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Browse Trusts (Law) topic

Taxation subtopic


1-123 out of 123 article(s)
Title Author Type Date Words
Final regulations determine deductions for trusts and estates after the TCJA. Bonner, Paul Dec 1, 2020 523
Using trusts in divorce tax planning. Young, Patrick L. Nov 1, 2020 1673
Overcoming Retirement Plan In-SECURE-ity. Stashis, Alfred J., Jr. Jul 1, 2020 3908
Recent developments in estate planning. Ransome, Justin Oct 1, 2019 8682
Supreme Court holds North Carolina cannot tax trust lacking minimum contact. Schreiber, Sally P. Sep 1, 2019 769
Using trusts to shift income to children. Young, Patrick L. Jul 1, 2019 1681
Understanding the Duties of a Trusted in Administering a Trust. Kess, Sidney; Mendlowitz, Edward May 1, 2019 3517
U.S. Supreme Court hears oral arguments in N.C. case. Donovan, David Apr 17, 2019 600
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
Recent developments in estate planning. Ransome, Justin Nov 1, 2018 5597
International Tax and Estate Planning: Use of Check-the-Box Election in the Foreign Corporate-Trust Context. Newton, William H., III Jul 1, 2018 3037
Reporting foreign trust and estate distributions to U.S. beneficiaries. McNamara, Jr., Lawrence H. Dec 1, 2017 9626
Practitioners should know about the marital deduction and how to use different types of trusts in estate planning. Beausejour, David J. Nov 1, 2017 3832
Reporting foreign trust and estate distributions to U.S. beneficiaries. McNamara, Lawrence H., Jr. Nov 1, 2017 10018
Recent Developments in Estate Planning. Ransome, Justin Oct 1, 2017 10464
Use of trust disclaimers in estate planning. Whitehair, Andrew L. Aug 1, 2017 576
The trust fund recovery penalty and LLCs. Ellentuck, Albert B. Jun 1, 2017 1189
The trust fund recovery penalty and encumbered funds: no easy way out. Lovejoy, Henry Stow Column Apr 1, 2016 1166
State income tax planning for the nonresident Floridian: the ING trust. Karibjanian, George D.; Mensch, Hannah W. Feb 1, 2016 4656
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
Removing capital gains from trusts. Whitehair, Andrew L. Aug 1, 2014 3696
Final sec. 67(e) regulations: the end of a long journey. Cantrell, Carol A. Aug 1, 2014 4843
Trust can be a real estate professional: trustees performing services on a trust's behalf qualify the trust for the exception for real estate professionals to the passive activity loss disallowance. Reichert, Charles J. Jul 1, 2014 730
Case law opens options for trusts looking to minimize state income taxes. Schwartz, Jonathan Apr 1, 2014 2244
Avoiding the squeeze: trusts, estates, and the new ATRA tax regime: higher income tax rates and the net investment income tax change the rules for trust and estate planning. Barnett, Robert S.; Forspan, Elizabeth Apr 1, 2014 2573
State trust and estate income tax return checklist. McGahan, Sarah; Bergmann, Gregory A. Mar 1, 2014 368
CPAs and the trust fund recovery penalty. Kebodeaux, Keith Aug 1, 2013 1271
IRS once again confirms unfavorable position on material participation standard for trusts. Talacs, Natalie B. Aug 1, 2013 2198
Applying the new net investment income tax to trusts and estates. Nuckolls, John M.; Campbell, Michael; Jang, Jaclyn May 1, 2013 6262
Bankruptcy and the trust fund recovery penalty. Petra, Steven T.; Dorata, Nina T. Apr 1, 2013 2969
New decanting statutes offer road map for escaping fiduciary tax and updating trust terms. Weber, Mindy Tyson Apr 1, 2013 2908
Trust deductions: knight, Prop. regs. still govern. Anderson, Kevin D. May 1, 2012 1451
Significant recent developments in estate planning. Ransome, Justin; Schafer, Frances Oct 1, 2011 6896
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
Seven good reasons: credit shelter trusts remain relevant: estate planners should rarely, if ever, rely on portability. Rubin, Daniel S. Jun 1, 2011 2782
Lack of control does not except owners from trust fund recovery penalty. Beavers, James A. Jun 1, 2011 1066
The gross income requirement for trusts' charitable deductions. Schafer, Frances Feb 1, 2011 1889
Scope of foreign trust provisions in the HIRE Act. McNamara, Lawrence H., Jr. Nov 1, 2010 5049
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
Significant recent developments in estate planning. Ransome, Justin P.; Schafer, Frances W. Oct 1, 2010 10302
Gain from the sale of an income interest in a trust. Kahn, Douglas A. Sep 22, 2010 8372
Forgotten trust: a check-the-box Achilles' heel. Bishop, Carter G. Jun 22, 2010 21424
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
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
Supreme's limit trusts' ability to subtract investment-advice costs: the U.S. Supreme Court holds that trusts are subject to a two-percent floor for subtracting investment advisory fees from their taxable income. Gunnarsson, Helen W. Mar 1, 2008 1257
Volunteers and their responsibilities for trust fund taxes. Fouch, Scott R. Jul 1, 2007 4067
TEI urges the Canadian government to abandon legislation relating to foreign investment entities and non-resident trusts. Mar 1, 2007 1244
Tax accounting issues for foreign trusts. McNamara, Lawrence H., Jr. Jul 1, 2006 3151
Is a single-employer welfare benefit plan appropriate for a small business? Kehoe, Danea M. Feb 1, 2006 2850
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
Estate and trust investment advisory fees: 2% limit applies. Barton, Peter C. Nov 1, 2005 935
Split-interest trusts, 2002. Brief Article Dec 22, 2004 189
Split-interest trusts, 2002. Schreiber, Lisa M. Dec 22, 2004 10383
Some contested liability trusts now listed transactions. Gill, Kimberly Apr 1, 2004 646
New regs. on contested liability trusts. Auclair, David Feb 1, 2004 1593
IRA subdivided into trusts for each beneficiary satisfied RMD rules. O'Driscoll, David Feb 1, 2004 733
Old provision can lower taxes for trust beneficiaries. Schaengold, David Feb 1, 2004 423
Losses trust deducted were not from passive activity. Nash, Claire Y. Nov 1, 2003 607
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
Making principal invasions under Florida law when an interested party is serving as trustee. Miner, Jeffrey R.; Tiernan, Peter B. Mar 1, 2001 4080
Canadian legislation on foreign investment entities and non-resident trusts. Mar 1, 2001 8377
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
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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