Browse Qualified terminable interest property trusts topic

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Title	Author	Type	Date	Words
Key Facts About The Foundations (Jersey) Law 200[-].	Cornu, Philip Le		Dec 8, 2008	784
Using debt to leverage a taxable gift to a QPRT.	Benner, Chris; Swartz, Jonathan; Thrasher, Bennett		Oct 1, 2008	1338
Qualifying a marital deduction trust as an eligible S shareholder.	Ellentuck, Albert B.		Aug 1, 2008	1778
Do-it-yourself will succeeds in spite of itself.	Burnett, Sharon		Feb 1, 2008	443
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
Lack of entitlement to current income doomed marital deduction.	Puckett, Mark D.		May 1, 2005	1128
QTIP created under state law not federally binding.	Quinn, Tina		Mar 1, 2004	1249
Using IRAs to fund QTIP trusts.	Greenstein, Brian R.		May 1, 2001	4602
IRS provides guidance on trust's sec. 645 election and short-year return.	Fiore, Nicholas J.		May 1, 2001	582
QTIPing an IRA.	Savoth, Paul G.		Jun 1, 2000	888
Recent developments in QPRTs and QTIPs.	Easton, Reed W.		Jun 1, 2000	4046
Tax advantages in fractionalizing ownership.	Lusby, Roger W., III		Dec 1, 1999	481
QTIP and non-QTIP asset aggregation for estate tax valuation purposes rejected.	Sager, Clayton R.		Jun 1, 1999	1260
QTIP election as a QSST.	Dunn, Lee		Apr 1, 1999	746
Purchase of QTIP remainder interest for FMV is a gift.	Sager, Clayton R.		Jun 1, 1998	1082
QTIP cannot escape taxation in both spouses' estates.	Sager, Clayton R.		May 1, 1998	1087
... More on Letts.	Milani, Natalie B.	Brief Article	May 1, 1998	166
Planning to maximize the s. 2013 credit.	Stommel, Robert J.; Law, Lester B.		Jan 1, 1998	4472
Window available for change in beneficiary designation.	Flynn, Maura P.		Aug 1, 1997	843
One plus one equals two - sometimes!	Rhine, David S.		May 1, 1997	623
Previously taxed property credit.	Corlett, Deborah G.		Oct 1, 1996	1350
Divided Tax Court now allows estate tax marital deduction for QTIP property contingent on executor's QTIP election for estates of decedents dying before Mar. 2, 1994.	Janicki, Michael	Brief Article	May 1, 1996	347
IRS loses estate tax marital deduction case.	Berger, Harvey J.		Feb 1, 1996	1034
Formula! Formula! Formula!	Rhine, David S.		May 1, 1994	840
The IRS's general aversion to loan guarantees on QTIP trust planning.	Easton, Reed W.		Jul 1, 1993	4014
Trap for the unwary: funding QTIP with closely held stock.	Kurtz, N. Patricia		Dec 1, 1992	1204
QTIP deduction allowed despite accumulation clause in trust.		Brief Article	Aug 1, 1992	443
Cases and rulings on the marital deduction, and miscellaneous estate and trust issues.	Nager, Ross W.		Nov 1, 1991	8174
Q-TIP trusts and loss of marital deduction.	Burge, Marianne		Mar 1, 1990	271