| Title |
Author |
Type |
Date |
Words |
| Funding the Estate Tax: Defusing the Liquidity Time Bomb. |
Brown, Nathan R.; Price, Melissa M.; Segrera, Sebastian Orozco |
|
Sep 1, 2021 |
5583 |
| CUSTODIANSHIPS, TRUSTS, AND GUARDIANSHIPS. |
McCouch, Grayson M.P. |
|
Mar 22, 2021 |
22020 |
| The Trust Beneficiary's Right of Access to Information. |
Palmisano, Jason S.; Foertsch, Leah A. |
|
Mar 1, 2021 |
4290 |
| VALUATION AS A CHALLENGE FOR TAX ADMINISTRATION. |
Lederman, Leandra |
|
Mar 1, 2021 |
11327 |
| Life Insurance Planning in 2021. |
Slavutin, Lee J. |
|
Feb 1, 2021 |
1568 |
| Unprecedented opportunities in gift planning. |
Ankeney, Joylyn; Lantz, Marcy |
|
Dec 1, 2020 |
2626 |
| Appreciated stock donation not treated as a taxable redemption: The Tax Court holds that taxpayers made an absolute gift. |
Aquilio, Mark |
|
Dec 1, 2020 |
882 |
| $24 million in transfers were not gifts: A former business partner's wire transfers are held includible in the taxpayer's income. |
Pirrone, Maria M. |
|
Sep 1, 2020 |
956 |
| Charitable Giving in a Global Environment. |
Wan, Alyssa R.; Razook, Richard J. |
|
May 1, 2020 |
6403 |
| Tax Court lowers tax due after revaluing disguised gifts: A seemingly small difference in profit margin percentile results in a sizable dollar amount. |
Friedman, Stuart M. |
|
Feb 1, 2020 |
770 |
| Recent developments in estate planning. |
Ransome, Justin |
|
Nov 1, 2019 |
8511 |
| Estate and gift exclusion clawback addressed in proposed regs: A special rule allows the TCJA's higher exclusion amount to continue to apply in some instances after the provision's scheduled sunset. |
Bonner, Paul |
|
Mar 1, 2019 |
560 |
| Tax overhaul may fuel life settlement industry. |
Forster, Gary A. |
|
Jun 1, 2018 |
472 |
| Practitioners should know these basics about estate taxes to better advise clients. |
Beausejour, David J. |
Cover story |
Oct 1, 2017 |
3384 |
| THE PERILS OF FEDERALIZING THE COMMON LAW: A CASE STUDY OF THE ITA GIFT CONCEPT. |
Chan, Kathryn |
|
Aug 1, 2017 |
15159 |
| The tax lifecycle of a single-member LLC. |
Manns, F. Philip, Jr.; Todd, Timothy M. |
|
Mar 22, 2017 |
20411 |
| Demystifying the qualified payment right: structuring and administering a s. 2701-compliant entity. |
Brown, Nathan R.; DeStefano, John F. |
|
Mar 1, 2017 |
4463 |
| Tax planning for unmarried couples. |
Kess, Sidney; Grimaldi, James R.; Revels, James A.J. |
Column |
Oct 1, 2016 |
3125 |
| Domestic asset protection trusts: examining the effectiveness of South Dakota asset protection trust statutes for removing assets from a settlor's gross estate. |
Krogstad, Mark R.; Van Heuvelen, Matthew W. |
|
Sep 22, 2016 |
13937 |
| Gift tax and its incorporation into the income tax. |
Sobotovicova, Sarka |
Report |
Aug 1, 2016 |
786 |
| Gifts of partnership interests: a donor must be wary of the tax consequences of a gift of a partnership interest, especially if the donor has a negative basis in the partnership interest. |
Ellentuck, Albert B. |
|
Apr 1, 2016 |
915 |
| Tax Court no help for opportunist girlfriend. |
Beavers, James A. |
|
Mar 1, 2016 |
1095 |
| Redstone family stock transfer was not a taxable gift: the 1972 transfer was in the ordinary course of business and for full and adequate consideration, the Tax Court holds. |
Friske, Karyn Bybee; Pulliam, Darlene |
|
Feb 1, 2016 |
961 |
| New tax on expatriates' gifts and bequests gets prop. regs.: the highest gift or estate tax rate applies after the gift tax annual exclusion amount; the marital deduction and QTIPs are among the possible exclusions. |
Schreiber, Sally P. |
|
Dec 1, 2015 |
987 |
| Converting from C to S corp. may be costlier than you think: where gifting or bequeathal is contemplated, higher gift and estate tax could be the result. |
Sellers, Keith; Tripp, John C. |
|
Nov 1, 2015 |
2918 |
| Recent developments in estate planning. |
Ransome, Justin |
|
Sep 1, 2015 |
8083 |
| Gifts to family trust are present interests in property: annual exclusions were available for gifts to a family trust that qualified as a Crummey trust. |
Reichert, Charles J. |
|
Aug 1, 2015 |
797 |
| Estate planning with carried interests: navigating I.R.C. s. 2701. |
Brown, Nathan R. |
|
Jul 1, 2015 |
5197 |
| Gifts to trust qualify for annual exclusion. |
Beavers, James A. |
|
Jun 1, 2015 |
1444 |
| Merger of family businesses results in gift tax: penalties are denied upon the taxpayers' showing of reasonable-cause reliance on professionals. |
Kreissl, Laura Jean; Pulliam, Darlene |
|
Feb 1, 2015 |
547 |
| Using a Crummey trust to preserve gift tax exclusion. |
Ellentuck, Albert B. |
|
Nov 1, 2014 |
1782 |
| Goodwill not distributed to sole shareholder: the Tax Court finds that a family trucking business did not distribute appreciated intangible assets under Sec. 311(b). |
Schippers, Matthew |
|
Oct 1, 2014 |
814 |
| Review IRS rules to avoid strings on Santa's gifts. |
Cayton, Wendell |
|
Dec 1, 2013 |
676 |
| Rethinking I.R.C. 2701 in the era of large gift tax exemptions. |
Pegg, Christopher; Seymour, Nicole |
|
Nov 1, 2013 |
4721 |
| New decanting statutes offer road map for escaping fiduciary tax and updating trust terms. |
Weber, Mindy Tyson |
|
Apr 1, 2013 |
2908 |
| Killing school choice hurts poor families: repeal of the state opportunity scholarship act would harm low-income children and taxpayers. |
Bedrick, Jason |
|
Mar 8, 2013 |
624 |
| IRS won't follow Wandry. |
|
|
Feb 1, 2013 |
809 |
| Formula clauses: adjusting property transfers to eliminate tax. |
Skarbnik, John H.; West, Ron |
|
Feb 1, 2013 |
5631 |
| Gift and estate tax planning considerations. |
Lovinger, Sarah |
|
Nov 1, 2012 |
2574 |
| Recent developments in estate planning. |
Ransome, Justin P.; Schafer, Frances |
|
Sep 1, 2012 |
6842 |
| Waitress's lottery win shared with family ruled taxable gift. |
Kreissl, Laura Jean; Pulliam, Darlene |
|
Jul 1, 2012 |
745 |
| Anything goes: a history of New York's gift and loan clauses. |
Galie, Peter J.; Bopst, Christopher |
|
Jun 22, 2012 |
12093 |
| Anything goes: a history of New York's gift and loan clauses. |
Galie, Peter J.; Bopst, Christopher |
|
Jun 22, 2012 |
29016 |
| Case study: lifetime tax planning for LLC owners. |
Ellentuck, Albert B. |
|
Jun 1, 2012 |
1863 |
| The gift tax still matters. |
|
|
May 1, 2012 |
741 |
| Domicile and residency issues of non-U.S. taxpayers. |
Nevius, Alistair M. |
|
Apr 1, 2012 |
578 |
| Our bodies, our (tax) selves. |
Crawford, Bridget J. |
|
Mar 22, 2012 |
30809 |
| Get a jump on 2012 taxes. |
|
|
Mar 1, 2012 |
625 |
| Tax Court rules notice not required for Crummey powers. |
Ransome, Justin P. |
|
Feb 1, 2012 |
1576 |
| End of year giving--a benefit to you and the Foundation Fund. |
|
Brief article |
Dec 1, 2011 |
214 |
| Fifth Circuit upholds qualified disclaimer. |
Bonner, Paul |
|
Nov 1, 2011 |
639 |
| Significant recent developments in estate planning. |
Ransome, Justin; Schafer, Frances |
|
Oct 1, 2011 |
6896 |
| Taxpayer entitled to charitable deduction for gifts of L.L.C. units. |
Beavers, James A. |
|
Oct 1, 2011 |
2227 |
| Clawback of the gift tax. |
Hills, Marvin D. |
|
Sep 1, 2011 |
3038 |
| Key person value adjustments for closely held corporations: review and analysis of discounts for estate and gift tax purposes. |
Pierce, Karen J.; Englebrecht, Ted D. |
|
Jul 1, 2011 |
5874 |
| Seven good reasons: credit shelter trusts remain relevant: estate planners should rarely, if ever, rely on portability. |
Rubin, Daniel S. |
|
Jun 1, 2011 |
2782 |
| Certain uncertainty: what is happening to estate and gift taxes? |
Foss, Mary Kay |
Column |
May 1, 2011 |
1483 |
| Portability of unused estate and gift tax exclusion between spouses. |
Nuckolls, John M. |
|
May 1, 2011 |
2300 |
| IRS wins again on annual exclusion of gifts of partnership interests. |
Johnson, Eric L.; Janes, Craig L. |
|
Mar 1, 2011 |
4365 |
| Case study: making gifts to minors. |
Ellentuck, Albert B. |
|
Mar 1, 2011 |
1141 |
| 2010-2012 tax update. |
Kan, Samuel W. |
|
Jan 1, 2011 |
8813 |
| GRATs in 2010: still a viable estate and gift tax planning option. |
Donchess, John P. |
|
Dec 1, 2010 |
763 |
| 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 |
| Significant recent developments in estate planning. |
Ransome, Justin P.; Schafer, Frances W. |
|
Oct 1, 2010 |
10302 |
| How to smartly give away assets during your lifetime. |
Sommese, Donald E. |
|
Aug 13, 2010 |
857 |
| Step transaction doctrine collapses LLC interest gifts. |
Friske, Karyn Bybee; Pulliam, Darlene |
|
Aug 1, 2010 |
685 |
| Valuing art for tax purposes: beauty may be in the eye of the beholder, but art valuation requires reason and objectivity. |
Breus, Alan |
|
Jul 1, 2010 |
3163 |
| Back to the basics: common gift tax return mistakes. |
Ransome, Justin P.; Schafer, Frances W. |
|
Jul 1, 2010 |
4675 |
| Are gift demand loans of tangible property subject to the gift tax? |
Dodge, Joseph M. |
|
Jun 22, 2010 |
37859 |
| Congress ponders annuity trusts: GRATs could be prey in hunt for revenue. |
Postal, Arthur D. |
|
Jun 21, 2010 |
746 |
| Gift tax on QTIP transfer included in gross estate. |
Reichert, Charles J. |
|
Apr 1, 2010 |
850 |
| Estate tax planning for a U.S. citizen with a noncitizen spouse. |
Klahsen, Rick |
|
Apr 1, 2010 |
1608 |
| IRS continues focus on disallowing annual exclusions for gifts of partnership interests. |
Klahsen, Rick |
|
Apr 1, 2010 |
1170 |
| Gift tax paid on transfer of QTIP remainder included in estate. |
Beavers, James A. |
|
Mar 1, 2010 |
1728 |
| Gifts of LLC interests. |
Ellentuck, Albert B. |
|
Feb 1, 2010 |
1201 |
| Gifts and the income tax - an enduring puzzle. |
Schmalbeck, Richard |
|
Jan 1, 2010 |
16929 |
| Underlying assets not gift tax value of interest in N.Y. LLC. |
Cooley, Karen M.; Pulliam, Darlene |
|
Dec 1, 2009 |
733 |
| Gift and estate planning after Pierre. |
Sherr, Eileen Reichenberg; Boyle, David E. |
|
Dec 1, 2009 |
563 |
| IRS continues to challenge family limited partnerships. |
Schafer, Frances W.; Ransome, Justin P. |
|
Dec 1, 2009 |
1759 |
| Check-the-box regs. do not affect the valuation of LLC interests. |
Beavers, James |
|
Oct 1, 2009 |
902 |
| Disregarded entity not disregarded. |
Josephs, Stuart R. |
Brief article |
Oct 1, 2009 |
270 |
| The 3 estate tax bills on the table. |
Postal, Arthur D. |
|
Sep 7, 2009 |
518 |
| Gifting shares of stock in a closely held business. |
Fromm, Steven J. |
|
Sep 1, 2009 |
778 |
| Estate planning: a vital dialogue. |
Sommese, Donald E. |
|
Jul 17, 2009 |
744 |
| Valuation discounts for estate and gift taxes: recent court decisions offer guidance on interests in closely held businesses. |
Ransome, Justin P.; Satchit, Vinu |
|
Jul 1, 2009 |
3968 |
| Double discounted transfers: the silver lining in the downturn. |
Guillemette, Bruce A.; Teitelbaum, Mark |
|
Jun 15, 2009 |
1470 |
| Timing is right for leveraged wealth transfers: especially since there's no tax relief in sight for large lifetime gifts. |
Kait, Dick |
|
May 4, 2009 |
1259 |
| 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 |
| Considerations when combining Crummey powers with total discretionary trusts. |
Tiernan, Peter B. |
|
Mar 1, 2009 |
4985 |
| Creating joint ownership: avoiding the tax traps and other pitfalls. |
Stemmy, Thomas J. |
|
Mar 1, 2009 |
770 |
| Giving the gift of funds: choose the right option for your family. |
Fraioli, Patrick A., Jr.; Chudd, Reeve E. |
|
Mar 1, 2009 |
672 |
| Creating joint ownership: avoiding the tax traps and other pitfalls. |
Stemmy, Thomas J. |
|
Feb 1, 2009 |
856 |
| Gift annuities help the Society and protect your financial future. |
Shenkman, Martin M. |
Report |
Dec 22, 2008 |
1902 |
| Estate planning during turbulent times. |
Pratt, David; Jacobowitz, Robert; Goldberger, Scott L. |
|
Dec 1, 2008 |
4453 |
| Intentionally defective grantor trusts. |
Nevius, Alistair M. |
|
Nov 1, 2008 |
655 |
| The case for an intentionally defective grantor trust. |
Pressey, Ora; Morrisset, John W.; Nightingale, Richard A. |
|
Nov 1, 2008 |
1472 |
| Many things to consider with life settlement gifts to charity. |
Weinberg, Benjamin T. |
|
Oct 6, 2008 |
1137 |
| Using debt to leverage a taxable gift to a QPRT. |
Benner, Chris; Swartz, Jonathan; Thrasher, Bennett |
|
Oct 1, 2008 |
1338 |
| Transfer tax reform after EGTRRA-2001: reconstruction or further deconstruction? |
Robinson, Mildred Wigfall |
|
Sep 22, 2008 |
8888 |
| FLPs revisited. |
Jennings, Bob |
|
Sep 1, 2008 |
619 |
| Significant recent developments in estate planning. |
Ransome, Justin P.; Satchit, Vinu |
|
Sep 1, 2008 |
8645 |
| New expatriation tax rules enacted. |
Sherr, Eileen Reichenberg |
|
Aug 1, 2008 |
557 |
| Transfers of partnership interests are not indirect gifts of stock held by partnership. |
Beavers, James |
|
Aug 1, 2008 |
1445 |
| Use it or lose it: funding a generation-skipping trust. |
Crino, Cynthia |
|
Dec 10, 2007 |
937 |
| With taxes in flux, draft plans flexibly. |
Wagner, William J. |
|
Nov 19, 2007 |
465 |
| The annual exclusion gift to a person with disabilities: a practical guide. |
Davidow, Lawrence Eric |
|
Aug 1, 2007 |
2567 |
| Qualifying trust transfers for split-gift treatment. |
Swindle, William R. |
|
Jul 1, 2007 |
4084 |
| Value gifts on the date given. |
Rider, Gary D. |
|
Apr 1, 2007 |
559 |
| Family limited partnership transfers were indirect gifts of stock. |
Burnett, Sharon |
|
Oct 1, 2006 |
673 |
| Significant recent developments in estate planning. |
Satchit, Vinu |
|
Sep 1, 2006 |
4548 |
| Tuition prepayment by donor not subject to gift or GST tax. |
Thorne, Steven A. |
|
Jun 1, 2006 |
258 |
| Possible tax consequences under Florida durable powers of attorney. |
Tiernan, Peter B. |
|
Feb 1, 2006 |
4335 |
| The taxing part about 'free' gifts; giving away gifts or cash to customers is a valuable marketing tactic, but it also involves certain disclosure and reporting requirements. Here's what the Internal Revenue Code has to say about those things that we bestow without charge. |
McCollough, Jennifer; Riedlinger, Cheryl |
|
Nov 1, 2005 |
2222 |
| Charitable gifts of partial and undivided interests. |
Fridman, Lana |
|
Sep 1, 2005 |
926 |
| Significant recent developments in estate planning: this article examines recent developments in estate and gift tax planning and compliance. It highlights legislative developments, administrative and procedural changes and significant recent cases and rulings. |
Whitlock, Brian T. |
|
Sep 1, 2005 |
3597 |
| Changes to Connecticut gift and estate taxes. |
|
Brief Article |
Sep 1, 2005 |
317 |
| Alternatives to funding life insurance premiums. |
Markoff, Michael |
|
Aug 1, 2005 |
1170 |
| FLPs and the indirect gift trap. |
Satchit, Vinu |
|
May 1, 2005 |
1322 |
| Tax benefits of below-market loans to children. |
Ellentuck, Albert B. |
|
Mar 1, 2005 |
857 |
| Gift-splitting: the intricacies of [section] 2513 of the Code. |
Pratt, David; Feder, Alyssa R. |
|
Dec 1, 2004 |
4204 |
| 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 |
| The estate-gift tax: why scrap it? |
Spencer, Martin M. |
|
Nov 1, 2004 |
619 |
| IRS proposes gift tax valuation guideline revision. |
Brady, Matt |
|
Aug 2, 2004 |
646 |
| Private annuities as an aid to medicaid eligibility. |
Schulman, Michael David |
|
Jul 1, 2004 |
1944 |
| IRS curbs use of Crummey powers. |
Olshin, Ira C. |
|
Apr 1, 2004 |
1410 |
| Certain gifts with adjustment clauses may not produce desired tax results. |
Keith, Bryan |
|
Feb 1, 2004 |
515 |
| No annual gift tax exclusion for gift of LLC membership units. |
Pulliam, Darlene |
|
Jan 1, 2004 |
651 |
| Inter vivos wealth transfers, 1997 gifts. |
Eller, Martha Britton |
Brief Article |
Dec 22, 2003 |
196 |
| Inter vivos wealth transfers, 1997 gifts. |
Eller, Martha Britton |
|
Dec 22, 2003 |
5698 |
| Navigating the revised gift tax return. |
Smith, Blake T. |
|
Dec 1, 2003 |
3200 |
| Step transaction doctrine thwarts attempt to exclude gift taxes. |
Nash, Claire Y. |
|
Oct 1, 2003 |
992 |
| Inadequate disclosure of gifts of closely held business interests. |
Lerman, Jerry L. |
|
Apr 1, 2003 |
931 |
| Don't forget the gift tax. (IRS News). |
|
Brief Article |
Mar 1, 2003 |
223 |
| Analysis of the 1998 Gift Tax Panel Study. (Section on Government Statistics). |
Eller, Martha; Rib, Tamara |
Brief Article |
Dec 22, 2002 |
95 |
| Estate and gift tax. (Fast Tax Facts 2002). |
|
Brief Article |
Nov 1, 2002 |
99 |
| Sec. 529 planning opportunities. |
Beck, Allen M. |
|
Oct 1, 2002 |
932 |
| Iceberg ahead! Navigating the murky waters of gift-tax-return preparation. |
Kanyuk, Amy K. |
|
Oct 1, 2002 |
3873 |
| Planning for higher education; making college more affordable. |
Laffie, Lesli S. |
|
Oct 1, 2002 |
555 |
| Gifts of an ownership interest in a business not eligible for the annual exclusion. |
Bakale, Anthony |
|
Aug 1, 2002 |
1095 |
| New requirement to file gift tax returns. |
Grumet, Andrew M. |
Brief Article |
Jun 1, 2002 |
436 |
| Husband's fraud will not toll limitations period for spouse's split-gift tax return. |
Fiore, Nicholas J. |
|
May 1, 2002 |
1180 |
| Gift taxes: Beyond the $325,000 exemption increase. (Estates and Trusts). |
Aaronson, Marc A. |
Brief Article |
Apr 1, 2002 |
897 |
| 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 |
| Seventh Circuit affirms GRAT contingent spousal annuity not exempt from gift tax liability. |
Kautter, David J. |
|
Jan 1, 2002 |
752 |
| Gift may create income or gain to donor: think a gift results in no income or gain to the donor? Gifts of encumbered property, installment notes and certain stock options and net gifts may trigger donor income or capital gain. |
Stewart, Dave N. |
|
Jan 1, 2002 |
4199 |
| Income tax consequences of certain gift transactions: some transfers may result in income or gain to the donor. |
Fiore, Nicholas J. |
|
Jan 1, 2002 |
606 |
| The 1998 Gift Tax Panel Study: using the IRS Returns Transaction File as a sample frame. |
Eller, Martha; Rib, Tamara |
Brief Article |
Dec 22, 2001 |
171 |
| Prepaid tuition - a new estate and gift tax strategy. (Estates, Trusts & Gifts). |
Koppel, Michael D. |
|
Dec 1, 2001 |
374 |
| Valuation formula clause will not be respected for gift tax purposes. (Estates, Trusts & Gifts). |
Fiore, Nicholas J. |
|
Nov 1, 2001 |
1415 |
| The uncertainty of death and taxes. |
Harmelink, Philip J. |
|
Oct 1, 2001 |
3824 |
| Estate, Gift and Generation-skipping Transfer Tax Highlights. |
Josephs, Stuart R. |
|
Aug 1, 2001 |
1999 |
| When a gift is not a gift. |
Burnett, Sharon |
|
Aug 1, 2001 |
597 |
| Significant recent developments in estate planning. |
McNamara, Jill |
|
Aug 1, 2001 |
2117 |
| Effectively using the annual gift tax exclusion. |
Scroggin, John J. |
|
Jul 1, 2001 |
5422 |
| Wealth-transfer taxes in U.S. fiscal federalism: A levy still in need of reform. |
Aronson, J. Richard; Munley, Vincent G. |
|
Jun 22, 2001 |
10287 |
| TRANSFERS WITH A RETAINED LIFE ESTATE. |
Bertucelli, Robert F.; Weinblatt, Richard A. |
|
Jun 1, 2001 |
1649 |
| Use the $10,000 annual gift tax exclusion. |
Fiore, Nicholas J. |
|
Jun 1, 2001 |
665 |
| Effectively using the annual gift tax exclusion. |
Scroggin, John J. |
|
Jun 1, 2001 |
5082 |
| Estate tax study. |
Laffie, Lesli S. |
|
May 1, 2001 |
245 |
| AICPA study on reform of the estate and gift tax system. |
Sherr, Eileen |
|
May 1, 2001 |
3837 |
| Puerto Rican resident was not subject to U.S. estate and gift taxes. |
Fiore, Nicholas J. |
|
May 1, 2001 |
643 |
| Estate planning strategies. |
Fiore, Nicholas J. |
|
Feb 1, 2001 |
649 |
| OPPRESSED SHAREHOLDERS' RIGHTS CAN AFFECT ESTATE AND GIFT TAX VALUATION. |
Greene, Martin; Schnapp, Douglas |
|
Feb 1, 2001 |
2354 |
| Final Regs. on GRAT/GRUT qualified interest determinations. |
Weinberger, Mark |
|
Jan 1, 2001 |
827 |
| Donation of home to church is deductible. |
Lynch, Michael |
|
Jan 1, 2001 |
243 |
| Gift tax return disclosure. |
Laffie, Lesli S. |
|
Oct 1, 2000 |
100 |
| Crummey Tax Trap. |
JOSEPHS, STUART R. |
Brief Article |
Jul 1, 2000 |
724 |
| Estate was entitled to deductions for reimbursed gift taxes that heirs paid. |
Fiore, Nicholas J. |
|
Jun 1, 2000 |
1962 |
| Gift tax SOL disclosure final regs. |
Vandermeulen, Bruce A. |
|
May 1, 2000 |
2109 |
| The splitting issue. |
Schuster, Randi A. |
|
May 1, 2000 |
731 |
| A VALUATION REPORT DOES NOT MEET GIFT TAX DISCLOSURE REGULATIONS. |
Drudy, Philip |
|
Apr 1, 2000 |
785 |
| TIMING IS KEY IN GIFT GIVING. |
Stone, Mark |
|
Apr 1, 2000 |
1245 |
| IRS ALLOWS GIFT TAX EXCLUSION FOR PREPAID TUITION. |
Aaronson, Marc A. |
|
Apr 1, 2000 |
610 |
| TAX COURT DENIES ANNUAL EXCLUSION FOR RECIPROCAL GIFTS. |
Barton, Peter C.; Sager, Clayton R. |
|
Feb 1, 2000 |
594 |
| CHARITABLE REMAINDER ANNUITY TRUST OR CHARITABLE GIFT ANNUITY. |
Lepkowski, Sonja |
|
Jan 1, 2000 |
1197 |
| REPORTING FOREIGN TRANSFERS: RECENT DEVELOPMENTS AFFECT U.S. DONEES. |
Byrne, Christopher J. |
|
Jan 1, 2000 |
2456 |
| ESTATE AND GIFT TAX PLANNING FOR THE INTERNATIONAL EXECUTIVE. |
Byrne, Christopher J. |
Statistical Data Included |
Nov 1, 1999 |
1205 |
| Cancellation of debt as a gift. |
Schnee, Edward J. |
|
Jul 1, 1999 |
610 |
| Gifts in excess of the applicable exclusion amount. |
Ransome, Justin P. |
|
Jun 1, 1999 |
1113 |
| Gift tax SOL prop. regs. |
Vandermeulen, Bruce A. |
|
May 1, 1999 |
1918 |
| Allocation of GST exemption to contributions to life insurance trusts. |
Schoenfeld, Susan R. |
|
May 1, 1999 |
1931 |
| Gift of a loan guarantee. |
Dunn, Lee |
|
Apr 1, 1999 |
552 |
| Incomplete gifts. |
Lynch, Michael |
|
Jan 1, 1999 |
490 |
| Gifting limited partnership interests: are annual exclusions available? |
Lipoff, Lawrence M. |
|
Jan 1, 1999 |
1859 |
| How to value gifts of employee stock options. |
Campbell, Linda |
|
Dec 1, 1998 |
4786 |
| New gift tax considerations. |
Soled, Jay A. |
|
Oct 1, 1998 |
2181 |
| Recapitalization occurring prior to the effective date of Chapter 14 treated as taxable gift. |
LaRue, Jack |
|
Oct 1, 1998 |
568 |
| Gift taxes: getting shortchanged by the $25,000 lifetime exemption increase. |
Harrison, Robert E. |
|
Aug 1, 1998 |
1296 |
| Gifting compensatory stock options. |
Harrison, Robert E. |
|
Aug 1, 1998 |
1591 |
| Purchase of QTIP remainder interest for FMV is a gift. |
Sager, Clayton R. |
|
Jun 1, 1998 |
1082 |
| New gift tax SOL rules incorporate Chapter 14 disclosure requirements. |
Korte, David B. |
|
May 1, 1998 |
657 |
| Fifth Circuit rules disclaimer is qualified. |
Arora, Alka |
|
Apr 1, 1998 |
1143 |
| Does the TRA '97 offer true relief? |
Lipschultz, Brent S. |
|
Jan 1, 1998 |
7221 |
| Estate and gift tax provisions of TRA '97. |
Keiser, Laurence |
|
Dec 1, 1997 |
3012 |
| Family limited partnerships. |
Fong, Kenneth W. |
|
Nov 1, 1997 |
1793 |
| A comparative proposal to reform the United States gift tax annual exclusion. |
Kinsler, Jeffrey S. |
|
Nov 1, 1997 |
32564 |
| Estate and gift tax legislation - oh what a relief it is? |
Nager, Ross W. |
|
Nov 1, 1997 |
1694 |
| IRS CRACKDOWN ON ABUSIVE TRUSTS. |
Slott, Edward A. |
|
Nov 1, 1997 |
778 |
| Restoration of unified tax credit previously used. |
Smith, Byron C. |
|
Oct 1, 1997 |
957 |
| Annual exclusions allowed for contingent trust beneficiaries. |
Galli, Timothy L. |
Brief Article |
Sep 1, 1997 |
606 |
| IRS issues filing guidance on SBJPA's foreign trust and gift reporting provisions. |
Zysik, Jeffrey C. |
|
Sep 1, 1997 |
3317 |
| Gift tax now or estate tax later. |
Robbins, Valerie C. |
Brief Article |
Aug 1, 1997 |
677 |
| Beware not allocating the GSTT exemption on a gift tax return - a trap for the unwary. |
Sherr, Eileen Reichenberg |
|
Aug 1, 1997 |
2143 |
| Father's gift of stock occurred earlier than he thought. |
Albanese, Maria Luzarraga |
Brief Article |
Jul 1, 1997 |
421 |
| Miller provides clues for preventing treatment of intrafamily loan as gift. |
Robbins, Andrew |
|
Jul 1, 1997 |
838 |
| Will a Crummey beneficial interest qualify for an annual gift tax exclusion? |
Schenkel, Kent D. |
|
Jun 1, 1997 |
2844 |
| State estate and gift tax provisions. |
Callihan, Debra S. |
|
Jun 1, 1997 |
2254 |
| Using partnerships to make gifts at a discounted value. |
Ellentuck, Albert B. |
|
Jun 1, 1997 |
1188 |
| The Crummey Road. |
Schuster, Randi A. |
|
May 1, 1997 |
775 |
| Gift giving through powers of attorney. |
Szerlip, Nathan |
|
Apr 1, 1997 |
728 |
| Packaging your gifts carefully: lifetime gifts as an estate planning tool. |
Cash, L. Stephen; Dickens, Thomas L. |
Cover Story |
Mar 1, 1997 |
6531 |
| Significant recent developments in estate planning. |
Zysik, Jeffrey C. |
|
Dec 1, 1996 |
9189 |
| Your estate: which country taxes what? |
Hunter, J. Dave |
|
Oct 1, 1996 |
2249 |
| QPRT requirements: new proposed regs raise questions. |
Brophy, Peter M. |
|
Oct 1, 1996 |
1212 |
| Gifts to minors. |
Kramer, Eric M. |
Cover Story |
Sep 1, 1996 |
3251 |
| Annual exclusion gifts require special care when using Crummey powers. |
Rhine, David S. |
Brief Article |
May 1, 1996 |
265 |
| Gifts of family limited partnership interests. |
Josephs, Stuart R. |
Brief Article |
May 1, 1996 |
408 |
| Revocable versus irrevocable trust. |
Fink, Philip R.; Touri, Eric |
|
Feb 1, 1996 |
3092 |
| Lifetime giving remains a powerful planning tool for family business owners. |
Potter, Daniel J. |
|
Feb 1, 1996 |
4136 |
| Taxable gifts: pay less to Uncle Sam. |
Ditman, Scott; Lowenthal, Neil S. |
|
Jan 1, 1996 |
896 |
| An update on Crummey powers. |
Lusby, Roger W., III |
Brief Article |
Dec 1, 1995 |
347 |
| Basis adjustment for gift tax paid - amendment to regs. sec. 1.1015-5. |
Richter, Michael H. |
Brief Article |
Dec 1, 1995 |
525 |
| Significant recent developments in estate planning. |
Abbin, Byrle M. |
|
Nov 1, 1995 |
6501 |
| Family loans and loan guarantees. |
von Brachel, John |
|
Oct 1, 1995 |
3039 |
| Using intentionally defective grantor trusts (IDGTS) in estate planning. |
LaRosa, Alfred J. |
|
Oct 1, 1995 |
1162 |
| "Swing vote" attributes of transferred stock: implications for minority interest discounts. |
Woodson, William I. |
|
Sep 1, 1995 |
6034 |
| Transfers of stock with retained voting rights. |
Gingerich, Henry F. |
|
Aug 1, 1995 |
1019 |
| Gift and estate taxation: noncitizen spouse issues. |
Doiron, Daniel P. |
|
Aug 1, 1995 |
1021 |
| How family limited partnerships can be used to reduce gift/estate taxes. |
Risius, Jeffrey M. |
|
Jul 1, 1995 |
1097 |
| Gifts not valid under state law; estate tax is increased. |
Wagenbrenner, Anne |
Brief Article |
Jul 1, 1995 |
209 |
| Gift tax return SOL - exception to the general rule. |
Watson, Mark T. |
|
Jun 1, 1995 |
445 |
| To split or not to split? That is the question! |
Rhine, David S. |
|
May 1, 1995 |
1036 |
| Preresidency trust, gift and estate planning. |
Zink, William J. |
|
Feb 1, 1995 |
738 |
| The Chapter 14 maze: a visual guide to secs. 2701-2704. |
Weber, Richard P. |
|
Feb 1, 1995 |
783 |
| Gifts made under power of attorney were valid. |
Wagenbrenner, Anne |
Brief Article |
Jan 1, 1995 |
340 |
| Swing vote attribute affects value of gifted minority interest. |
Coplan, Robert B. |
|
Jan 1, 1995 |
631 |
| Gifts from revocable trusts. |
Conway, Margaret |
|
Jan 1, 1995 |
1690 |
| 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 |
| IRS may revalue gifts for estate tax after gift-tax limitation period is up. |
Wagenbrenner, Anne |
Brief Article |
Oct 1, 1994 |
275 |
| Letter Ruling 9420001: a taxable gift on conversion of preferred stock to common stock. |
Thompson, James G. |
|
Oct 1, 1994 |
699 |
| Life insurance trusts. |
Conway, Margaret |
|
Sep 1, 1994 |
4604 |
| SOL for assessing gift tax extended. |
Murphy, Scott P. |
|
Aug 1, 1994 |
735 |
| Modifications of legal relationships can have Chapter 14 implications. |
Teresczuk, Timothy G. |
|
Aug 1, 1994 |
769 |
| Appraising personal property and fine arts. |
Linsner, Kenneth Jay |
|
Aug 1, 1994 |
2021 |
| Gift tax return extensions. |
DeGregori, John H. |
|
May 1, 1994 |
544 |
| Contingent beneficiaries and the annual gift tax exclusion. |
Ross, Ronald S. |
|
Apr 1, 1994 |
4615 |
| Gifts of passive activities may yield a surprising result. |
Svagna, Marco |
|
Mar 1, 1994 |
1002 |
| 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 |
| Important gift tax return requirements under secs. 2701 and 2702. |
Karczewski, Joseph P. |
|
Nov 1, 1993 |
988 |
| Inadvertant use of beneficiaries' unified credit on gifts in trusts. |
Monks, Laurance |
|
Oct 1, 1993 |
752 |
| Gift was completed when check was deposited; relation-back doctrine applied to noncharitable gift. |
|
|
Jun 1, 1993 |
517 |
| Supporting worthy causes through the enhanced deduction: examine the benefits in excess inventory. |
Hoffman, Michael J.R.; McKenzie, Karen S.; Reiner, S. Theodore |
|
Jun 1, 1993 |
3531 |
| Income tax vs. gift tax - dependants as donees. |
Grace, John F. |
|
Jun 1, 1993 |
960 |
| Personal residence as charitable contribution. |
Grunkemeyer, Mike |
Brief Article |
Mar 1, 1993 |
327 |
| IRS takes position that GRATs cannot be zeroed out. |
Coplan, Robert B. |
|
Jan 1, 1993 |
951 |
| Inheritance planning: a necessary part of estate and gift tax planning. |
Seamon, Dennis |
|
Oct 1, 1992 |
821 |
| Significant recent developments in estate planning. |
Nager, Ross W. |
|
Oct 1, 1992 |
10987 |
| Preserving family net worth. |
Knight, Ray A.; Knight, Lee G. |
Cover Story |
Sep 1, 1992 |
4698 |
| Making gifts into trusts: for minors. |
Fink, Philip R.; Kumar, Suja |
|
Aug 1, 1992 |
2897 |
| Assets includible in a transferor's estate. |
Segal, Mark A. |
|
Aug 1, 1992 |
4951 |
| Prosecution of taxpayer's mistresses for failure to pay income tax reversed. |
Saslaw, Joseph S. |
|
May 1, 1992 |
1318 |
| Shifting income among family members. |
Ellentuck, Albert B. |
|
Mar 1, 1992 |
1414 |
| IRS extends the Dickman doctrine. |
Coplan, Robert B. |
|
Jan 1, 1992 |
397 |
| Annual gift tax exclusion available for gifts to contingent beneficiaries. |
Thompson, James G. |
|
Dec 1, 1991 |
855 |
| Gift tax limitation period does not apply to estate tax. |
Stalcup, Twylah |
|
Dec 1, 1991 |
1219 |
| Income shifting through gifts and trusts. |
Segal, Mark A. |
|
Jul 1, 1991 |
2272 |
| Hunt family "gifts." |
|
|
Apr 1, 1990 |
406 |
| Year-end financial planning is a year-round activity. |
Archer, Lynn E. |
interview |
Nov 1, 1989 |
1009 |
