Browse Grantor trusts topic

Subtopics (8)

• Analysis
• Ethical aspects
• Laws, regulations and rules
• Management
• Planning
• Services
• Taxation
• Usage

Articles

Title	Author	Type	Date	Words
The Legal Canvas - Summer 2009.			Sep 8, 2009	5293
Creative ways of achieving grantor trust status.	Day, Sally E.		Sep 1, 2009	2259
Creditor's rights under private annuities and grantor-retained annuity trusts in Florida.	Gassman, Alan S.; Koche, David L.; Markham, Michael C.		Jul 1, 2009	2653
Prop. regs. on graduated retained interests under Sec. 2036.	Nevius, Alistair M.		Jul 1, 2009	371
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
Record Low Interest Rates Present Estate Planning Opportunities.	Campbell, Richard A.; Casey, James A.; Luther, Daniel W.; McCue, Howard, III; Morgan, Donna E.		May 15, 2008	1471
IRS issues reporting requirements for transactions of interest.	Emilian, James; Jamouneau, Greg		Feb 1, 2008	1455
ESBTs: perhaps more advantages than disadvantages.	Day, Sally E.		Sep 1, 2005	1640
Intentionally defective grantor trusts.	Welker, Curt J.		Nov 1, 2004	717
Accountability initiative launched.		Brief Article	Sep 1, 2004	178
When to use a "zeroed out" GRAT.	Boffa, Alane L.		Aug 1, 2004	1175
GRAT planning with S corp. stock.	Sunderman, Teri L.		Aug 1, 2004	4924
The revocable, irrevocable life insurance trust. .	Packard, Pamela		May 1, 2003	901
Planning in turbulent times: GRATs.	Lewis, Alev T.		Oct 1, 2002	2206
Seventh Circuit affirms GRAT contingent spousal annuity not exempt from gift tax liability.	Kautter, David J.		Jan 1, 2002	752
Combining a GRAT with an FLP to increase transfer tax leverage on gifts of family assets.	Ellentuck, Albert B.		Oct 1, 2001	1226
Tax Court decision increases usefulness of GRATs.	Bakale, Anthony		Aug 1, 2001	1072
Use of notes with GRATs or GRUTs.	Sanders, Russell		Jun 1, 2000	864
Temporary regs. modify definition of "grantor" for grantor trust purposes.	Peebles, Laura		Mar 1, 2000	617
Understanding estate planning with Qualified Personal Residence Trusts.	Baskies, Jeffrey A.		Nov 1, 1999	4177
Prop. regs. affecting GRATs and GRUTs.	Tubandt, Deanna D.		Oct 1, 1999	737
Planning options with intentionally defective irrevocable trusts.	Brown, Robert R.		Aug 1, 1999	1079
Sale of property to an intentionally defective grantor trust.	Ellentuck, Albert B.		Apr 1, 1999	2310
Alaska trusts.	Morse, Christy K.		Oct 1, 1998	732
GISTs.	Hills, Marvin D.		Sep 1, 1998	1988
Alaskan self-settled trusts.	Byrne, Christopher J.		Jun 1, 1998	844
TRA '97 offers estate tax relief for certain grantor trusts.	Schuster, Randi A.		May 1, 1998	625
Estate planning with S corporations after 1997 using GRITS, GRATS and GRUTS.	Auster, Rolf; Tyler, Michael L.; Cramer, Lowell		Jan 1, 1998	3272
New questions spring from the application of ESBT provisions.	Kolk, Michael		Aug 1, 1997	1140
Revocable inter vivos grantor trusts.	Riggs, Frank P.		Jul 1, 1997	2276
IRS issues guidance on the treatment of a trust as foreign or domestic.	Jaffa, Thomas		Mar 1, 1997	1755
Proposed section 671 regulations relating to application of grantor trust rules to nonexempt employee trusts.			Mar 1, 1997	2042
Grantor trusts and the zero valuation rules.	Depies, Keith		Feb 1, 1997	1472
Recent legislation imposes new compliance and tax burdens on individuals with foreign connections.	Guadiana, James A.		Nov 1, 1996	3572
QPRT requirements: new proposed regs raise questions.	Brophy, Peter M.		Oct 1, 1996	1212
Using administrative powers to create income tax defective trusts.	Flynn, Maura P.		Aug 1, 1996	540
Revisiting promissory notes to pay a GRAT's annuity amount.	Pompilio, Gerard		Aug 1, 1996	1473
Final regulations on new grantor trust reporting requirements.	Watson, Mark T.		Jun 1, 1996	1070
IRS GRAT ruling raises planning concerns.	Gardner, John	Brief Article	Apr 1, 1996	396
IRS ruling positions on grantor trust treatment result in uncertainty.	Coplan, Robert B.		Jan 1, 1996	1030
To split or not to split? That is the question!	Rhine, David S.		May 1, 1995	1036
GRATs represent a significant opportunity, particularly for S shareholders.	Coplan, Robert B.		Jan 1, 1994	745
Estate planning with a personal residence.	Mikuta, Richard J.		Oct 1, 1993	2394
Employer stock rabbi trusts.	Bowers, Jennifer J.		Aug 1, 1993	596
Taking advantage of low interest rates.	Henderson, Tracie K.		Jun 1, 1993	721
IRS blesses short-term, high-income GRATs.	Henderson, Tracie K.		Jun 1, 1993	756
Chapter 14 "curve ball." (Brief Article)	Rhine, David S.	Brief Article	May 1, 1993	331
Residence (and nonresidence) GRITs.	Coplan, Robert B.		Jan 1, 1993	1023
Using a trust installment obligation to acquire S stock.	Odzer, Joseph A.		Oct 1, 1992	2150
Qualified personal residence trusts.	Fiore, Nicholas J.		Jun 1, 1992	795
Lower interest rates make GRATs and GRUTs and attractive tax planning technique.	Taylor, Rick J.		Jun 1, 1992	764
Defective grantor trust may offer valuable transfer tax benefits.	Taylor, Rick J.		Jun 1, 1992	1634
Valuable planning opportunity available using GRATs or GRUTs.	Taylor, Rick J.		Jun 1, 1992	2397
Sale of residence before end of term may produce extraordinary benefits for QPRT beneficiaries.	Taylor, Rick J.		Jun 1, 1992	1584
The benefits of GRITs.	Leimberg, Stephan R.		Aug 1, 1990	1814