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Title Author Type Date Words
Expatriation from the United States: The Inheritance Tax Under I.R.C. [section]2801. Forster, Gary A.; Page, J. Brian Jul 1, 2022 3498
Value of split-dollar arrangement is not its cash surrender value: In the latest IRS challenge to an intergenerational split-dollar arrangement, the taxpayer prevails. Pitstick, Hannah Jun 1, 2022 898
IRS levy trumps decedent's children's claim to money held in usufruct: State law treats heirs as unsecured creditors. Nevius, Alistair M. May 1, 2022 533
The estate tax is for the poor. Apr 13, 2022 805
Thorny issues in the Marcos estate tax. Apr 7, 2022 1017
A new anchor of public service. Apr 7, 2022 877
Pimentel says delinquent estate should be surrendered to gov't. Apr 5, 2022 562
Mayor Isko's supporters join forces in demanding Marcoses to pay P203-B estate tax. Apr 4, 2022 547
'The taxman cometh'. Apr 2, 2022 557
Helping a client benefit from an intentionally defective grantor trust: These trusts can be advantageous to wealthier clients, but their future use in estate planning is threatened by current legislative proposals. Bryniarski, Barbara Nov 1, 2021 1109
Civil liability of an administrator of an estate. George Coucounis Oct 18, 2021 704
FATF criteria. Sep 11, 2021 446
Tax Court OKs estate's marital deduction: A decedent's marriage is held valid based on the place-of-celebration rule. Mannino, Laura Lee Sep 1, 2021 897
Minority interest discounts apply to charitable bequests: The Tax Court partially upholds gift and estate tax deficiencies involving real estate LLC interests held by a family trust and includible in a decedent's estate. Schippers, Matthew T. Jun 1, 2021 892
The State of the Inheritance Tax in New Jersey: Questions about the Decision in Van Riper. Lynch, James Jun 1, 2021 3357
Basic Tax Reporting for Decedents and Estates. Lin, Wilda Jun 1, 2021 1096
The Trust Beneficiary's Right of Access to Information. Palmisano, Jason S.; Foertsch, Leah A. Mar 1, 2021 4290
Final regulations determine deductions for trusts and estates after the TCJA. Bonner, Paul Dec 1, 2020 523
Recent developments in estate planning. Ransome, Justin Oct 1, 2020 8793
Bill extending estate tax amnesty OK'd by House panel. Aug 17, 2020 601
Charitable Giving in a Global Environment. Wan, Alyssa R.; Razook, Richard J. May 1, 2020 6403
Estate is entitled to refund of Sec. 6651 late-filing penalty: The full tax liability had been paid by the extended due date. Pirrone, Maria M. Jan 1, 2020 974
Split-dollar agreements and estate inclusions: Estate of Cahill. Ransome, Justin; Angkatavanich, Todd Dec 1, 2019 4059
Recent developments in estate planning. Ransome, Justin Nov 1, 2019 8511
BIR eases rules on bank deposits of decedents. Jul 2, 2019 545
Spotlight on life settlement transactions: Getting the best value. Mendelsohn, Jason T. Jun 1, 2019 8344
Taxman Chasing Rich New Yorkers Who've "Fled State". Apr 8, 2019 286
Avoid tax traps with a timely appraisal: New basis-consistency requirements make defensible valuations of inherited property even more important. Stemmy, Thomas J. Apr 1, 2019 2801
Trust and estate income tax returns under the TCJA: Preparers of these so-called fiduciary returns should review changes - including new opportunities for tax savings - enacted by the law known as the Tax Cuts and Jobs Act. Pippin, Sonja E. Mar 1, 2019 3158
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
Asset Pouring: California Enacts New Decanting Statute. Allmon, Michael; Jones, Megan Lisa Jan 1, 2019 1109
Understanding the new kiddie tax: Find out how the taxation of children's unearned income was changed by the Tax Cuts and Jobs Act. Mantzke, Kate; Cripe, Brad; Youngberg, Suzanne Nov 1, 2018 3425
How to Restore Taxes on Inheritances: With the estate tax further weakened, is it time to pivot to an inheritance tax? Collins, Chuck Essay Jun 22, 2018 2812
Tax overhaul may fuel life settlement industry. Forster, Gary A. Jun 1, 2018 472
Estate Basis Consistency Rules Create Uncertainty for Executors and Beneficiaries. Russell, Richard L.; Russell, Richard L., Jr. May 1, 2018 1587
Estate Tax Resources. Anders, Susan B. May 1, 2018 1347
Patience is prudent. Apr 1, 2018 187
First Look at the Tax Cuts and Jobs Act: Impact on Estate Planning. Matak, Joy; Dane, Steven Apr 1, 2018 665
TRAIN revenue regulations completed in Q1 - BIR. Financial report Feb 23, 2018 608
Holland & Knight. Feb 1, 2018 132
Its time to review clients estate plans. Jan 24, 2018 770
House confirms TRAIN's 'Package 1B' to breeze through Congress in Q1. Dec 18, 2017 1450
ADVOCATING A CARRYOVER TAX BASIS REGIME. Schmalbeck, Richard; Soled, Jay A.; Thomas, Kathleen DeLaney Nov 1, 2017 24921
Reporting foreign trust and estate distributions to U.S. beneficiaries. McNamara, Lawrence H., Jr. Oct 1, 2017 12652 founder's estate wins dispute over VPFC gain recognition: the contracts' extension was not a sale or exchange, and open-transaction treatment continued, the Tax Court holds. Silversmith, David Aug 1, 2017 1144
Planning opportunities for the final tax return: final arrangements should include many tax considerations for the decedent and his or her survivors. Kinkaid, Amy I.; Federanich, Charles E. Jul 1, 2017 2339
Reverse like-kind exchanges get Tax Court approval. Michaels, Laura; Brandstetter, Patricia May 1, 2017 706
Basis consistency: how to kill a fly with a bazooka. Scott, Mark; Goldberger, Scott L. May 1, 2017 4133
Self-dealing exception solves estate settlement woes. Young, Audrey G. Apr 1, 2017 1840
The tax lifecycle of a single-member LLC. Manns, F. Philip, Jr.; Todd, Timothy M. Mar 22, 2017 20411
Dealing with tax carryovers when a spouse dies. Nevius, Alistair M. Jan 1, 2017 744
Tax planning opportunities for tax attributes and the decedent's final tax return. Kinkaid, Amy I.; Federanich, Charles E. Dec 1, 2016 2046
Pay early, pay less: maximizing TPT credit availability for married couples. Pratt, David; Rosenblum, Michael Nov 1, 2016 5040
Consistent basis reporting between estates and beneficiaries. Rosen, Jordon Cover story Nov 1, 2016 2818
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
Post initial trust term QPRT considerations. Whitehair, Andrew L. Aug 1, 2016 1525
Post-death events taken into account in property valuation. Beavers, James A. Jun 1, 2016 1627
Proposed regulations govern estate basis consistency reporting. Schreiber, Sally P. Jun 1, 2016 1056
Executor not liable as fiduciary for unpaid estate tax. Beavers, James A. May 1, 2016 1750
Pre-immigration tax and estate planning: pitfalls and considerations related to domicile. Newton, William H., III Mar 1, 2016 2355
The crux of the clutch CRUT crutch: how to fix an impermissible split-interest trust to obtain an estate tax charitable deduction. Pratt, David; Rosenblum, Michael Nov 1, 2015 4540
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 Oct 1, 2015 9133
Recent developments in estate planning. Ransome, Justin Sep 1, 2015 8083
Moved south but still taxed up north: migrating to a low-tax state to retire doesn't always allow people to escape estate and inheritance taxes in the states they left. Opalka, Liz Aug 1, 2015 2258
Basis rules for estates of 2010 decedents proposed: carryover basis election for estates electing out of estate tax requires special adjustments. Schreiber, Sally P. Aug 1, 2015 760
Accounting for the death of a partner: a partner's death raises several tax issues that practitioners should be aware of when doing pre- and postmortem planning for partners and partnerships. Ellentuck, Albert B. Aug 1, 2015 3112
Final Regs Clear Path to Portability for Smaller Estates. Jul 13, 2015 671
The Federal Tax Treatment of Married Same-Sex Couples. Crandall-Hollick, Margot L.; Lunder, Erika K.; Sherlock, Molly F. Report Jul 1, 2015 6885
State issues short-term fix for 421a, rent regulations. Bautista, Christian Brazil Jun 24, 2015 835
Strategies for minimizing the impact of income in respect of a decedent. Young, Audrey G. Apr 1, 2015 2866
Useful tactic for end-of-year-tax, estate planning: 65-day rule. Jan 13, 2015 664
The impact of the net investment income tax on estates and trusts. Williamson, Donald T. Nov 1, 2014 7653
Final rules on fiduciary fees keep "unbundling" requirement: controversial rules prompted by the Knight decision parse certain income tax deductions of estates and trusts. Schreiber, Sally P. Aug 1, 2014 938
Canadians' immigration to the U.S.: taxes coming and going if not planned properly. Venables, Robert L., III; Balcale, Anthony S. Aug 1, 2014 4185
Rev. Proc. 2014-18: automatic extension for qualifying estates to elect portability. Pearson, Clint; Puckett, Mark D. May 1, 2014 1634
Reconcile your domicile--when to be or not to be? legal issues, judicial analysis and implications for taxpayers relocating to avoid state estate tax. D'Amico, Jeffery R.; Winkelman, Kenneth A.; Lucido, Peter D. Report Mar 22, 2014 4699
Crony capitalism vs. market morality: finding an ethical lobbying line in a fallen age of corporatism. Carney, Timothy P. Feb 1, 2014 2155
Gift determined with reference to assumption of potential estate tax liability. Beavers, James A. Dec 1, 2013 2376
DOMA decision and IRS guidance change tax landscape for same-sex spouses. Brown, Mark Nov 1, 2013 1138
Recent developments in estate planning. Ransome, Justin P.; Schafer, Frances Oct 1, 2013 7243
The never-ending probate case. Brief article Sep 30, 2013 239
Defense of Marriage Act struck down by Supreme Court. Nevius, Alistair M. Sep 1, 2013 255
Applying the new net investment income tax to trusts and estates. Nuckolls, John M.; Campbell, Michael; Jang, Jaclyn May 1, 2013 6262
Trusts: TBE or not TBE. Harrison, R. Craig May 1, 2013 4062
New decanting statutes offer road map for escaping fiduciary tax and updating trust terms. Weber, Mindy Tyson Apr 1, 2013 2908
File now or file later. Reichert, Charles J. Mar 1, 2013 603
The road ahead for estate planning. Feb 22, 2013 985
Buy-sell planning is the new estate planning. Feb 8, 2013 1123
Don't neglect to elect. Lafond, C. Andrew; Schrader, Jeffrey J. Feb 1, 2013 1400
Estate's settlement payments not deductible. Reichert, Charles J. Feb 1, 2013 674
Formula clauses: adjusting property transfers to eliminate tax. Skarbnik, John H.; West, Ron Feb 1, 2013 5631
House passes fiscal cliff deal. Jan 1, 2013 679
The effects of the federal estate tax on farm households. Durst, Ron L. Essay Jan 1, 2013 2581
Lifetime credit shelter trusts: utilizing the estate and gift tax exemption before it's too late. Barnett, Robert S.; Richards, Rebecca K Dec 1, 2012 2448
2012 year-end gift planning: techniques available to taxpayers and potential IRS problems. Hopson, James F. Dec 1, 2012 2090
Instructions address portability election. Dec 1, 2012 492
Advising clients amid constitutional challenges to the Defense of Marriage Act. Kinkaid, Amy I. Dec 1, 2012 1679
Facing the tax cliff: surprising number of tax changes loom as year end approaches. Nevius, Alistair M. Nov 1, 2012 2955
Gift and estate tax planning considerations. Lovinger, Sarah Nov 1, 2012 2574
Advising nonresidents and recent U.S. residents on estate tax issues. Moore, Michael L. Nov 1, 2012 4744
Measure 79: No. Oct 1, 2012 733
Formula marital deduction clause not a guaranteed estate tax shelter. Abbott, Melissa A.; Reminick, Holtz Rubenstein Oct 1, 2012 1147
Recent developments in estate planning. Ransome, Justin P.; Schafer, Frances Oct 1, 2012 7377
IRS issues rules on portability election. Sep 1, 2012 568
Estate exclusion portability election Regs. issued. Nevius, Alistair M. Sep 1, 2012 481
Before the sun sets: examining the portability election and related temporary regulations. Hopson, James F. Sep 1, 2012 3154
Computing the includible portion for graduated GRATs. Robertson, Bryan P. Aug 1, 2012 2749
Taxes from postpetition farm sale are not dischargeable. Beavers, James A. Jul 1, 2012 1039
Final regs. issued on ordering rules for estates and trusts. Nevius, Alistair M. Jun 1, 2012 361
Preparation key for business preservation. Scott Ladd May 1, 2012 234
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
Estate planning for international clients. Phillips, Matthew S. Apr 1, 2012 2153
Estimated amount of state income tax claim not deductible on estate tax return. Beavers, James A. Apr 1, 2012 1270
Our bodies, our (tax) selves. Crawford, Bridget J. Mar 22, 2012 30809
Beware the portability election. Joseph, Donita M. Mar 1, 2012 2442
Grantor retained interests clarified. Bonner, Paul Feb 1, 2012 427
Ripened prescriptive easement appurtenant is not extinguished by tax sale of servient estate. Jan 1, 2012 469
Estate tax protective claim procedures detailed. Bonner, Paul Jan 1, 2012 625
Estate tax treatment of grantor retained interests clarified. Nevius, Alistair M. Jan 1, 2012 424
Estate may deduct interest on loan between two trusts. Beavers, James A. Jan 1, 2012 1395
What planners need to know about portability: strategies to minimize estate taxation in an uncertain landscape. Katz, Robert; Katz, Neil D. Dec 1, 2011 2778
Two estate tax rulings uphold IRS regulatory interpretations. Roane, Dayna E. Nov 1, 2011 824
Taxtrends: preparing and filing form 8939. Cantrell, Carol A. Nov 1, 2011 3756
Two-year window creates unprecedented opportunity. Davenport, Lillian Dee; LaRue, Lacey Oct 17, 2011 597
IRS issues guidance on carryover basis rules for 2010 decedents' estates. Oct 1, 2011 626
Asset valuations, tax basis, and new estate planning considerations. Soled, Jay A.; Goodman, Leonard Sep 1, 2011 1994
Unclaimed property: the nontax state revenue generator. Gebert, Angela R.; Hopkins, Chris Sep 1, 2011 1654
Significant recent developments in estate planning. Ransome, Justin; Schafer, Frances Sep 1, 2011 7036
State & local taxes: selected issues concerning the state income taxation of nonresident trusts and estates. Bergmann, Gregory A.; Johnson, Eric L. Sep 1, 2011 5422
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
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
Palimony claim is a valid estate tax deduction. Rider, Gary; Pulliam, Darlene Jun 1, 2011 600
Q&A: estate and gift taxes. May 1, 2011 840
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
Post-death estate planning issues for 2010. Nevius, Alistair M. Apr 1, 2011 636
The estate tax dilemma: protecting the interest expense deduction on estate loans. Weber, Neal A. Apr 1, 2011 1479
Death and taxes: executors beware. Chambers, Valrie Apr 1, 2011 1175
EGTRRA and JGTRRA tax rates extended for two years in lame duck session. Beavers, James A. Feb 1, 2011 2914
Congress enacts tax cut extensions. Bonner, Paul Jan 1, 2011 1123
2010-2012 tax update. Kan, Samuel W. Jan 1, 2011 8813
#3 Obama says he has a tax deal. Bell, Allison Dec 20, 2010 367
#4 Industry reacts to tax deal. Postal, Arthur D. Dec 20, 2010 330
Legalized tax evasion. Thomas, Trevor Dec 20, 2010 838
Revisiting the future, one year later. Hersch, Warren Dec 6, 2010 770
Estate must reduce its credit for tax on prior transfers. Reichert, Charles J. Dec 1, 2010 914
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
What's next for the estate tax? Logan, Tammie Nov 1, 2010 1001
Significant recent developments in estate planning. Ransome, Justin P.; Schafer, Frances W. Oct 1, 2010 10302
Decedent did not retain possession and enjoyment of entire property. Beavers, James A. Oct 1, 2010 1881
Income tax accounting for trusts and estates: planning allocations between entities and beneficiaries is even more critical with higher tax rates on the horizon. Pippin, Sonja Oct 1, 2010 3628
Jurisdiction not limited to award amount, tax court says. Kreissl, Laura Jean; Pulliam, Darlene Oct 1, 2010 558
Tax issues take back seat to campaigning. Postal, Arthur D. Sep 27, 2010 610
Death and tax hikes: both are inevitable ... But one is really going to hurt. Hersch, Warren S. Sep 13, 2010 1877
Ritual abuse. Jul 2, 2010 419
Decedent did not have an ownership interest in companies. Fortunato, Robert C. Jul 1, 2010 1269
What to do about "Death Taxes": adopt permanent reforms: "consider whom the Death Tax hurts the most: the small-business owner.". Kyl, Jon Jul 1, 2010 638
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
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
Request for replacement estate tax check denied. Mannino, Laura Lee Jun 1, 2010 575
Section 2053 final regulations: continued uncertainty? Spallina, Robert L.; Galvani, Lauren A. Jun 1, 2010 3727
Carryover basis for property acquired from a decedent dying during 2010. Nuckolls, John M. May 1, 2010 3378
New ways & means chairman seeks to jump-start estate tax fix. Postal, Arthur D. Apr 19, 2010 888
Estate tax planning for a U.S. citizen with a noncitizen spouse. Klahsen, Rick Apr 1, 2010 1608
Will the estate tax become the next AMT? Barry, Joanne S. Column Apr 1, 2010 827
Gift tax paid on transfer of QTIP remainder included in estate. Beavers, James A. Mar 1, 2010 1728
Tax and asset protection benefits afforded Florida domiciliaries. Pratt, David; Stern, Lisa M. Feb 1, 2010 4151
Full disclosure survivorship life report. Blease, Roger L. Feb 1, 2010 5937
The estate tax - dumped on New Year's Eve: Congress defied the conventional wisdom and let the estate tax die. What will replace it? The suspense is killing estate planners. McBride, Katarinna Feb 1, 2010 700
Taxed ... to death: clients need to be aware of the links between state and federal estate taxes. Repya, Debra S. Law overview Feb 1, 2010 502
Inclusion of certain trusts in a decedent's gross estate under Sec. 2036. Swift, Kenton D. Feb 1, 2010 6197
Estate tax planning 2010: throw Momma from the train? Kranacher, Mary-Jo Feb 1, 2010 615
No solution in sight for estate tax fix. Postal, Arthur D. Jan 18, 2010 929
Pigs are flying. Bauman, Steve Jan 18, 2010 607
Charitable contributions: charitable deduction for partial disclaimer allowed. Beavers, James A. Jan 1, 2010 745
Death proceeds of life insurance. Jan 1, 2010 6377
Government life insurance. Jan 1, 2010 561
DRA loses on transfer tax interpretation. Tilsley, Roy Law overview Dec 31, 2009 385
House expected to pass estate tax bill. Postal, Arthur D. Dec 7, 2009 567
IRS continues to challenge family limited partnerships. Schafer, Frances W.; Ransome, Justin P. Dec 1, 2009 1759
Charitable remainder trust update: IRS keeping close watch on popular estate planning tool. Ransome, Justin P.; Satchit, Vinu Oct 1, 2009 2883
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
Estate tax reform expected later this year. North, Cady Sep 1, 2009 819
Significant recent developments in estate planning. Ransome, Justin P.; Satchit, Vinu Sep 1, 2009 11787
Don't exaggerate capital gains tax: it's time to start a dialogue on which taxes really hurt business. Almy, Susan Aug 28, 2009 836
Estate planning: a vital dialogue. Sommese, Donald E. Jul 17, 2009 744
The good, the bad and the ugly. Cook, Brad Jul 3, 2009 791
Consent to extend the statute of limitation. Marchbein, Joe Jul 1, 2009 725
Estate planning while we sit, watch, and wait. Schulman, Michael David Jul 1, 2009 805
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
The state of the federal estate tax: Congress is getting closer to the law's 2010 sunset date. Kanyuk, Amy K. Jun 19, 2009 655
Fast track move for health reform has industry up in arms: however, the budget reconciliation includes estate tax provisions the industry favors. Postal, Arthur D. May 4, 2009 673
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
Take advantage of the GST exemption today. Sudzius, Linas Apr 6, 2009 966
Estate tax certainty may have to wait. Postal, Arthur P. Apr 6, 2009 891
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
Obama budget blueprint impacts life & health insurance industries. Postal, Arthur D. Mar 16, 2009 1014
Things that may surprise you about Florida's Principal and Income Act and related accounting law. Carroll, William C.; Randolph, John W., Jr. Mar 1, 2009 4164
Creating joint ownership: avoiding the tax traps and other pitfalls. Stemmy, Thomas J. Mar 1, 2009 770
Time to repeal? It's unclear whether estate tax will be repealed in 2010. Katzenstein, Andrew M. Mar 1, 2009 1011
Maximizing IRA distribution strategies for your affluent clients. Rabinovich, Barry; Kenchor, Lillie N. Feb 16, 2009 1111
Illinois estate tax planning in 2009 and beyond: for persons dying in 2009 and later, the Illinois estate tax is further decoupled from (but still tethered to) the federal estate tax. Estate plans should now provide the flexibility to deal with this dilemma. This article discusses the options and makes the case for an Illinois QTIP. Gehlbach, Gary R.; Vivian, Emily R. Feb 1, 2009 2841
Be careful making disclaimers where trusts are involved. Ransome, Justin P. Feb 1, 2009 1345
Hold the champagne. Postal, Arthur D. Jan 19, 2009 748
The estate tax non-gap: why repeal a "voluntary" tax? Caron, Paul L.; Repetti, James R. Jan 1, 2009 8114
Estate planning during turbulent times. Pratt, David; Jacobowitz, Robert; Goldberger, Scott L. Dec 1, 2008 4453
A stretch IRA 'bump up': going from coach to first class. Olewnik, Richard Nov 17, 2008 1321
Intentionally defective grantor trusts. Nevius, Alistair M. Nov 1, 2008 655
Widow of 9/11 victim is not a terrorist victim. Nevius, Alistair M. Nov 1, 2008 517
The case for an intentionally defective grantor trust. Pressey, Ora; Morrisset, John W.; Nightingale, Richard A. Nov 1, 2008 1472
Riding the estate planning roller coaster for the next three years. Stromsem, William R. Nov 1, 2008 1376
The Roth IRA conversion--giving away the farm: there has never been a better time to look at utilizing the Roth IRA. Pegg, Daniel Oct 20, 2008 1596
Large case strategies for the high net worth market segment: the objective is to transfer as much wealth as possible to intended beneficiaries. Blaser, Rick; Hunter, David Oct 20, 2008 1600
Using debt to leverage a taxable gift to a QPRT. Benner, Chris; Swartz, Jonathan; Thrasher, Bennett Oct 1, 2008 1338
Extension of time to file is not an extension of time to pay. Schuster, Randi A. Oct 1, 2008 807
The empty promise of estate tax repeal. McCouch, Grayson M.P. Sep 22, 2008 10004
FLPs revisited. Jennings, Bob Sep 1, 2008 619
Significant recent developments in estate planning. Ransome, Justin P.; Satchit, Vinu Sep 1, 2008 8645
Qualifying a marital deduction trust as an eligible S shareholder. Ellentuck, Albert B. Aug 1, 2008 1778
Bipartisan estate tax bill in Senate. Postal, Arthur D. Brief article Jul 28, 2008 280
Watch out for private annuities: favorable income tax treatment would be curtailed under proposed regulations. Josephs, Stuart R. Jul 1, 2008 3318
A strategy and trust for tax-uncertain times. Schreiber, Donald G. Jun 9, 2008 1388
Using premium finance to assist corporations in freeing intrinsic value. Barnard, Grace Jun 9, 2008 810
Disclaiming: a powerful and flexible estate planning tool. Pegg, Daniel Jun 9, 2008 869
Estate tax reform: it's time for action: elimination of the tax is just not going to happen. Kerzner, Bob Viewpoint essay Jun 2, 2008 679
Cook won't excuse estate from table. Earles, Melanie J. Jun 1, 2008 540
Equitable recoupment a timeless remedy. Gilman, Jeffrey Jun 1, 2008 510
Estate planning 101; What every CPA should know. Weintraub, William M.; Allmon, Michael B. Jun 1, 2008 2378
IRS issues prop. Regs. in response to Kohler case. Beavers, James Jun 1, 2008 1243
Last laugh. Piontek, Steve Editorial May 26, 2008 621
Funding "B" trusts early with deferred annuities. Lavigne, Kelly May 12, 2008 948
All in the family? Mannino, Laura Lee May 1, 2008 350
FLPs that flop: in several recent cases, the IRS successfully challenged attempts to exclude from taxable estates assets transferred to family limited partnerships (FLPs, or "flips") in which a decedent had retained the right to enjoy the property or income from it. Jennings, Bob Apr 1, 2008 695
Split-interest prohibition upheld. Bonner, Paul Apr 1, 2008 555
Turning slogans into tax policy. Burke, Karen C.; McCouch, Grayson M.P. Mar 22, 2008 15677
Senate estate tax consensus emerging. Postal, Arthur D. Mar 17, 2008 649
Family limited partnerships: the year in review. Pratt, David; Goldberger, Scott L. Mar 1, 2008 4206
Estate planning and the non-citizen spouse. Green, Eric L. Feb 18, 2008 982
Substantial compliance insufficient to allow charitable deduction. Nevius, Alistair M. Feb 1, 2008 621
Special issues related to distributions of partnership interests by estates and trusts. Bottiglieri, Tom Feb 1, 2008 1043
Do-it-yourself will succeeds in spite of itself. Burnett, Sharon Feb 1, 2008 443
Estate planning in '08 ...: how flexible can you be? Hersch, Warren S. Cover story Jan 14, 2008 1776
To plan or not to plan? Kwain, Aimee Jan 14, 2008 969
Use it or lose it: funding a generation-skipping trust. Crino, Cynthia Dec 10, 2007 937
Leveraging the multiple tax advantaged trust: you may also know it as an ILIT. Schreiber, Donald G. Oct 15, 2007 1723
Estate planning for the rest of us: most people don't own enough to owe estate tax when they die. But they still need the kind of estate-planning advice you get from a competent lawyer. Gunnarsson, Helen W. Oct 1, 2007 4515
Put estate planning on your clients' radar screen. Smith, Patrick Sep 17, 2007 1159
Matching asset values for income and estate tax. Rider, Gary D.; Pulliam, Darlene Sep 1, 2007 628
Practice makes perfect. Lee, Keith R. Jul 1, 2007 792
Even more uncertainty about estate-tax apportionment: apportionment is an important but confusing subject, and two recent decisions interpreting apportionment waiver clauses in wills and revocable trusts under Illinois law make new and even more confusing law. This article analyzes these cases and provides drafting suggestions. Schreder, Carleen L. Jun 1, 2007 3914
Budget resolution would freeze estate tax at 2009 level: non-binding blueprint suggests $3.5 million per person exemption and 45% top rate. Postal, Arthur D. May 21, 2007 691
Senate confirms support for estate tax cuts. Postal, Arthur D. May 14, 2007 715
An estate liquidity timebomb is ticking ... EGTRRA's expiration on Jan. 1, 2011, could wreak havoc on estates that haven't planned well. Scroggin, John J. Apr 30, 2007 2705
Estate tax 'recycles' economic opportunity. Gates, Bill, Sr.; Collins, Chuck Jan 19, 2007 794
Trusting your family with business assets; in association with ward hadaway The Journal Fastest 50 With recent changes to the Finance Act (2006) adding a layer of complexity to the area of Trust law Andrew Facer, partner at Ward Hadaway, explores some of the opportunities that still exist, particularly for business and farming assets. Oct 18, 2006 604
Estate tax relief and planning under the U.S.-Canada Income Tax Treaty. Mathisen, Kristi M. Oct 1, 2006 1748
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
Little action for industry as Congress returns for short session. Postal, Arthur D. Sep 4, 2006 485
Marital trusts and the Sec. 754 election. Day, Sally E. Sep 1, 2006 885
Payment vs. deposit under refund SOL. Blom, Helen E. Sep 1, 2006 598
Congress passes pensions bill, estate-tax cut fails. Lehmann, R.J. Sep 1, 2006 619
Votes and compromises made on estate tax. Brief article Sep 1, 2006 159
Uncertainty over estate tax vote. Postal, Arthur D. Aug 7, 2006 649
IRA valued without discount for anticipated tax liability. O'Driscoll, David Aug 1, 2006 830
Looking for Velcro. Piontek, Steve Column Jul 31, 2006 616
Last-minute turmoil over pension bill. Postal, Arthur D. Jul 31, 2006 816
Estate tax skirmishing. Postal, Arthur D. Jul 31, 2006 329
Estate tax vote delay may reduce odds for reform. Postal, Arthur D. Jul 3, 2006 718
Charities avoid federal estate tax fray; nonprofits fear loss of donations but don't want to alienate patrons by voicing opposition. Waldon, George Jul 3, 2006 1361
Insurers worry about move to put estate tax section in pension bill. Postal, Arthur D. Jun 19, 2006 914
On embarrassment. Piontek, Steve Jun 5, 2006 594
Estate tax repeal vote likely soon. Postal, Arthur D. Jun 5, 2006 417
Estate tax repealers keep pushing. Postal, Arthur D. May 8, 2006 443
The mail-zilla: attack of the monster direct mail mistakes. Beiler, David May 1, 2006 2325
High noon for the death tax. French, David May 1, 2006 743
The zero estate tax strategy. Trockenbrot, Tim May 1, 2006 740
Home sweet home: ascertaining the tax basis of a personal residence. Soled, Jay A. Apr 1, 2006 2747
Can estate reduce IRAs' value for tax purposes? Reichert, Charles J. Apr 1, 2006 477
Valuation of IRAs for estate tax purposes. Ransome, Justin P. Feb 1, 2006 1458
Domicile planning - don't take it for granted. Lannon, Patrick J. Jan 1, 2006 4105
Chapter 1: Overview of estate planning. Company overview Jan 1, 2006 21179
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
Future of federal estate tax up in heir: hurricanes, court vacancies delay congressional decisionmaking. Friedman, Mark Nov 7, 2005 1545
Est. of Strangi finally settled. Mares, Michael E. Nov 1, 2005 1040
Estate and trust investment advisory fees: 2% limit applies. Barton, Peter C. Nov 1, 2005 935
Family limited partnerships: to qualify or not to qualify for the bona fide sale for full and adequate consideration exception under section 2036. Pratt, David; Zakin, Jennifer E. Nov 1, 2005 5699
Partnership interest for services regs. offer estate planners a "bona fide" solution. Cantrell, Carol A. Oct 1, 2005 3013
Looking beyond repeal (or reform) of the estate tax. Hersch, Warren S. Sep 19, 2005 997
Storm scrambles congressional calendar. Brady, Matt Sep 12, 2005 427
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
Taxpayer loses FLP appeal on retained rights. Gulig, Rosalie Sep 1, 2005 996
Changes to Connecticut gift and estate taxes. Brief Article Sep 1, 2005 317

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