Estate tax study. |
Laffie, Lesli S. |
|
May 1, 2001 |
245 |
| AICPA study on reform of the estate and gift tax system. |
Sherr, Eileen |
|
May 1, 2001 |
3837 |
| Puerto Rican resident was not subject to U.S. estate and gift taxes. |
Fiore, Nicholas J. |
|
May 1, 2001 |
643 |
| Estate planning strategies. |
Fiore, Nicholas J. |
|
Feb 1, 2001 |
649 |
| Final Regs. on GRAT/GRUT qualified interest determinations. |
Weinberger, Mark |
|
Jan 1, 2001 |
827 |
| Donation of home to church is deductible. |
Lynch, Michael |
|
Jan 1, 2001 |
243 |
| Gift tax return disclosure. |
Laffie, Lesli S. |
|
Oct 1, 2000 |
100 |
| Crummey Tax Trap. |
JOSEPHS, STUART R. |
Brief Article |
Jul 1, 2000 |
724 |
| Estate was entitled to deductions for reimbursed gift taxes that heirs paid. |
Fiore, Nicholas J. |
|
Jun 1, 2000 |
1962 |
| Gift tax SOL disclosure final regs. |
Vandermeulen, Bruce A. |
|
May 1, 2000 |
2109 |
| The splitting issue. |
Schuster, Randi A. |
|
May 1, 2000 |
731 |
| Cancellation of debt as a gift. |
Schnee, Edward J. |
|
Jul 1, 1999 |
610 |
| Gifts in excess of the applicable exclusion amount. |
Ransome, Justin P. |
|
Jun 1, 1999 |
1113 |
| Gift tax SOL prop. regs. |
Vandermeulen, Bruce A. |
|
May 1, 1999 |
1918 |
| Gift of a loan guarantee. |
Dunn, Lee |
|
Apr 1, 1999 |
552 |
| Incomplete gifts. |
Lynch, Michael |
|
Jan 1, 1999 |
490 |
| How to value gifts of employee stock options. |
Campbell, Linda |
|
Dec 1, 1998 |
4786 |
| New gift tax considerations. |
Soled, Jay A. |
|
Oct 1, 1998 |
2181 |
| Recapitalization occurring prior to the effective date of Chapter 14 treated as taxable gift. |
LaRue, Jack |
|
Oct 1, 1998 |
568 |
| Gift taxes: getting shortchanged by the $25,000 lifetime exemption increase. |
Harrison, Robert E. |
|
Aug 1, 1998 |
1296 |
| Gifting compensatory stock options. |
Harrison, Robert E. |
|
Aug 1, 1998 |
1591 |
| Purchase of QTIP remainder interest for FMV is a gift. |
Sager, Clayton R. |
|
Jun 1, 1998 |
1082 |
| New gift tax SOL rules incorporate Chapter 14 disclosure requirements. |
Korte, David B. |
|
May 1, 1998 |
657 |
| Fifth Circuit rules disclaimer is qualified. |
Arora, Alka |
|
Apr 1, 1998 |
1143 |
| Does the TRA '97 offer true relief? |
Lipschultz, Brent S. |
|
Jan 1, 1998 |
7221 |
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