Laws, regulations and rules subtopic
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Articles
1-259 out of 259 article(s)
| Title |
Author |
Type |
Date |
Words |
| New decanting statutes offer road map for escaping fiduciary tax and updating trust terms. |
Weber, Mindy Tyson |
|
Apr 1, 2013 |
2908 |
| File now or file later. |
Reichert, Charles J. |
|
Mar 1, 2013 |
605 |
| Don't neglect to elect. |
Lafond, C. Andrew; Schrader, Jeffrey J. |
|
Feb 1, 2013 |
1400 |
| Estate's settlement payments not deductible. |
Reichert, Charles J. |
|
Feb 1, 2013 |
674 |
| Formula clauses: adjusting property transfers to eliminate tax. |
Skarbnik, John H.; West, Ron |
|
Feb 1, 2013 |
5637 |
| Advising clients amid constitutional challenges to the Defense of Marriage Act. |
Kinkaid, Amy I. |
|
Dec 1, 2012 |
1679 |
| Instructions address portability election. |
|
|
Dec 1, 2012 |
492 |
| Facing the tax cliff: surprising number of tax changes loom as year end approaches. |
Nevius, Alistair M. |
|
Nov 1, 2012 |
2955 |
| Gift and estate tax planning considerations. |
Lovinger, Sarah |
|
Nov 1, 2012 |
2574 |
| Advising nonresidents and recent U.S. residents on estate tax issues. |
Moore, Michael L. |
|
Nov 1, 2012 |
4744 |
| Measure 79: No. |
|
|
Oct 1, 2012 |
733 |
| Formula marital deduction clause not a guaranteed estate tax shelter. |
Abbott, Melissa A.; Reminick, Holtz Rubenstein |
|
Oct 1, 2012 |
1147 |
| Recent developments in estate planning. |
Ransome, Justin P.; Schafer, Frances |
|
Oct 1, 2012 |
7377 |
| Estate exclusion portability election Regs. issued. |
Nevius, Alistair M. |
|
Sep 1, 2012 |
481 |
| IRS issues rules on portability election. |
|
|
Sep 1, 2012 |
568 |
| Computing the includible portion for graduated GRATs. |
Robertson, Bryan P. |
|
Aug 1, 2012 |
2749 |
| Taxes from postpetition farm sale are not dischargeable. |
Beavers, James A. |
|
Jul 1, 2012 |
1039 |
| Final regs. issued on ordering rules for estates and trusts. |
Nevius, Alistair M. |
|
Jun 1, 2012 |
361 |
| Preparation key for business preservation. |
Scott Ladd |
|
May 1, 2012 |
234 |
| Domicile and residency issues of non-U.S. taxpayers. |
Nevius, Alistair M. |
|
Apr 1, 2012 |
578 |
| Estate planning for international clients. |
Phillips, Matthew S. |
|
Apr 1, 2012 |
2153 |
| Estimated amount of state income tax claim not deductible on estate tax return. |
Beavers, James A. |
|
Apr 1, 2012 |
1270 |
| Our bodies, our (tax) selves. |
Crawford, Bridget J. |
|
Mar 22, 2012 |
30809 |
| Beware the portability election. |
Joseph, Donita M. |
|
Mar 1, 2012 |
2442 |
| Grantor retained interests clarified. |
Bonner, Paul |
|
Feb 1, 2012 |
427 |
| Estate tax protective claim procedures detailed. |
Bonner, Paul |
|
Jan 1, 2012 |
625 |
| Estate tax treatment of grantor retained interests clarified. |
Nevius, Alistair M. |
|
Jan 1, 2012 |
424 |
| Estate may deduct interest on loan between two trusts. |
Beavers, James A. |
|
Jan 1, 2012 |
1395 |
| Ripened prescriptive easement appurtenant is not extinguished by tax sale of servient estate. |
|
|
Jan 1, 2012 |
469 |
| Two estate tax rulings uphold IRS regulatory interpretations. |
Roane, Dayna E. |
|
Nov 1, 2011 |
824 |
| Taxtrends: preparing and filing form 8939. |
Cantrell, Carol A. |
|
Nov 1, 2011 |
3756 |
| Two-year window creates unprecedented opportunity. |
Davenport, Lillian Dee; LaRue, Lacey |
|
Oct 17, 2011 |
597 |
| IRS issues guidance on carryover basis rules for 2010 decedents' estates. |
|
|
Oct 1, 2011 |
626 |
| Unclaimed property: the nontax state revenue generator. |
Gebert, Angela R.; Hopkins, Chris |
|
Sep 1, 2011 |
1654 |
| Significant recent developments in estate planning. |
Ransome, Justin; Schafer, Frances |
|
Sep 1, 2011 |
7036 |
| State & local taxes: selected issues concerning the state income taxation of nonresident trusts and estates. |
Bergmann, Gregory A.; Johnson, Eric L. |
|
Sep 1, 2011 |
5422 |
| Who needs a will? think getting a will prepared is a hassle? try dying without one. |
Rheubottom, Sean |
|
Sep 1, 2011 |
780 |
| Estate tax or carryover basis? Practitioners must weigh the better option for estates of decedents who died in 2010. |
Ransom, Justin P.; Schafer, Frances |
|
Jul 1, 2011 |
3635 |
| Seven good reasons: credit shelter trusts remain relevant: estate planners should rarely, if ever, rely on portability. |
Rubin, Daniel S. |
|
Jun 1, 2011 |
2782 |
| Palimony claim is a valid estate tax deduction. |
Rider, Gary; Pulliam, Darlene |
|
Jun 1, 2011 |
600 |
| Q&A: estate and gift taxes. |
|
|
May 1, 2011 |
840 |
| Certain uncertainty: what is happening to estate and gift taxes? |
Foss, Mary Kay |
Column |
May 1, 2011 |
1483 |
| Portability of unused estate and gift tax exclusion between spouses. |
Nuckolls, John M. |
|
May 1, 2011 |
2300 |
| Post-death estate planning issues for 2010. |
Nevius, Alistair M. |
|
Apr 1, 2011 |
636 |
| The estate tax dilemma: protecting the interest expense deduction on estate loans. |
Weber, Neal A. |
|
Apr 1, 2011 |
1479 |
| Death and taxes: executors beware. |
Chambers, Valrie |
|
Apr 1, 2011 |
1175 |
| EGTRRA and JGTRRA tax rates extended for two years in lame duck session. |
Beavers, James A. |
|
Feb 1, 2011 |
2914 |
| Congress enacts tax cut extensions. |
Bonner, Paul |
|
Jan 1, 2011 |
1123 |
| 2010-2012 tax update. |
Kan, Samuel W. |
|
Jan 1, 2011 |
8813 |
| Estate must reduce its credit for tax on prior transfers. |
Reichert, Charles J. |
|
Dec 1, 2010 |
914 |
| GRATs in 2010: still a viable estate and gift tax planning option. |
Donchess, John P. |
|
Dec 1, 2010 |
763 |
| Back to the future: estate planning for 2010 and beyond: estate planners look for ways to use this year's expiration of the estate tax and other byproducts of Congressional disarray to their clients' advantage. |
McBride, Katarinna |
|
Nov 1, 2010 |
1117 |
| What's next for the estate tax? |
Logan, Tammie |
|
Nov 1, 2010 |
1001 |
| Income tax accounting for trusts and estates: planning allocations between entities and beneficiaries is even more critical with higher tax rates on the horizon. |
Pippin, Sonja |
|
Oct 1, 2010 |
3628 |
| Jurisdiction not limited to award amount, tax court says. |
Kreissl, Laura Jean; Pulliam, Darlene |
|
Oct 1, 2010 |
558 |
| Significant recent developments in estate planning. |
Ransome, Justin P.; Schafer, Frances W. |
|
Oct 1, 2010 |
10302 |
| Decedent did not retain possession and enjoyment of entire property. |
Beavers, James A. |
|
Oct 1, 2010 |
1881 |
| Ritual abuse. |
|
|
Jul 2, 2010 |
419 |
| Decedent did not have an ownership interest in companies. |
Fortunato, Robert C. |
|
Jul 1, 2010 |
1269 |
| What to do about "Death Taxes": adopt permanent reforms: "consider whom the Death Tax hurts the most: the small-business owner.". |
Kyl, Jon |
|
Jul 1, 2010 |
638 |
| Valuing art for tax purposes: beauty may be in the eye of the beholder, but art valuation requires reason and objectivity. |
Breus, Alan |
|
Jul 1, 2010 |
3163 |
| Are gift demand loans of tangible property subject to the gift tax? |
Dodge, Joseph M. |
|
Jun 22, 2010 |
37859 |
| Section 2053 final regulations: continued uncertainty? |
Spallina, Robert L.; Galvani, Lauren A. |
|
Jun 1, 2010 |
3727 |
| Request for replacement estate tax check denied. |
Mannino, Laura Lee |
|
Jun 1, 2010 |
575 |
| Carryover basis for property acquired from a decedent dying during 2010. |
Nuckolls, John M. |
|
May 1, 2010 |
3378 |
| Estate tax planning for a U.S. citizen with a noncitizen spouse. |
Klahsen, Rick |
|
Apr 1, 2010 |
1608 |
| Gift tax paid on transfer of QTIP remainder included in estate. |
Beavers, James A. |
|
Mar 1, 2010 |
1728 |
| Tax and asset protection benefits afforded Florida domiciliaries. |
Pratt, David; Stern, Lisa M. |
|
Feb 1, 2010 |
4151 |
| Taxed ... to death: clients need to be aware of the links between state and federal estate taxes. |
Repya, Debra S. |
Law overview |
Feb 1, 2010 |
502 |
| Inclusion of certain trusts in a decedent's gross estate under Sec. 2036. |
Swift, Kenton D. |
|
Feb 1, 2010 |
6197 |
| The estate tax - dumped on New Year's Eve: Congress defied the conventional wisdom and let the estate tax die. What will replace it? The suspense is killing estate planners. |
McBride, Katarinna |
|
Feb 1, 2010 |
700 |
| Pigs are flying. |
Bauman, Steve |
|
Jan 18, 2010 |
607 |
| Charitable contributions: charitable deduction for partial disclaimer allowed. |
Beavers, James A. |
|
Jan 1, 2010 |
745 |
| DRA loses on transfer tax interpretation. |
Tilsley, Roy |
Law overview |
Dec 31, 2009 |
385 |
| IRS continues to challenge family limited partnerships. |
Schafer, Frances W.; Ransome, Justin P. |
|
Dec 1, 2009 |
1759 |
| Who needs a will? Think getting a will prepared is a hassle? Try dying without one. |
Rheubottom, Sean |
|
Oct 1, 2009 |
779 |
| Charitable remainder trust update: IRS keeping close watch on popular estate planning tool. |
Ransome, Justin P.; Satchit, Vinu |
|
Oct 1, 2009 |
2883 |
| 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 |
| Estate tax reform expected later this year. |
North, Cady |
|
Sep 1, 2009 |
819 |
| Significant recent developments in estate planning. |
Ransome, Justin P.; Satchit, Vinu |
|
Sep 1, 2009 |
11787 |
| Don't exaggerate capital gains tax: it's time to start a dialogue on which taxes really hurt business. |
Almy, Susan |
|
Aug 28, 2009 |
836 |
| Estate planning: a vital dialogue. |
Sommese, Donald E. |
|
Jul 17, 2009 |
744 |
| The good, the bad and the ugly. |
Cook, Brad |
|
Jul 3, 2009 |
791 |
| Consent to extend the statute of limitation. |
Marchbein, Joe |
|
Jul 1, 2009 |
725 |
| Estate planning while we sit, watch, and wait. |
Schulman, Michael David |
|
Jul 1, 2009 |
805 |
| 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 |
| The state of the federal estate tax: Congress is getting closer to the law's 2010 sunset date. |
Kanyuk, Amy K. |
|
Jun 19, 2009 |
655 |
| Things that may surprise you about Florida's Principal and Income Act and related accounting law. |
Carroll, William C.; Randolph, John W., Jr. |
|
Apr 1, 2009 |
3284 |
| Things that may surprise you about Florida's Principal and Income Act and related accounting law. |
Carroll, William C.; Randolph, John W., Jr. |
|
Mar 1, 2009 |
4164 |
| Creating joint ownership: avoiding the tax traps and other pitfalls. |
Stemmy, Thomas J. |
|
Mar 1, 2009 |
770 |
| Time to repeal? It's unclear whether estate tax will be repealed in 2010. |
Katzenstein, Andrew M. |
|
Mar 1, 2009 |
1011 |
| Illinois estate tax planning in 2009 and beyond: for persons dying in 2009 and later, the Illinois estate tax is further decoupled from (but still tethered to) the federal estate tax. Estate plans should now provide the flexibility to deal with this dilemma. This article discusses the options and makes the case for an Illinois QTIP. |
Gehlbach, Gary R.; Vivian, Emily R. |
|
Feb 1, 2009 |
2841 |
| Be careful making disclaimers where trusts are involved. |
Ransome, Justin P. |
|
Feb 1, 2009 |
1345 |
| The estate tax non-gap: why repeal a "voluntary" tax? |
Caron, Paul L.; Repetti, James R. |
|
Jan 1, 2009 |
8114 |
| S-Corporations and federal employment taxes: safe harbors and sunken ships. |
Pullis, Robert M.; Zhao, Fang "Jenny"; Pullis, Joe M.; Wadhwa, Darshan L. |
|
Jan 1, 2009 |
7633 |
| 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 |
| Widow of 9/11 victim is not a terrorist victim. |
Nevius, Alistair M. |
|
Nov 1, 2008 |
517 |
| The case for an intentionally defective grantor trust. |
Pressey, Ora; Morrisset, John W.; Nightingale, Richard A. |
|
Nov 1, 2008 |
1472 |
| Riding the estate planning roller coaster for the next three years. |
Stromsem, William R. |
|
Nov 1, 2008 |
1376 |
| Using debt to leverage a taxable gift to a QPRT. |
Benner, Chris; Swartz, Jonathan; Thrasher, Bennett |
|
Oct 1, 2008 |
1338 |
| Extension of time to file is not an extension of time to pay. |
Schuster, Randi A. |
|
Oct 1, 2008 |
807 |
| The empty promise of estate tax repeal. |
McCouch, Grayson M.P. |
|
Sep 22, 2008 |
10004 |
| FLPs revisited. |
Jennings, Bob |
|
Sep 1, 2008 |
619 |
| Significant recent developments in estate planning. |
Ransome, Justin P.; Satchit, Vinu |
|
Sep 1, 2008 |
8645 |
| Qualifying a marital deduction trust as an eligible S shareholder. |
Ellentuck, Albert B. |
|
Aug 1, 2008 |
1778 |
| Watch out for private annuities: favorable income tax treatment would be curtailed under proposed regulations. |
Josephs, Stuart R. |
|
Jul 1, 2008 |
3318 |
| Estate planning 101; What every CPA should know. |
Weintraub, William M.; Allmon, Michael B. |
|
Jun 1, 2008 |
2378 |
| Cook won't excuse estate from table. |
Earles, Melanie J. |
|
Jun 1, 2008 |
540 |
| Equitable recoupment a timeless remedy. |
Gilman, Jeffrey |
|
Jun 1, 2008 |
510 |
| IRS issues prop. Regs. in response to Kohler case. |
Beavers, James |
|
Jun 1, 2008 |
1243 |
| All in the family? |
Mannino, Laura Lee |
|
May 1, 2008 |
350 |
| FLPs that flop: in several recent cases, the IRS successfully challenged attempts to exclude from taxable estates assets transferred to family limited partnerships (FLPs, or "flips") in which a decedent had retained the right to enjoy the property or income from it. |
Jennings, Bob |
|
Apr 1, 2008 |
695 |
| Split-interest prohibition upheld. |
Bonner, Paul |
|
Apr 1, 2008 |
555 |
| Turning slogans into tax policy. |
Burke, Karen C.; McCouch, Grayson M.P. |
|
Mar 22, 2008 |
15677 |
| Family limited partnerships: the year in review. |
Pratt, David; Goldberger, Scott L. |
|
Mar 1, 2008 |
4206 |
| Substantial compliance insufficient to allow charitable deduction. |
Nevius, Alistair M. |
|
Feb 1, 2008 |
621 |
| Special issues related to distributions of partnership interests by estates and trusts. |
Bottiglieri, Tom |
|
Feb 1, 2008 |
1043 |
| Do-it-yourself will succeeds in spite of itself. |
Burnett, Sharon |
|
Feb 1, 2008 |
443 |
| Estate planning for the rest of us: most people don't own enough to owe estate tax when they die. But they still need the kind of estate-planning advice you get from a competent lawyer. |
Gunnarsson, Helen W. |
|
Oct 1, 2007 |
4515 |
| Matching asset values for income and estate tax. |
Rider, Gary D.; Pulliam, Darlene |
|
Sep 1, 2007 |
628 |
| Practice makes perfect. |
Lee, Keith R. |
|
Jul 1, 2007 |
792 |
| UC Irvine Extension Offers Course to Educate Appraisers on New IRS Standards. |
|
|
Jun 7, 2007 |
549 |
| Even more uncertainty about estate-tax apportionment: apportionment is an important but confusing subject, and two recent decisions interpreting apportionment waiver clauses in wills and revocable trusts under Illinois law make new and even more confusing law. This article analyzes these cases and provides drafting suggestions. |
Schreder, Carleen L. |
|
Jun 1, 2007 |
3914 |
| Estate tax 'recycles' economic opportunity. |
Gates, Bill, Sr.; Collins, Chuck |
|
Jan 19, 2007 |
794 |
| Trusting your family with business assets; in association with ward hadaway The Journal Fastest 50 With recent changes to the Finance Act (2006) adding a layer of complexity to the area of Trust law Andrew Facer, partner at Ward Hadaway, explores some of the opportunities that still exist, particularly for business and farming assets. |
|
|
Oct 18, 2006 |
604 |
| Estate tax relief and planning under the U.S.-Canada Income Tax Treaty. |
Mathisen, Kristi M. |
|
Oct 1, 2006 |
1748 |
| The ABCs of QPRTs: a properly structured trust can freeze the value of a client's residence for estate tax purposes. |
King, James P. |
|
Oct 1, 2006 |
2572 |
| Marital trusts and the Sec. 754 election. |
Day, Sally E. |
|
Sep 1, 2006 |
885 |
| Payment vs. deposit under refund SOL. |
Blom, Helen E. |
|
Sep 1, 2006 |
598 |
| Congress passes pensions bill, estate-tax cut fails. |
Lehmann, R.J. |
|
Sep 1, 2006 |
619 |
| Votes and compromises made on estate tax. |
|
Brief article |
Sep 1, 2006 |
159 |
| IRA valued without discount for anticipated tax liability. |
O'Driscoll, David |
|
Aug 1, 2006 |
830 |
| Charities avoid federal estate tax fray; nonprofits fear loss of donations but don't want to alienate patrons by voicing opposition. |
Waldon, George |
|
Jul 3, 2006 |
1361 |
| The mail-zilla: attack of the monster direct mail mistakes. |
Beiler, David |
|
May 1, 2006 |
2325 |
| High noon for the death tax. |
French, David |
|
May 1, 2006 |
743 |
| Home sweet home: ascertaining the tax basis of a personal residence. |
Soled, Jay A. |
|
Apr 1, 2006 |
2747 |
| Can estate reduce IRAs' value for tax purposes? |
Reichert, Charles J. |
|
Apr 1, 2006 |
477 |
| Valuation of IRAs for estate tax purposes. |
Ransome, Justin P. |
|
Feb 1, 2006 |
1458 |
| Domicile planning - don't take it for granted. |
Lannon, Patrick J. |
|
Jan 1, 2006 |
4105 |
| New sec. 643 trustee capital gain and loss carryout regs. |
Cantrell, Carol A. |
|
Dec 1, 2005 |
2049 |
| Equitable apportionment of estate tax deficiency. |
O'Driscoll, David |
|
Dec 1, 2005 |
850 |
| Future of federal estate tax up in heir: hurricanes, court vacancies delay congressional decisionmaking. |
Friedman, Mark |
|
Nov 7, 2005 |
1545 |
| Est. of Strangi finally settled. |
Mares, Michael E. |
|
Nov 1, 2005 |
1040 |
| Estate and trust investment advisory fees: 2% limit applies. |
Barton, Peter C. |
|
Nov 1, 2005 |
935 |
| Family limited partnerships: to qualify or not to qualify for the bona fide sale for full and adequate consideration exception under section 2036. |
Pratt, David; Zakin, Jennifer E. |
|
Nov 1, 2005 |
5699 |
| Partnership interest for services regs. offer estate planners a "bona fide" solution. |
Cantrell, Carol A. |
|
Oct 1, 2005 |
3013 |
| 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 |
| Taxpayer loses FLP appeal on retained rights. |
Gulig, Rosalie |
|
Sep 1, 2005 |
996 |
| Alternatives to funding life insurance premiums. |
Markoff, Michael |
|
Aug 1, 2005 |
1170 |
| Third-party trusts integrate estate and asset-protection planning. |
Brown, Edward D. |
|
Aug 1, 2005 |
5374 |
| Estate planning with life insurance. |
Pincus, Andrew S. |
|
Jul 1, 2005 |
1732 |
| Estate tax repeal: boon for private, smaller companies. |
Davila, Serena |
|
Jul 1, 2005 |
728 |
| Lack of entitlement to current income doomed marital deduction. |
Puckett, Mark D. |
|
May 1, 2005 |
1128 |
| But Paris gets an extra Bentley. |
Peters, Charles |
Brief Article |
May 1, 2005 |
230 |
| Estate planning for the family cottage--Part Two. |
Taerum, Chastine M. |
|
Apr 1, 2005 |
1077 |
| Vow of poverty was not a disclaimer. |
Weireter, Paul J. |
|
Apr 1, 2005 |
483 |
| Death of an expatriate. |
Dailey, Paul |
|
Apr 1, 2005 |
757 |
| NBWA presses for permanent repeal of estate tax. |
|
|
Feb 21, 2005 |
353 |
| The ins and outs of the Florida estate tax. |
Jablow, Benjamin A. |
|
Jan 1, 2005 |
3588 |
| The estate tax lives: here's how to minimize its impact on your heirs. |
Pellet, Jennifer |
|
Jan 1, 2005 |
900 |
| An appeal to charity: using philanthropy to revitalize the estate tax. |
Waldeck, Sarah E. |
|
Jan 1, 2005 |
28280 |
| Good news for surviving spouses with pre-1977 property. |
Dederyan, Karen |
|
Dec 1, 2004 |
574 |
| Lessons of Thompson and Kimbell. |
Howell, R. Milton, III |
|
Dec 1, 2004 |
827 |
| FLP planning after Strangi, Kimbell and Thompson. |
Raasch, Barbara J. |
|
Dec 1, 2004 |
3727 |
| Court review of IRS abuse of discretion. |
Schnee, Edward J. |
|
Dec 1, 2004 |
639 |
| Interest paid as an administrative expense. |
Brown, Michael H. |
|
Dec 1, 2004 |
406 |
| 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 |
| NBWA asks GOP to push estate tax repeal. |
|
Brief Article |
Aug 30, 2004 |
228 |
| FLP administration issues. |
Satchit, Vinu |
|
Jun 1, 2004 |
2667 |
| Administrative expense deduction for interest on inheritance. |
O'Driscoll, David |
|
Jun 1, 2004 |
575 |
| Hurry up and die: favorable estate tax changes scheduled to disappear in 2011. |
Sparkman, Worth |
|
Mar 22, 2004 |
3118 |
| Form 706 revisited. |
|
Brief Article |
Mar 1, 2004 |
172 |
| The phaseout of the federal state death tax credit. |
Godfrey, Howard |
|
Mar 1, 2004 |
5452 |
| Separate liability requirements must be met prior to spouse's death. |
O'Driscoll, David |
|
Mar 1, 2004 |
947 |
| The phaseout of the federal state death tax credit. |
Godfrey, Howard |
|
Feb 1, 2004 |
2998 |
| The New York (and other states) death tax trap. |
Arlen, Robert M.; Pratt, David |
|
Oct 1, 2003 |
6706 |
| Planning ahead: while controversy and uncertainty about the estate tax rage, financial advisers can help small-business owners pass their assets on intact. |
Panko, Ron |
|
Oct 1, 2003 |
2737 |
| Changes to estate tax laws require flexibility. |
McBryde, Mike |
|
Sep 29, 2003 |
727 |
| Electing to treat a revocable trust as part of an estate. |
Scarpa, Michele D. |
|
Aug 1, 2003 |
2320 |
| NBWA applauds Senate move on estate tax. |
|
Brief Article |
Mar 31, 2003 |
128 |
| NBWA urges permanent estate tax repeal. |
|
Brief Article |
Feb 10, 2003 |
224 |
| Qualified decedents' estate tax. |
Laffie, Lesli S. |
|
Feb 1, 2003 |
445 |
| Nonprofits top agenda of new congress: deficits put stress on programs. |
Jones, Jeff |
|
Jan 1, 2003 |
1812 |
| Sec. 529 planning opportunities. |
Beck, Allen M. |
|
Oct 1, 2002 |
932 |
| Post-EGTRRA life insurance planning: the Economic Growth and Tax Relief Reconciliation Act of 2001 promises repeal of the estate tax in 2010, but will it ever come to pass? |
Mintz, Jonathan A. |
|
Aug 1, 2002 |
3734 |
| Less taxing: the estate tax exemption is $1 million this year, but planning is still needed. (Estate Planning). |
McKimmie, Kathy |
Statistical Data Included |
Aug 1, 2002 |
1370 |
| Estate planning in light of the tax relief act of 2001 *. (Client Report). |
|
Brief Article |
Jul 1, 2002 |
825 |
| First sanctions case: transfer of assets brings scrutiny. (The IRS). |
Jones, Jeff |
Brief Article |
Jul 1, 2002 |
933 |
| It will be back: permanent estate tax repeal rejected. (Estate Tax). |
Jones, Jeff |
Statistical Data Included |
Jul 1, 2002 |
1353 |
| House votes to make Bush's 2001 Tax Relief package permanent. (Washington Alert). |
|
Brief Article |
Jun 1, 2002 |
140 |
| Victims of Terrorism Tax Relief Act of 2001. |
Packard, Pamela |
|
May 1, 2002 |
921 |
| House approves permanent estate tax repeal. |
|
Brief Article |
Apr 29, 2002 |
373 |
| Right to be free of estate tax liability may be disclaimed. |
Lerman, Jerry L. |
|
Apr 1, 2002 |
1071 |
| Preserving the family legacy: the estate tax "repeal" doesn't eliminate the need for succession planning. |
Knight, Ray A. |
|
Mar 1, 2002 |
6030 |
| Estate tax provision fails to reach Senate floor. |
|
Brief Article |
Feb 25, 2002 |
152 |
| Florida homestead: a difficult post-mortem estate tax planning property. |
Robison, Mary A.; Fisher, Michael W. |
|
Jan 1, 2002 |
3833 |
| 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 |
| Prepaid tuition - a new estate and gift tax strategy. (Estates, Trusts & Gifts). |
Koppel, Michael D. |
|
Dec 1, 2001 |
374 |
| Waiting for estate tax repeal: what do you tell your clients in the meantime? (Real Property, Probate and Trust Law). |
Gans, Richard R. |
|
Nov 1, 2001 |
5502 |
| Phaseout of Estate Tax Has Little Effect on Most Plans. |
|
Brief Article |
Nov 1, 2001 |
261 |
| Buy-Sell Agreements. |
Vinso, Joseph D. |
Brief Article |
Oct 1, 2001 |
871 |
| Estate tax repeal: What now? |
O'Connell, Frank J., Jr. |
|
Sep 1, 2001 |
1358 |
| Estate, Gift and Generation-skipping Transfer Tax Highlights. |
Josephs, Stuart R. |
|
Aug 1, 2001 |
1999 |
| Estate Tax Uncertainty Equals Opportunity for Some Insurers. |
|
Brief Article |
Jul 1, 2001 |
325 |
| Application of two-percent floor on itemized deductions to trusts and estates. |
Madden, David |
|
Jun 1, 2001 |
855 |
| Estate Planning Inspires Change in Federal Tax Rules. |
FRIEDMAN, MARK |
Brief Article |
May 28, 2001 |
1018 |
| Funding purchase of stock from deceased shareholder's estate or heirs with insurance. |
Ellentuck, Albert B. |
|
May 1, 2001 |
1255 |
| Puerto Rican resident was not subject to U.S. estate and gift taxes. |
Fiore, Nicholas J. |
|
May 1, 2001 |
643 |
| House OKs Estate Tax Repeal. |
Kelly, Dennis |
Brief Article |
May 1, 2001 |
802 |
| Study Published on Reform of Estate and Gift Tax System. |
|
Brief Article |
May 1, 2001 |
215 |
| 'A Tax on the Uninformed': Most Estate Taxes Can Be Avoided. |
CHANEY, DON |
Statistical Data Included |
Oct 16, 2000 |
2080 |
| Alternative date. |
Laffie, Lesli S. |
|
Oct 1, 2000 |
223 |
| Will the Death Tax Buy the Farm? |
McCRARY, DEANNA |
|
Aug 1, 2000 |
1443 |
| National Issues Conference & Happenings on the Hill. |
Fein, Rick |
Brief Article |
Aug 1, 2000 |
766 |
| Axa Financial Supports U.S. Estate-Tax Reform. |
Bowers, Barbara |
Brief Article |
Jul 1, 2000 |
298 |
| Fifth Circuit values estate tax claim on date of death. |
Barton, Peter C. |
|
May 1, 2000 |
997 |
| Ready for SUCCESSION? |
Paddock, Alison |
|
Feb 1, 2000 |
2730 |
| Repeal of excess retirement accumulations tax creates refund opportunity. |
Doiron, Daniel P. |
|
Aug 1, 1999 |
581 |
| Land preservation provides estate tax benefits: section 2031(c). |
Brown, Brenda J. |
|
Jun 22, 1999 |
5645 |
| QTIP and non-QTIP asset aggregation for estate tax valuation purposes rejected. |
Sager, Clayton R. |
|
Jun 1, 1999 |
1260 |
| Sale of development easement. |
Barton, Peter C. |
|
May 1, 1999 |
816 |
| TRA 97 is not the only reason to review existing estate plans involving closely held stock. |
Tiernan, Peter B. |
|
Oct 1, 1998 |
5699 |
| Estate tax issues add to practice and procedure developments. |
Rea, Robert C. |
|
Oct 1, 1998 |
1346 |
| Postmortem estate planning for small business owners. |
Granstaff, Charles A. |
|
Jul 1, 1998 |
2915 |
| Interest on deferral of estate taxes. |
Rhine, David S. |
Brief Article |
May 1, 1998 |
356 |
| QTIP cannot escape taxation in both spouses' estates. |
Sager, Clayton R. |
|
May 1, 1998 |
1087 |
| Fifth Circuit rules disclaimer is qualified. |
Arora, Alka |
|
Apr 1, 1998 |
1143 |
| Planning to maximize the s. 2013 credit. |
Stommel, Robert J.; Law, Lester B. |
|
Jan 1, 1998 |
4472 |
| Small business tax solutions. |
Crowell, Steven J. |
|
Jan 1, 1998 |
1032 |
| Does the TRA '97 offer true relief? |
Lipschultz, Brent S. |
|
Jan 1, 1998 |
7221 |
| Estate, gift, and trust tax changes made by Taxpayer Relief Act of 1997. |
Kirkwood, Peter T. |
|
Dec 1, 1997 |
3307 |
| Estate and gift tax legislation - oh what a relief it is? |
Nager, Ross W. |
|
Nov 1, 1997 |
1694 |
| Planning implications of the TRA '97's increase in the unified credit. |
Arnell, Nathan E. |
|
Nov 1, 1997 |
3420 |
| Sec. 1341(a) income tax benefit is includible in the gross estate. |
Sager, Clayton R. |
|
Oct 1, 1997 |
972 |
| When is a family limited partnership an appropriate tax savings vehicle? |
Washelesky, Frank L. |
|
Oct 1, 1997 |
1041 |
| State estate and gift tax provisions. |
Callihan, Debra S. |
|
Jun 1, 1997 |
2254 |
| Don't overlook the credit for tax on prior transfers. |
Castillo, Carlos H. |
|
May 1, 1997 |
1828 |
| Gifts of closely held business stock may sacrifice future savings. |
Liguori, Albert W. |
|
May 1, 1997 |
890 |
| One plus one equals two - sometimes! |
Rhine, David S. |
|
May 1, 1997 |
623 |
| Tax confiscation of IRA benefits. |
Miller, Michael D.; Koche, David L. |
|
Apr 1, 1997 |
3337 |
| Grantor trusts and the zero valuation rules. |
Depies, Keith |
|
Feb 1, 1997 |
1472 |
| Technical advice shows how to lose a marital deduction. |
Drudy, Phillip P. |
Brief Article |
Feb 1, 1997 |
430 |
| Rental activity as a closely held business. |
Hudson, Boyd D. |
|
Jan 1, 1997 |
575 |
| Significant recent developments in estate planning. |
Zysik, Jeffrey C. |
|
Dec 1, 1996 |
9189 |
| Exclusion from estate for life insurance proceeds. |
Hudson, Boyd D. |
Brief Article |
Oct 1, 1996 |
352 |
| Credit for prior transfers can produce a significant reduction in estate tax. |
Strobel, Caroline D. |
|
Aug 1, 1996 |
3874 |
| IRS may offset time-barred, unassessed interest against estate tax refund. |
Ely, Mark |
|
Jul 1, 1996 |
766 |
| Charitable contribution substantiation requirements for estates and complex trusts. |
Watson, Mark T. |
|
Jun 1, 1996 |
958 |
| Power to appoint successor trustee does not subject trust property to estate tax - again. |
Mathers, Robert A. |
|
Dec 1, 1995 |
445 |
| Reconciling management and financial objectives in family business succession and estate planning. |
Holland, Phyllis G.; Holland, Michael L. |
|
Sep 22, 1995 |
1724 |
| Gift and estate taxation: noncitizen spouse issues. |
Doiron, Daniel P. |
|
Aug 1, 1995 |
1021 |
| Allocation of IRD deduction to surviving spouse with no estate tax liability. |
Joseph, Donita |
|
Aug 1, 1995 |
805 |
| LLCs: entry-level tax considerations. |
McKinney, Hal, Jr. |
|
Aug 1, 1995 |
735 |
| Transfers of stock with retained voting rights. |
Gingerich, Henry F. |
|
Aug 1, 1995 |
1019 |
| The Chapter 14 maze: a visual guide to secs. 2701-2704. |
Weber, Richard P. |
|
Feb 1, 1995 |
783 |
| IRS may revalue gifts for estate tax after gift-tax limitation period is up. |
Wagenbrenner, Anne |
Brief Article |
Oct 1, 1994 |
275 |
| Transfer of home ineffective for estate tax. |
|
Brief Article |
Nov 1, 1993 |
353 |
| Estate tax charitable deduction fails due to lack of certainty. |
|
Brief Article |
Jun 1, 1993 |
318 |
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