Briefing

Note From the Editor

As we went to press this month, a few developments in the estate-planning world occurred, but uncertainty still prevailed. The House of Representatives...

Tax Law Update

Tax Court collapses gift and sale transaction but upholds discount In 2009, the Tax Court held that the single member limited liability company (LLC)...

Features

Beware of Federal Super Creditors

Is there such a thing as bulletproof asset protection against federal claims? Many estate planners say and advise their clients to use or rely on certain...

Estate Planning for Unmarried Partners: Detriment or Opportunity?

Unmarried partners don't enjoy the protections and benefits that are unique to marriage. For example, unmarried partners aren't entitled to an intestate...

New IRS Holistic Audit Program

The federal government recently has enacted several laws increasing the reporting obligations of both U.S. resident and non-resident taxpayers and imposing...

Investment and Tax Strategies for A Changing Environment

For decades, the United States had a top marginal tax rate as high as 50, 70 and even 90 percent.1 As a matter of fact, for the past 50 years there have...

Committee Report: Fiduciary Professions

The 2010 Landscape for Fiduciaries

Since Jan. 1, 2010, trustees and personal representatives have faced a new transfer tax landscape one filled with questions but very few answers. For...

Settlor Incompetence and The Trustee's Quandary

It can be difficult on a personal level to watch a client, whom you may have known for years, begin to lose his mental capacity. But if that client is...

Private Equity Investing in Trust

Sophisticated trust portfolios often benefit from direct exposure to active and passive investments made in venture capital (VC) and private equity. However,...

Special Report: Review of Reviews

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

Which articles appearing in student-edited law journals should estate planners be familiar with? Our experts will tell you. With the help of Alison Shea,...

See Entire Table of Contents

Wealth Watch E-Letter Subscribe

Taxpayer Achieves Victory in an Audit of Personal Residence Trust

The IRS allows a swap of a residence for a promissory note in a pre-effective date PRT...

The Future of Philanthropy

New report stresses that those donors, private foundations and community foundations engaging in philanthropy must “act bigger” and “adapt better” in the future...

View Past Wealth Watch E-letters...

Tech E-Letter Subscribe

VestingPoint.com’s Retirement Calculator

Evaluate retirement projections with this online tool...

TOTAL Planning Suite

Serve all phases of your client’s retirement plan with this suite of tools...

View Past Technology Review Newsletters

Past Issues

  • June Issue
  • May Issue
  • April Issue
  • March Issue
  • February Issue
  • January Issue
  • December Issue

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

Roth IRA Conversions - The Critical Issues

Whether you are a tax professional, estate planner or financial advisor, it is important that you are well-equipped to effectively advise clients regarding Roth IRA conversions. -
Available On Demand!...

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!...