Tax Law Update

Beneficiary is treated as an owner of a trust under Internal Revenue Code Section 678 In Private Letter Ruling 200949012 (Dec. 4, 2009), the grantor proposed...

Defined Value Clauses Better Defined

After a 2006 opinion from the U.S. Court of Appeals for the Fifth Circuit in McCord v. Commissioner,1 many practitioners expanded their use of defined...

Gain Is Realized at Death

An installment sale to an irrevocable grantor trust is a popular estate-planning tool that allows the grantor to freeze the growth of an appreciating...

No Gain at Death

In a 2002 article,1 we examined at length the income-tax effects of the termination of a grantor trust by reason of the death of the grantor in the context...

Consider the MAT

Recent private letter rulings issued by the Internal Revenue Service1 have created concern among estate-planning attorneys regarding the best way to draft...

Special Report - Review of Reviews

The Busy Practitioner's Guide To Student-Edited Law Journals

The economy is in turmoil. Clients are nervous. Work is consuming. There wasn't enough time in the day before the financial crisis hit. There's even less...

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Build a Better Endowment

Solid university endowments can survive economic storms...

A Pitch for Privacy Rights

Milwaukee Brewers relief pitcher asks court to seal the records of his wife’s cocaine-related death...

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Accruit

Streamlining the management of like-kind exchanges...

Analyzing ILITs

InKnowVision has a spreadsheet-based software that helps wealth planners look at irrevocable life insurance trusts...

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Download The 2009 Findings from a Nationwide Survey of Estate Planning Attorneys

Podcasts

Advising the Wealthy:
It's a Whole New Game

Charlie Ratner talks with estate-planning expert Lou Harrison, investment guru Michael Lewitt and retirement benefits specialist Mike Jones. Register for this timely podcast......

Webinars

Aligning Charitable Giving & Life Insurance

Best Practices, Planning Techniques, and Philanthropic Benefits. Tanya Howe Johnson, President & CEO of the PPP, Kelly Kidwell, President & CEO of Pacific Advisors and Chairman of the AALU Charitable Planning Committee, and Phil Cubeta, the Sallie B. and William B. Wallace Chair in Philanthropy at the American College. Available On Demand!...

Integrative Philanthropy

Times are tough - in fact, donors are more careful to integrate their philanthropy with their financial and estate planning. Robert F. Sharpe, Jr. and Marc D. Hoffman describe the current philanthropic/political landscape and review the techniques that donors of means are now increasingly using to optimize their giving.
Available On Demand!...

The Electronic Practice

Learn how to get the most out of your computer as you work with trusts and estates matters. Sponsored by Sungard -
Available On Demand!...

Press Releases

Findings from the Third Annual Industry Trends Survey

WealthCounsel, a nationwide organization of estate planning attorneys, and Trusts & Estates magazine today released the results of the Third Annual Industry Trends Survey which was released at the 44th Annual Heckerling Institute on Estate Planning educational conference....

2009 Events