Laws, regulations and rules subtopic
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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Estate Planning Lessons From Michael Jackson's Death. |
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Oct 27, 2009 |
1305 |
| Who needs a will? Think getting a will prepared is a hassle? Try dying without one. |
Rheubottom, Sean |
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Oct 1, 2009 |
779 |
| Charitable remainder trust update: IRS keeping close watch on popular estate planning tool. |
Ransome, Justin P.; Satchit, Vinu |
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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. |
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Oct 1, 2009 |
3906 |
| Update On Proposed Changes To Federal Estate Tax Law. |
Grohman, Michael |
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Sep 21, 2009 |
880 |
| Stick to lifetime gift-giving programs. |
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Sep 1, 2009 |
460 |
| Estate tax reform expected later this year. |
North, Cady |
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Sep 1, 2009 |
819 |
| Significant recent developments in estate planning. |
Ransome, Justin P.; Satchit, Vinu |
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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 |
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Aug 28, 2009 |
836 |
| Managing through the crisis. |
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Aug 17, 2009 |
1356 |
| Estate planning: a vital dialogue. |
Sommese, Donald E. |
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Jul 17, 2009 |
744 |
| Estate Tax Legislation In 2009: Avoiding The Train Wreck. |
Kaufman, Beth Shapiro |
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Jul 7, 2009 |
3006 |
| Checking In With The Guidance Department. |
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Jul 3, 2009 |
2696 |
| The good, the bad and the ugly. |
Cook, Brad |
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Jul 3, 2009 |
791 |
| Consent to extend the statute of limitation. |
Marchbein, Joe |
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Jul 1, 2009 |
725 |
| Estate planning while we sit, watch, and wait. |
Schulman, Michael David |
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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 |
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Jul 1, 2009 |
3968 |
| Recent Pennsylvania Tax Decisions. |
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Jun 21, 2009 |
2317 |
| 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. |
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Jun 19, 2009 |
1441 |
| The state of the federal estate tax: Congress is getting closer to the law's 2010 sunset date. |
Kanyuk, Amy K. |
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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. |
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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. |
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Mar 1, 2009 |
4164 |
| Creating joint ownership: avoiding the tax traps and other pitfalls. |
Stemmy, Thomas J. |
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Mar 1, 2009 |
770 |
| Necessity for Review of Estate Plans Because of Federal Estate Tax Law Changes Problems and Opportunities. |
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Feb 27, 2009 |
1506 |
| Be careful making disclaimers where trusts are involved. |
Ransome, Justin P. |
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Feb 1, 2009 |
1345 |
| 2009 Changes To Federal And Illinois Estate Taxes Warrant Estate Plan Review. |
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Jan 28, 2009 |
925 |
| Changes To Federal And State Estate Taxes Warrant Estate Plan Review. |
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Jan 27, 2009 |
691 |
| Obama Plans To Lock In 2009 Estate Tax Rules. |
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Jan 14, 2009 |
533 |
| The estate tax non-gap: why repeal a "voluntary" tax? |
Caron, Paul L.; Repetti, James R. |
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Jan 1, 2009 |
8114 |
| 2009 Estate Plan Changes. |
Richter, Shaw |
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Dec 22, 2008 |
1292 |
| Year-End Estate Planning Reminders. |
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Dec 18, 2008 |
686 |
| 2008 Year-End Estate Planning Advisory. |
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Dec 8, 2008 |
7185 |
| Estate planning during turbulent times. |
Pratt, David; Jacobowitz, Robert; Goldberger, Scott L. |
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Dec 1, 2008 |
4453 |
| President-Elect Barack Obama's Tax Proposals. |
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Nov 25, 2008 |
1453 |
| End-of-year estate planning. |
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Nov 20, 2008 |
999 |
| The future of the estate tax; depressed values and low interest rates create gifting opportunities. |
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Nov 13, 2008 |
1079 |
| Historic Obama victory could mean higher taxes for some. Income, capital gains and estate taxes expected to increase. |
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Nov 13, 2008 |
1093 |
| Intentionally defective grantor trusts. |
Nevius, Alistair M. |
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Nov 1, 2008 |
655 |
| Widow of 9/11 victim is not a terrorist victim. |
Nevius, Alistair M. |
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Nov 1, 2008 |
517 |
| The case for an intentionally defective grantor trust. |
Pressey, Ora; Morrisset, John W.; Nightingale, Richard A. |
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Nov 1, 2008 |
1472 |
| Riding the estate planning roller coaster for the next three years. |
Stromsem, William R. |
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Nov 1, 2008 |
1376 |
| I Am Dying To Pay More Tax. |
Burns, Jacqueline |
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Oct 6, 2008 |
467 |
| Changes To The Federal Estate Tax Effective January 2009 Combined With The Current Political And Economic Climate Create A Unique Opportunity To Review And Enhance Your Estate Plan Before Year End. |
Chane, Lawrence |
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Oct 6, 2008 |
1941 |
| Using debt to leverage a taxable gift to a QPRT. |
Benner, Chris; Swartz, Jonathan; Thrasher, Bennett |
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Oct 1, 2008 |
1338 |
| Extension of time to file is not an extension of time to pay. |
Schuster, Randi A. |
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Oct 1, 2008 |
807 |
| The empty promise of estate tax repeal. |
McCouch, Grayson M.P. |
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Sep 22, 2008 |
10004 |
| FLPs revisited. |
Jennings, Bob |
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Sep 1, 2008 |
619 |
| Significant recent developments in estate planning. |
Ransome, Justin P.; Satchit, Vinu |
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Sep 1, 2008 |
8645 |
| Qualifying a marital deduction trust as an eligible S shareholder. |
Ellentuck, Albert B. |
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Aug 1, 2008 |
1778 |
| Watch out for private annuities: favorable income tax treatment would be curtailed under proposed regulations. |
Josephs, Stuart R. |
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Jul 1, 2008 |
3318 |
| Estate planning 101; What every CPA should know. |
Weintraub, William M.; Allmon, Michael B. |
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Jun 1, 2008 |
2378 |
| IRS issues prop. Regs. in response to Kohler case. |
Beavers, James |
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Jun 1, 2008 |
1243 |
| Cook won't excuse estate from table. |
Earles, Melanie J. |
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Jun 1, 2008 |
540 |
| Equitable recoupment a timeless remedy. |
Gilman, Jeffrey |
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Jun 1, 2008 |
510 |
| Residents Trusts: How To Eliminate Estate Tax For Canadian. |
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May 28, 2008 |
940 |
| Record Low Interest Rates Present Estate Planning Opportunities. |
Campbell, Richard A.; Casey, James A.; Luther, Daniel W.; McCue, Howard, III; Morgan, Donna E. |
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May 15, 2008 |
1471 |
| All in the family? |
Mannino, Laura Lee |
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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 |
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Apr 1, 2008 |
695 |
| Split-interest prohibition upheld. |
Bonner, Paul |
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Apr 1, 2008 |
555 |
| Turning slogans into tax policy. |
Burke, Karen C.; McCouch, Grayson M.P. |
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Mar 22, 2008 |
15677 |
| Family limited partnerships: the year in review. |
Pratt, David; Goldberger, Scott L. |
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Mar 1, 2008 |
4206 |
| Substantial compliance insufficient to allow charitable deduction. |
Nevius, Alistair M. |
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Feb 1, 2008 |
621 |
| Special issues related to distributions of partnership interests by estates and trusts. |
Bottiglieri, Tom |
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Feb 1, 2008 |
1043 |
| Do-it-yourself will succeeds in spite of itself. |
Burnett, Sharon |
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Feb 1, 2008 |
443 |
| Matching asset values for income and estate tax. |
Rider, Gary D.; Pulliam, Darlene |
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Sep 1, 2007 |
628 |
| Practice makes perfect. |
Lee, Keith R. |
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Jul 1, 2007 |
792 |
| UC Irvine Extension Offers Course to Educate Appraisers on New IRS Standards. |
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Jun 7, 2007 |
549 |
| Estate tax 'recycles' economic opportunity. |
Gates, Bill, Sr.; Collins, Chuck |
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Jan 19, 2007 |
794 |
| Update on Recent Developments (Trusts & Estates). |
Clute, Karen; Beauregard, Patti |
|
Nov 16, 2006 |
2442 |
| 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. |
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Oct 18, 2006 |
604 |
| Virginia Repeals Estate Tax. |
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Oct 5, 2006 |
371 |
| Estate tax relief and planning under the U.S.-Canada Income Tax Treaty. |
Mathisen, Kristi M. |
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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. |
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Oct 1, 2006 |
2572 |
| Marital trusts and the Sec. 754 election. |
Day, Sally E. |
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Sep 1, 2006 |
885 |
| Payment vs. deposit under refund SOL. |
Blom, Helen E. |
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Sep 1, 2006 |
598 |
| Congress passes pensions bill, estate-tax cut fails. |
Lehmann, R.J. |
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Sep 1, 2006 |
619 |
| Senate rejects estate-tax cut, minimum wage increase. |
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Aug 4, 2006 |
179 |
| IRA valued without discount for anticipated tax liability. |
O'Driscoll, David |
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Aug 1, 2006 |
830 |
| Despite late efforts, do-nothing label dogs Congress; MAJOR ISSUES UNRESOLVED; Session's time is running out. |
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Jul 30, 2006 |
866 |
| 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 |
| If Republicans were having a good year, they would have prevailed in abolishing the estate tax permanently. |
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Brief article |
Jul 3, 2006 |
120 |
| Estate-tax foes warm to offer of reduction in rates. |
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Jun 22, 2006 |
318 |
| Tax-Deductible Conservation Easements: Creation, Analysis, Litigation. |
Riley, Richard F. |
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May 14, 2006 |
1708 |
| The mail-zilla: attack of the monster direct mail mistakes. |
Beiler, David |
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May 1, 2006 |
2325 |
| High noon for the death tax. |
French, David |
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May 1, 2006 |
743 |
| Home sweet home: ascertaining the tax basis of a personal residence. |
Soled, Jay A. |
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Apr 1, 2006 |
2747 |
| Can estate reduce IRAs' value for tax purposes? |
Reichert, Charles J. |
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Apr 1, 2006 |
477 |
| Valuation of IRAs for estate tax purposes. |
Ransome, Justin P. |
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Feb 1, 2006 |
1458 |
| Increase In Estate Tax Exemption Highlights Changes For 2006. |
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Jan 5, 2006 |
841 |
| Domicile planning - don't take it for granted. |
Lannon, Patrick J. |
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Jan 1, 2006 |
4105 |
| With new law, it's time to take look at estate. |
Grodan, Eric |
|
Dec 5, 2005 |
367 |
| New sec. 643 trustee capital gain and loss carryout regs. |
Cantrell, Carol A. |
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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 |
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Nov 7, 2005 |
1545 |
| Est. of Strangi finally settled. |
Mares, Michael E. |
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Nov 1, 2005 |
1040 |
| Estate and trust investment advisory fees: 2% limit applies. |
Barton, Peter C. |
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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 |
| Before Katrina swamped President Bush's legislative agenda, he was about to get a shot in the Senate at one of his longstanding goals--the permanent repeal of the estate tax, currently shrinking, shrinking, shrinking, but set to return to 55 percent in 2011. |
|
Brief article |
Oct 10, 2005 |
178 |
| 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. |
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Nov 1, 2004 |
6457 |
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