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January 1, 2004
Articles
CELEBRATING OUR CENTENNIAL
Trusts & Estates magazine turns 100 in 2004 and we'll be celebrating all year long. This month, we are proud to announce that T&E's archives are available,...
THE UTC AND YOU
We have this report from the frontlines in Washington, D.C., by Donald D. Kozusko, a partner with Kozusko Lahey Harris LLP: The Uniform Trust Code may...
KEEPING 2036 OUT OF IT
Paul G. Marcotte, Jr., a partner in the Bethesda, Md. law firm of Paley, Rothman, Goldstein, Rosenberg, Eig & Cooper, Chtd., reports: On Nov. 7, the U.S....
CALLING ALL POTENTIAL HEIRS
John T. Brooks of Foley & Lardner gives us this heads-up: Estate of Carter, 4 Cal. Rptr. 3d 490 (4th Dist., Sept. 5, 2003), a recent decision of first...
CHARITABLE GIVING
From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC in Stamford, Conn. we have this update: Internal Revenue Service Issues Proposed...
Wartime Necessities
What's the purpose of an estate tax? Is it a budget booster or social engineering mechanism? Why, in recent times, has the debate over the size or existence...
Turbulent Times
One thing 2003 made clear: high-net-worth clients need thorough wealth managers now more than ever. Domestic and world events, federal legislation and...
Be Careful Out There
In 2003, the equity markets finally broke a three-year losing streak and the corporate bond market continued a strong rally that began in late 2002. Many...
Beyond Borders
These are the kind of earth-rattling headlines we read last year: IRS Reaches Agreement with Visa and MasterCard on Information Disclosure; Future of...
We're Talking Triage
There is nothing like an economic downturn to concentrate the mind wonderfully. That turn of phrase was coined by the 18th century English pundit Samuel...
Unexpected Drama
Between The Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and a handful of private letter rulings, 2003 wasn't nearly as good for retirement...
Every Man for Himself
The Medicare prescription drug debate dominated media reports about health care costs in 2003, but there were many other critical developments that will...
Let There Be Light
Scottish castles built in the 17th century had few windows. The reason was not defense, but taxes. A luxury tax of the day was measured by the size of...
It Could Get Worse
Last year, the government and courts moved against tools such as split dollar that have been used, perhaps abused, for years. If the regulation frenzy...
Hedging Death and Taxes
The repeal of the estate tax in 2010, with the concomitant phase-out over the intervening years, poses a paradox for planners:1 The tax will strike unevenly...
Of Delegating and Double Dipping
Recent scandals call into question the integrity of the securities and mutual fund markets: cooked corporate books, misconduct by investment banking firms...
The Two-Tier Solution
The U.S. capital market is attractive to nonresident aliens seeking to invest, because rates of return on investments historically have been higher and...
First Know the Law of the Land
Understanding the trust laws of different jurisdictions can give counsel a critical advantage in litigation. Case in point: Securities and Exchange Commission...
How Much Is That Gift CRT Worth?
When Brian, a successful young North Carolina businessman, notified the planned giving department at a mid-size Southern university that he had irrevocably...
Note from the Editor
Trusts & Estates is the town center where experts who serve the ultra-wealthy's planning needs gather to gain insight into their specialties and to learn about related professions. This community includes attorneys, fiduciaries, accountants, investment advisors, charitable giving specialists, family office executives, insurance agents and valuation experts.... More about us
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Don Kelley's Tech Review
Trusts & Estates magazine is pleased to present the monthly Technology Review by Donald H. Kelley -- a respected connoisseur of software and Internet resources wealth management advisors use to further their practices.
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