Briefing
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Note From the EditorSeptember is turning out to be a month of transitions for our editorial advisory board. We say good-bye to a few board members who've stepped down, and... Tax Law UpdateSecond Circuit vacates Tax Court's determination on inclusion of transferred interest in real estate under IRC Section 2036 In Estate of Stewart v. Commissioner,... |
Features
GRAT Expectations
Somewhere in a bleak house in Washington, D.C.a plot exists. The conspirators are working against a favorite planning tool, the grantor retained annuity...
Family Capital Planning and Captive Risk Management
Well Georgia Sam he had a bloody noseWelfare Department they wouldn't give him no clothesHe asked poor Howard where can I goHoward said there's only one...
Do Your Homework on Indexed Universal Life Insurance
The world of life insurance presents what feels like a never-ending array of products and choices. One of these emerging product structures, indexed universal...
Committee Report: Retirement Benefits
Are IRAs and Charities the Perfect Match?
You own individual retirement account and non-IRA assets. You want a certain amount of your estate to pass to charity, and you want the charitable gift...
Plan Ahead for Roth IRA Conversions
Beginning in 2010, individuals are allowed to convert or roll over certain distributions from retirement plans and IRAs to Roth IRAs regardless of their...
Creditor Claims on Retirement Benefits
Four recent court decisions shed some new light on certain situations clients may encounter in dealing with creditors' claims on individual retirement...
Offset Your Roth IRA Conversion Costs By Acting Charitably
Roth individual retirement accounts offer the enticing benefits of tax-free growth and the ability to make withdrawals during retirement when certain...
