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Browse Decedents' estates topic

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1-147 out of 147 article(s)
Title Author Type Date Words
THE SOCIAL AFTERLIFE. Gilden, Andrew Mar 22, 2020 29271
Wills and trusts - Distributions - Settlement - Accounting. Feb 11, 2019 654
Time to update spousal elective share statute. Editorial Jan 24, 2019 864
STATE OF SLAYER'S ESTATE. Mourad, Paul Jun 1, 2018 6415
More charges. Aug 7, 2017 392
DISCIPLINING THE DEAD HAND OF COPYRIGHT: DURATIONAL LIMITS ON REMOTE CONTROL PROPERTY. Van Houweling, Molly S. Jan 1, 2017 10232
His Princely Holdings. David, Mark Brief article Aug 9, 2016 138
The "PEAC" of digital estate legislation in the United States: should states "like" that? Costello, Matthew W. Jun 22, 2016 11550
Dead men bring no claims: how takings claims can provide redress for real property owning victims of Jim Crow race riots. Fussell, Melissa Apr 1, 2016 14626
Data after death: an examination into heirs' access to a decedent's private online account. Gaied, Melissa Mar 22, 2016 10846
Personal representative entitled to purchase property of decedent's estate for fair market value. Sep 22, 2015 512
Will-making prevalence and patterns in Australia: keeping it in the family. Tilse, Cheryl; Wilson, Jill; White, Ben; Rosenman, Linda; Feeney, Rachel Report Mar 22, 2015 8200
I do, I will. Campbell, Angela Jul 1, 2014 12104
A new paradigm for estate planning. Baldwin, Charles H. May 30, 2014 787
Cars for cash. Brief article May 26, 2014 136
The last word. Amato, Neil May 1, 2014 616
Husband's estate seeks share of wife's property. Elkins, Deborah Mar 24, 2014 770
For the Treasury charity starts at home: the Treasury's new interpretation of the fiduciary income tax charitable deduction. Kearns, Deborah S. Sep 22, 2013 19300
Lucrative legacies. Morris, Christopher Apr 2, 2013 2210
Court petitioned to unseal Legion documents. Berry, Jason Nov 22, 2012 818
Power of appointment legislation in New York: it's time for modernization. Bloom, Ira Mark Sep 22, 2012 9686
Power of appointment legislation in New York: it's time for modernization. Bloom, Ira Mark Sep 22, 2012 19861
Estate exclusion portability election Regs. issued. Nevius, Alistair M. Sep 1, 2012 481
New portability rules: a cure for incomplete state planning. Deener, Jerome A. Jul 1, 2012 3452
IRS issues guidance on carryover basis rules for 2010 decedents' estates. Oct 1, 2011 626
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
Death and taxes: executors beware. Chambers, Valrie Apr 1, 2011 1175
Estate must reduce its credit for tax on prior transfers. Reichert, Charles J. Dec 1, 2010 914
Decedent did not have an ownership interest in companies. Fortunato, Robert C. Jul 1, 2010 1269
Carryover basis for property acquired from a decedent dying during 2010. Nuckolls, John M. May 1, 2010 3378
FLP affirmed by tax court. Schnee, Edward J. Apr 1, 2010 828
Gift tax on QTIP transfer included in gross estate. Reichert, Charles J. Apr 1, 2010 850
Responding to conscience: the Holocaust (Return of Cultural Objects) Act 2009. Palmer, Norman Essay Apr 1, 2010 2956
Inclusion of certain trusts in a decedent's gross estate under Sec. 2036. Swift, Kenton D. Feb 1, 2010 6197
Prop. regs. on graduated retained interests under Sec. 2036. Nevius, Alistair M. Jul 1, 2009 371
Late returns, late wife. Reichert, Charles J. Dec 1, 2008 480
Divorcees turn about in their graves as ex-spouses cash in: codified constructive trusts ensure an equitable result regarding Erisa-governed employee benefit plans. Rayho, Sarabeth A. Nov 1, 2007 12954
In case of American citizen's death in airplane crash in Italy, Eleventh Circuit rules that it was improper for district court to stay case pending resolution of Italian litigation, where it would put American plaintiff "effectively out of court". Sep 1, 2007 1074
In litigation over whether representatives of U.K. estate of deceased American guitarist Jimi Hendrix are entitled to poshumous royalties from sale of CDs of his live performances in Sweden and U.S. before effective date of Copyright Designs and Patents Act of 1988, as amended, English Court of Appeal (Civil Division) rules in favor of Hendrix's estate. Jul 1, 2007 3320
In litigation prior to trial over validity and effect of Compromise Agreement among Jewish family members as to size and allocation of decedent's estate where Rabbinical tribunals in New York and Switzerland are involved, ...... Apr 1, 2007 3336
The Supreme Court takes exception to the "probate exception" Mrs. Smith goes to Washington. Herb, James A.; Kauffman, Jay L. Nov 1, 2006 3131
Posthumous paternity testing: a proposal to amend EPTL 4-1.2(a)(2)(D). Cooper, Ilene Sherwyn Sep 22, 2006 9341
Death and the home sale gain exclusion. Moore, Tom Aug 1, 2006 2421
Stock-purchase agreement and insurance proceeds disregarded in valuation of decedent's stock. O'Driscoll, David Mar 1, 2006 829
Equitable apportionment of estate tax deficiency. O'Driscoll, David Dec 1, 2005 850
Sir John Johnson. Hamilton, Phyllis Brief Article Sep 22, 2005 307
Maximizing the tax deduction for income in respect of a decedent. Oden, Debra H.; Sutherland, Ben Sep 1, 2005 4365
Bongard: tax court incorrectly expands Sec. 2036(a)'s application. Satchit, Vinu Aug 1, 2005 3157
The ins and outs of the Florida estate tax. Jablow, Benjamin A. Jan 1, 2005 3588
Understanding the testamentary effects of community property rules. Mullin, Terrance J. Jan 1, 2005 3830
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
Minimizing a personal representative's personal liability to pay taxes. Carroll, William C.; Randolph, John Dec 1, 2004 4493
FLP's full value included in estate. O'Driscoll, David Nov 1, 2004 1096
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
Valid transfers excluded from gross estate. Pulliam, Darlene Oct 1, 2004 814
Rescuing pension rescue plans: dealing with the IRD problem is more difficult, but still workable. Allmon, Michael B. Aug 1, 2004 1501
FLP transfers were bona fide. O'Driscoll, David Jul 1, 2004 1378
Discounting FLP interests. Schlueter, Joseph F. Feb 1, 2004 1143
Surviving spouse can roll over retirement plan left to deceased spouse's estate. O'Driscoll, David Jan 1, 2004 717
Restricted lottery payments not valued under IRS actuarial tables. O'Driscoll, David Nov 1, 2003 772
Post-death events and valuation of claims. Maples, Larry Nov 1, 2003 1655
Step transaction doctrine thwarts attempt to exclude gift taxes. Nash, Claire Y. Oct 1, 2003 992
SCIN between family members is bona fide transaction. Quinn, Tina Aug 1, 2003 716
Identifying tax opportunities on stock received from an estate. Ellentuck, Albert B. Apr 1, 2003 1193
Postmortem income planning. (Estates and Trusts). Gitlitz, Bernard Mar 1, 2003 1866
Qualified decedents' estate tax. Laffie, Lesli S. Feb 1, 2003 445
The revocable trust as beneficiary of the estate and the effectiveness of "full waiver" forms. Randolph, John W., Jr. Dec 1, 2002 3981
Tax court upholds FLP disallowance. Beck, Allen M. Oct 1, 2002 697
Income in respect of a decedent. (Estates and Trusts). Mendlowitz, Edward Brief Article Sep 1, 2002 705
Hatfield-McCoy feud goes to the graves. Holt, Janet L. Jun 1, 2002 807
Proper IRD planning can preserve family wealth. Streer, Paul J. Apr 1, 2002 3678
Reporting of payments following employee's death. Ely, Mark H. Oct 1, 2001 1040
PAVE: a self-help technique for estate tax valuation methods. Brunner, S. Dresden; Lile, Laird A. Oct 1, 2001 3878
International aspects of IRD. Bakale, Anthony Aug 1, 2001 786
Value of decedent's unfinished residence, not completed value, was includible in gross estate. Fiore, Nicholas J. Jul 1, 2001 1159
Charter challenge to estate law. Mitchell, Teresa Jun 1, 2001 227
Funding purchase of stock from deceased shareholder's estate or heirs with insurance. Ellentuck, Albert B. May 1, 2001 1255
The 1999 revised Medicaid third party liability and estate recovery laws: how to satisfy the liens and preserve the client's public assistance. Hefren, Judith; Schneider, Stephanie L. Apr 1, 2001 5922
Sec. 2032(d)(2) time limit for electing AVD. Koppel, Michael D. Dec 1, 2000 854
Alternative date. Laffie, Lesli S. Oct 1, 2000 223
State law disclaimers: always effective for federal tax purposes? Moore, Philip E. Oct 1, 2000 1080
Power-of-attorney must specify power to give gifts. Lynch, Michael Jul 1, 2000 308
Estate was entitled to deductions for reimbursed gift taxes that heirs paid. Fiore, Nicholas J. Jun 1, 2000 1962
Court rules on lottery payoffs. Ozello, James May 1, 2000 530
Final regs. for separate-share rules issued. Cox, Barbara Apr 1, 2000 756
Estate of Simplot: the Tax Court applies a significant premium to voting privileges. Pratt, David; Bucher, Elaine M. Apr 1, 2000 3390
PUBLIC FINDS TREASURES IN ROBBINS'S ESTATE. TRUCCO, TERRY Brief Article Feb 1, 2000 343
Tax advantages in fractionalizing ownership. Lusby, Roger W., III Dec 1, 1999 481
State death tax credit in credit-shelter trust funding. Hills, Marvin D. Sep 1, 1999 1079
QTIP and non-QTIP asset aggregation for estate tax valuation purposes rejected. Sager, Clayton R. Jun 1, 1999 1260
Jointly owned property may not be subject to valuation discounts. Dunn, Lee Apr 1, 1999 780
Alternate valuation: the silver living to the cloud over the market. Pratt, David A.; Hauser, Lisa Z. Mar 1, 1999 3674
Incomplete gifts. Lynch, Michael Jan 1, 1999 490
Postfiling administrative expenses reduce estate tax fraud penalty. Stein, Ronald A. Nov 1, 1998 839
Post-Mortem tax savings for Series E and EE U.S. Savings bonds. Brodnax, Frank E. Oct 1, 1998 809
Establishing the estate value of stock by using a buy-sell agreement. Ellentuck, Albert B. Sep 1, 1998 1246
Can an estate deduct a loss on the sale of the decedent's personal residence. Aaronson, Marc A. Aug 1, 1998 1316
Maximizing excess deductions on termination. Keene, David Jul 1, 1998 3247
Election to treat revocable trust as part of estate for income tax purposes. VanderMeulen, Bruce A. May 1, 1998 1676
No step-up in basis for installment notes. Hudson, Boyd D. May 1, 1998 689
Partnership's tax year now terminates for deceased partner. Barnett, Bernard May 1, 1998 514
What part of the estate should pay the estate expenses? A post-Hubert analysis. MacGrady, Glenn J. Feb 1, 1998 6591
Basis step-up when property is subject to a power of appointment. Hudson, Boyd D. Dec 1, 1997 675
Effects of dividends and spin-offs on stock. Talbott, John C. Dec 1, 1997 940
Choices for the spouse of a deceased IRA owner. Doversberger, Lorna Dec 1, 1997 871
The new family-owned business exclusion. Fiore, Nicholas Nov 1, 1997 728
Sec. 1341(a) income tax benefit is includible in the gross estate. Sager, Clayton R. Oct 1, 1997 972
Income in respect of a decedent. Lassar, Stephen D.; McGorry, Mark W. Cover Story Sep 1, 1997 3938
SBJPA change to IRD items for decedents holding S stock. Sattler, Jay M. Aug 1, 1997 1292
Owner in dispute over estate. Weiss, Lois Jul 9, 1997 1949
One plus one equals two - sometimes! Rhine, David S. May 1, 1997 623
Third Circuit allows exclusion of asset from gross estate when only remainder interest had been sold. Barton, Peter C. Apr 1, 1997 1066
Practical tax planning for sec. 303 stock redemptions. Maloney, David M. Feb 1, 1997 4972
Significant recent developments in estate planning. Zysik, Jeffrey C. Dec 1, 1996 9189
Lundy's 5,200-acre Catskills estate to be sold at auction. Nov 20, 1996 646
Decedent's final income tax returns. Fiore, Nicholas Oct 1, 1996 714
The effect of subsequent events on hard-to-value assets. Washelesky, Frank L. Oct 1, 1996 596
Substantial modifications of buy-sell agreements. Hudson, Boyd D. Oct 1, 1996 611
Valuation discount for property split between QTIP marital trust and surviving spouse presents planning opportunity. Washelesky, Frank L. Oct 1, 1996 724
Practical planning for the decedent's final return. Kelley, Claudia L. Oct 1, 1996 6127
Will no one wants -- an intestacy. Annette Koski Oct 1, 1996 1193
Surrogate court: standing in place of another. Anne de Villars Oct 1, 1996 2097
Adequate provision: dividing the family pie. Mary L. Henderson Oct 1, 1996 1823
Legacies lost. Jack Watson Oct 1, 1996 823
Credit for prior transfers can produce a significant reduction in estate tax. Strobel, Caroline D. Aug 1, 1996 3874
Passive activity loss rules to remember for decedents & estates. Conway, Margaret Jul 1, 1996 1454
Is probate really worth avoiding? Brief Article Dec 1, 1995 477
A close shave with the IRS. Haake, Daniel J. Brief Article Dec 1, 1995 290
Executor can be hit with "phantom" assessments after estate has been closed and executor discharged. Forster, Jack Oct 1, 1995 726
Allocation of IRD deduction to surviving spouse with no estate tax liability. Joseph, Donita Aug 1, 1995 805
Income in respect of a decedent: minimizing the double taxation. Strobel, Caroline D. May 1, 1995 6556
The proper treatment of administrative expenses: the debate rages on. Strobel, Caroline D. Apr 1, 1995 6322
Significant recent developments in estate planning. Carlson, David K. Dec 1, 1994 10277
Avoiding probate. O'Sullivan, Timothy P. Dec 1, 1994 3963
Postmortem checklist. Sep 1, 1994 135
Income tax planning and elections for a deceased individual client. Diss, William T. Jun 1, 1994 2465
Different values for the same stock in the same estate tax return. Josephs, Stuart R. Brief Article May 1, 1994 278
Significant recent developments in estate planning. Carlson, David K. Jan 1, 1994 10560
Spousal jointly owned property: a new step-up in basis. Smith, Michael F. Aug 1, 1993 1207
The problem of SCIN. Schnee, Edward J.; Taylor, Ronald L. Apr 1, 1993 1557
Distributions in redemption of S stock from estate of deceased shareholder. Schramka, Eugene R. Feb 1, 1993 895
Deferring payment of estate tax. De Rosa, Albert Jan 1, 1993 811
Tax trap on deceased shareholder's redemption. Gunderson, Brian Feb 1, 1992 592
Uncertainty of residuary estate's value voids charitable deduction. Fiore, Nicholas J. Dec 1, 1991 846
Estate's right to buy clarified in court. Apfelberg, Alvin I. May 22, 1991 486
Liability for estate tax extension. Baliga, Wayne J. Feb 1, 1990 403

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