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Articles
1-78 out of 78 article(s)
| Title |
Author |
Type |
Date |
Words |
| 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. |
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Mar 1, 2009 |
4164 |
| Foreign trust reporting and compliance - Part 2. |
|
|
Nov 20, 2008 |
4518 |
| Foreign trusts: everything you wanted to know about the taxation of foreign trusts but were afraid to ask. |
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Oct 28, 2008 |
7190 |
| Revenue Provide Guidance As To Treatment Of JPUTs In REIT Context. |
Croker, Richard |
|
Apr 2, 2007 |
504 |
| TEI urges the Canadian government to abandon legislation relating to foreign investment entities and non-resident trusts. |
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Mar 1, 2007 |
1244 |
| IHT Treatment of Trusts. |
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Aug 24, 2006 |
1211 |
| Tax accounting issues for foreign trusts. |
McNamara, Lawrence H., Jr. |
|
Jul 1, 2006 |
3151 |
| Is a single-employer welfare benefit plan appropriate for a small business? |
Kehoe, Danea M. |
|
Feb 1, 2006 |
2850 |
| 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 |
| Estate and trust investment advisory fees: 2% limit applies. |
Barton, Peter C. |
|
Nov 1, 2005 |
935 |
| Restrictions On Non-Resident Ownership. |
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Jun 7, 2004 |
1301 |
| Monitoring Non-Resident Ownership. |
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Jun 7, 2004 |
909 |
| Gifting to Grandchildren. |
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May 27, 2004 |
1855 |
| Some contested liability trusts now listed transactions. |
Gill, Kimberly |
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Apr 1, 2004 |
646 |
| New regs. on contested liability trusts. |
Auclair, David |
|
Feb 1, 2004 |
1593 |
| IRA subdivided into trusts for each beneficiary satisfied RMD rules. |
O'Driscoll, David |
|
Feb 1, 2004 |
733 |
| Employee Benefit Trusts - Still a Useful Vehicle? |
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Nov 12, 2003 |
509 |
| Losses trust deducted were not from passive activity. |
Nash, Claire Y. |
|
Nov 1, 2003 |
607 |
| Trust investment fees revisited. |
Schnee, Edward J. |
|
Oct 1, 2003 |
555 |
| Qualified Personal Residence Trust. |
|
|
Aug 18, 2003 |
732 |
| Draft legislation relating to foreign investment entities and non-resident trusts: May 13, 2003. |
|
|
May 1, 2003 |
9489 |
| Planning in turbulent times: IDITs. |
Lewis, Alev T. |
|
Jan 1, 2003 |
1731 |
| Norwegian Supreme Court Holds Resident Taxpayers Liable For The Income And Capital Gains Of Non-Resident Trusts Under CFC Regime. |
|
|
Oct 24, 2002 |
670 |
| New ESBT rules receive mixed reviews. |
Holets, David J. |
|
Sep 1, 2002 |
1294 |
| QSSTs. |
Laffie, Lesli S. |
|
Oct 1, 2001 |
357 |
| Determining whether IRA distributions to a trust are income or principal. |
Moore, Philip E. |
|
Oct 1, 2001 |
852 |
| Sec. 643 prop. regs. redefine trust income. |
Cantrell, Carol |
|
Aug 1, 2001 |
7114 |
| Application of two-percent floor on itemized deductions to trusts and estates. |
Madden, David |
|
Jun 1, 2001 |
855 |
| Canadian legislation on foreign investment entities and non-resident trusts. |
|
|
Mar 1, 2001 |
8377 |
| Making principal invasions under Florida law when an interested party is serving as trustee. |
Miner, Jeffrey R.; Tiernan, Peter B. |
|
Mar 1, 2001 |
4080 |
| State law disclaimers: always effective for federal tax purposes? |
Moore, Philip E. |
|
Oct 1, 2000 |
1080 |
| Recent developments in QPRTs and QTIPs. |
Easton, Reed W. |
|
Jun 1, 2000 |
4046 |
| Final regs. for trust status as foreign or domestic. |
Dumont, Robert |
|
Mar 1, 2000 |
785 |
| Eighth Circuit allows exception to GST tax. |
Barton, Peter C. |
|
Dec 1, 1999 |
1052 |
| The use of disclaimers for flexibility in planning for qualified retirement assets. |
Jablow, Benjamin A. |
|
Dec 1, 1999 |
3775 |
| Not all trusts are trustworthy. |
Hart, Dale |
|
Sep 1, 1999 |
1616 |
| A potpourri of potential pitfalls to avoid with qualified domestic trusts. |
Pearson, William M.; Bradley, Todd L. |
|
May 1, 1999 |
3030 |
| Liquidation gain allocable to QSST shares. |
Orr, Chuck |
|
Apr 1, 1999 |
1024 |
| QTIP election as a QSST. |
Dunn, Lee |
|
Apr 1, 1999 |
746 |
| Determining whether lifetime gifts should be made in trust. |
Ellentuck, Albert B. |
|
Mar 1, 1999 |
1042 |
| Maximizing excess deductions on termination. |
Keene, David |
|
Jul 1, 1998 |
3247 |
| IRS permits NIMCRUT to invest in deferred annuities. |
Lee, Shirley K. |
|
Jun 1, 1998 |
910 |
| Electing small business trusts for S corporations. |
Schlesinger, Michael |
|
Sep 1, 1997 |
2424 |
| Annual exclusions allowed for contingent trust beneficiaries. |
Galli, Timothy L. |
Brief Article |
Sep 1, 1997 |
606 |
| Disposition of stock by a QSST. |
Panoutsos, Louis A. |
|
Sep 1, 1997 |
858 |
| IRS issues filing guidance on SBJPA's foreign trust and gift reporting provisions. |
Zysik, Jeffrey C. |
|
Sep 1, 1997 |
3317 |
| Sec. 1034 and asset preparation. |
Allgood, John W. |
Brief Article |
Aug 1, 1997 |
384 |
| Watch out for abusive trusts. |
|
Brief Article |
Jul 1, 1997 |
428 |
| IRS warns taxpayers on abusive trusts. |
Baumann, Dale R. |
|
Jun 1, 1997 |
640 |
| Modification to trust agreements to avoid 35% "built-in gain" excise tax for 1997. |
Zysik, Jeffrey C. |
|
Jun 1, 1997 |
1246 |
| The illusory intangible tax trust. |
Richardson, David M. |
|
Apr 1, 1997 |
3419 |
| Aggressive planning for Florida's annual intangible tax. |
Ducanis, Joseph T., Jr. |
|
Jan 1, 1997 |
3000 |
| Deducting investment advice fees. |
Sprohge, Hans |
|
Nov 1, 1996 |
1810 |
| QPRT requirements: new proposed regs raise questions. |
Brophy, Peter M. |
|
Oct 1, 1996 |
1212 |
| Who must file Form 1041-A? |
Watson, Mark T. |
|
Jun 1, 1996 |
1172 |
| Significant recent developments in estate planning. |
Carlson, David K. |
|
Dec 1, 1994 |
10277 |
| Inequitable taxation of estates and trusts. |
Moy, Doug H. |
|
Aug 1, 1994 |
1798 |
| Use of a dynasty trust in estate planning. |
Montague, Larry |
|
Mar 1, 1994 |
489 |
| Assets of foreign grantor trust not includible in grantor's U.S. gross estate. |
Zink, William J. |
|
Feb 1, 1994 |
891 |
| Charitable lead trust can't deduct prepaid amounts. |
|
Brief Article |
Jan 1, 1994 |
384 |
| Significant recent developments in estate planning. |
Carlson, David K. |
|
Jan 1, 1994 |
10560 |
| Family limited partnership may be preferable to a family gift trust. |
Hjelmstad, Robert P. |
|
Jan 1, 1994 |
702 |
| Donor power to remove trustee approved. |
Cohen, Gary N. |
|
Jan 1, 1994 |
441 |
| Sale of S stock by QSST. |
Conley, James B. |
Brief Article |
Jan 1, 1994 |
349 |
| Investment fees paid by trust not subject to 2% floor. |
|
Brief Article |
Aug 1, 1993 |
271 |
| Chapter 14 and divorce issues. |
Natoli, Susan L. |
|
Aug 1, 1993 |
1246 |
| Update: new policy statement on trust fund recovery penalty. |
|
Brief Article |
May 1, 1993 |
75 |
| Making gifts into trusts: for minors. |
Fink, Philip R.; Kumar, Suja |
|
Aug 1, 1992 |
2897 |
| Investment fees paid by trust subject to 2% floor. |
|
|
May 1, 1992 |
252 |
| New IRS position on taxation of secular trust's income. |
Josephs, Stuart R. |
Brief Article |
May 1, 1992 |
342 |
| ... Transfers in trust. |
Gardner, John C. |
|
Apr 1, 1992 |
844 |
| Shifting income among family members. |
Ellentuck, Albert B. |
|
Mar 1, 1992 |
1414 |
| Irrevocable trusts and the generation-skipping tax. |
Schramka, E.G. |
|
Feb 1, 1992 |
202 |
| Distributions from split-interest trust are not included in distributable amount; Regs. Sec. 53.4942(a)-2(b)(2) is invalid. |
Fiore, Nicholas J. |
|
Feb 1, 1992 |
1170 |
| QSST documents should avoid dangerous provisions. |
Olczak, Raymond A. |
|
Jan 1, 1992 |
584 |
| Nonqualified deferred compensation plans backed by rabbi trusts are gaining popularity. |
Knight, Lee G. |
|
Nov 1, 1991 |
3545 |
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