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Browse Generation-skipping transfer tax topic


1-82 out of 82 article(s)
Title Author Type Date Words
Recent developments in estate planning. Ransome, Justin Oct 1, 2019 8682
Recent developments in estate planning. Ransome, Justin Nov 1, 2018 5597
Recent Developments in Estate Planning. Ransome, Justin Oct 1, 2017 10464
How to fix an incorrect GST exemption allocation. Larson, Barbara E. Apr 1, 2017 1378
The trials and tribulations of the family office: get ready to deal with the trappings of wealth and leveraging the next generation's tax exemptions. Jackson-Cooper, Brenda; Kotis, Linda Nov 1, 2015 2560
Recent developments in estate planning. Ransome, Justin P.; Schafer, Frances Oct 1, 2013 7243
Recent developments in estate planning. Ransome, Justin P.; Schafer, Frances Sep 1, 2012 6842
Transfers to skip trusts in 2010: not necessarily free from GST tax. Ransome, Justin P.; Schafer, Frances Apr 1, 2012 2585
Taxtrends: preparing and filing form 8939. Cantrell, Carol A. Nov 1, 2011 3756
Significant recent developments in estate planning. Ransome, Justin; Schafer, Frances Oct 1, 2011 6896
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
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
Significant recent developments in estate planning. Ransome, Justin P.; Schafer, Frances W. Sep 1, 2010 8213
Decanting and its alternatives: remodeling and revamping irrevocable trusts. Simmons, Thomas E. Jun 22, 2010 17136
Asset location: why attorneys should bridge the perceived investment gap. Huber, Andrew; Law, Lester B. Mar 1, 2010 3461
The valuation of FLPs: what does the tax practitioner need to know? Trugman, Linda B. Jan 1, 2010 6227
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
Last-minute estate planning for 2009: focus on the GST. Hoffman, Michael J.R. Oct 1, 2009 6454
Significant recent developments in estate planning. Ransome, Justin P.; Satchit, Vinu Sep 1, 2009 11787
Passing the buck: private split-dollar for every vocabulary: split-dollar agreements allow wealthy clients to use life-insurance trusts to avoid gift taxes and maximize estate value. Here's how they work. McBride, Katarinna May 1, 2009 2017
A Malthusian analysis of the socalled dynasty trust. Turnier, William J.; Harrison, Jeffery L. Mar 22, 2009 16344
Be careful making disclaimers where trusts are involved. Ransome, Justin P. Feb 1, 2009 1345
Significant recent developments in estate planning. Ransome, Justin P.; Satchit, Vinu Sep 1, 2008 8645
The testamentary charitable lead annuity trust revisited. Kern, Jeffrey A.; Shore, H. Allan Oct 1, 2006 5785
IRA valued without discount for anticipated tax liability. O'Driscoll, David Aug 1, 2006 830
AICPA requests guidance on use of PTCs. Laffie, Lesli S. Jun 1, 2006 319
Tuition prepayment by donor not subject to gift or GST tax. Thorne, Steven A. Jun 1, 2006 258
New regs. on elections for indirect skips: final regulations on indirect skip transfer elections give taxpayers many generation-skipping transfer tax planning options. This article explains the election rules and available planning opportunities under the new regulations. Ransome, Justin P. Dec 1, 2005 4186
GST exemption allocation. Laffie, Lesli S. Sep 1, 2005 545
Beware the GST tax when preparing gift tax returns. Goodman, Sharon Apr 1, 2005 1889
Family Limited Partnerships, an estate planning technique. Wieder, Marc Mar 2, 2005 639
TEI welcomes spring with a shower of technical activities: comments filed on 2004 Act, e-filing mandate, and auditor independence, withholding, and GST issues. Mar 1, 2005 2268
Prop. regs on predeceased parent rule. Jackson, Jeffrey B. Dec 1, 2004 530
Sec. 2632 prop. regs. on electing out of deemed GST allocations. Leggiero, Heather J. Nov 1, 2004 1044
IRS relief for missed allocations of GST exemption. Sherr, Eileen Oct 1, 2004 267
Navigating the revised gift tax return. Smith, Blake T. Dec 1, 2003 3200
Generation-skipping transfer tax rules for assets in trust. Rosenblatt, Stuart A. Nov 1, 2003 725
"Wait and see" GST tax planning. O'Connell, Frank J., Jr. Sep 1, 2003 1847
Generation-skipping transfers. (Estates and Trusts). Mendlowitz, Edward Jan 1, 2003 906
Fiduciary allocations of the generation-skipping transfer tax exemption. Williams, Robert S. Oct 1, 2002 3499
Increased flexibility in planning for generation-skipping transfer tax. (Estates and Trusts). Barnett, Robert S. Jul 1, 2002 2869
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
IRS issues guidance on relief from late allocation of GST exemption. (Estates, Trusts & Gifts). Fiore, Nicholas J. Dec 1, 2001 822
The uncertainty of death and taxes. Harmelink, Philip J. Oct 1, 2001 3824
Significant recent developments in estate planning. McNamara, Jill Aug 1, 2001 2117
Generation-skipping transfer tax: its bite is worse than its bark! Pratt, David A.; Bucher, Elaine M. Oct 1, 2000 5075
GST trap for the unwary. Bakale, Anthony Aug 1, 2000 942
Crummey GST tax trap. Josephs, Stuart R. May 1, 2000 590
GST planning opportunities. Willey, Susan L. Apr 1, 2000 512
Grandfathered trust modification permitted. Dunn, Lee A. Apr 1, 2000 1560
Eighth Circuit allows exception to GST tax. Barton, Peter C. Dec 1, 1999 1052
Allocation of GST exemption to contributions to life insurance trusts. Schoenfeld, Susan R. May 1, 1999 1931
Jointly owned property may not be subject to valuation discounts. Dunn, Lee Apr 1, 1999 780
Task force makes GST proposal. Nov 1, 1998 995
AICPA's legislative solution to the GST tax exemption allocation trap. Sawyers, Roby B. Aug 1, 1998 2305
How powerful are generation-skipping transfers in building family wealth? Aaronson, Marc A. Aug 1, 1997 513
GSTT exemption planning related to life insurance trusts. Monroe, Tracy Aug 1, 1997 1236
Beware not allocating the GSTT exemption on a gift tax return - a trap for the unwary. Sherr, Eileen Reichenberg Aug 1, 1997 2143
GST tax exemption - late allocation issues. Kelley, Duane G. Dec 1, 1996 1312
Significant recent developments in estate planning. Zysik, Jeffrey C. Dec 1, 1996 9189
Generation-skipping transfer tax rules affect nonresident aliens. Gordon, Richard A. Nov 1, 1996 987
Finality of inclusion ratio under final sec. 2642 regulations. Robbins, Andrew J. Jul 1, 1996 1186
Significant recent developments in estate planning. Abbin, Byrle M. Dec 1, 1995 6400
Minimizing the generation-skipping transfer tax with thoughtful use of the $1 million GST exemption. Watson, Mark T. Jun 1, 1995 1196
Reporting trust distributions. Harrell, Madlyn M. Brief Article May 1, 1995 247
Using the QTIP election to maximize generation-skipping transfers. Capassakis, Evelyn M. Apr 1, 1995 970
Significant recent developments in estate planning. Carlson, David K. Dec 1, 1994 10277
GST exemption allocations to life insurance trusts. Turner, Robert G. Dec 1, 1994 485
Gift tax return filing traps and opportunities. Nager, Ross W. Nov 1, 1994 981
A tax that lasts: generation-skipping transfer. Elkin, Larry Sep 1, 1994 4891
Formula! Formula! Formula! Rhine, David S. May 1, 1994 840
Significant recent developments in estate planning. Carlson, David K. Jan 1, 1994 10560
What you need to know about the generation-skipping transfer tax. Wilfert, David J. Column Oct 1, 1993 894
Do not overlook the income tax deductions for the GST tax. Barnett, Bernard Brief Article May 1, 1993 332
Lapsing Crummey powers and the GST tax. Olsen, Shirley H. May 1, 1993 569
Allocation of GST exemption. Cohen, Gary N. Brief Article Jan 1, 1993 304
The courts and IRS assist planners who have million dollar GST problems. Marshall, Anthony P. Oct 1, 1992 1352
Irrevocable trusts and the generation-skipping tax. Schramka, E.G. Feb 1, 1992 202
Significant recent developments in estate planning. Nager, Ross W. Dec 1, 1991 4823
Structuring of life insurance trusts: impact of recent cases. Colburn, Steven C.; Englebrecht, Ted D. Sep 1, 1991 4438
Generation skipping transfer tax - filing requirements for this tax year. Flanagan, Robert E. Apr 1, 1991 1297

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