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1-67 out of 67 article(s)
Title Author Type Date Words
New state law changes I&D rules for some trusts. Mullikin, Ann Sep 20, 2013 740
ESBTs: perhaps more advantages than disadvantages. Day, Sally E. Sep 1, 2005 1640
Trusts, investment advisory fees and the 2% floor. Satchit, Vinu Feb 1, 2004 1583
Trust investment fees revisited. Schnee, Edward J. Oct 1, 2003 555
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
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
Designating a QTIP as the Beneficiary of an IRA Under Revenue Ruling 2000-2. Emmerling, Patrick L. Sep 1, 2000 3632
Using the IRD Deduction to Improve Wealth Preservation. Kassimir, Maurice R.; Sherrod, Tonia; Maisel, Melvin L. Sep 1, 2000 2502
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
IRS WANTS TO RELITIGATE 2% DEDUCTION ISSUE. Schaengold, David Brief Article Oct 1, 1999 524
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
THIRD CIRCUIT RULES IN FAVOR OF CRUMMEY POWERS TO CONTINGENT BENEFICIARIES. Gordon, Ellen Brief Article Nov 1, 1997 1035
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
Income tax defective trusts can save taxes. Kahn, David H. Apr 1, 1995 1455
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
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
Charitable lead trust can't deduct prepaid amounts. Brief Article Jan 1, 1994 384
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
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
Fiduciary tax planner. Diers, Dan A. Column Nov 1, 1991 892
Nonqualified deferred compensation plans backed by rabbi trusts are gaining popularity. Knight, Lee G. Nov 1, 1991 3545
Another "final word" in estate planning. Krasnick, Daniel Oct 1, 1991 2894
Generation skipping transfer tax - filing requirements for this tax year. Flanagan, Robert E. Apr 1, 1991 1297
Qualified subchapter S trusts. Diers, Dan A. Jan 1, 1990 1318

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