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February 1, 2004
Articles
T&E ONLINE
We are pleased to announce that Trusts & Estates magazine now offers 15 years worth of archives on the Internet at trustsandestates.com. This database,...
CHARITABLE GIVING
David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC in Stamford, Conn. have this report on final Treasury regulations for Internal Revenue...
TAX LAW
From David A. Handler in the Chicago office of Kirkland & Ellis, we have this update: Proposed regulations issued on IRC Section 2032 alternate valuation...
NEW T&E COMMITTEES
We are pleased to announce that the magazine has newly-constituted committees on the fiduciary professions and on practice development. The new chair...
Strangi II Where From Here?
The Tax Court's second opinion in the now famous Estate of Strangi v. Commissioner (Strangi II)1 sent shockwaves throughout the estate-planning profession...
Strangi's Stranglehold On Offshore Planning
In the months since the Tax Court's decision in Estate of Strangi v. Commissioner (Strangi II) much has been written about its impact on estate planning,...
Foreign Trusts: An Answer To the Capital Loss Debate
The enactment of the Small Business Job Protection Act of 1996 expanded the differences in grantor trust rules for foreign and domestic trusts. At the...
Taxing CRT Payments
In November of 2003, the Internal Revenue Service proposed new regulations governing the taxation of charitable remainder unitrust and annuity trust payments....
Lost at Sea?
What some have called a perfect storm is lashing the American defined-benefit (DB) pension fund industry. If a few years ago I tried to imagine the worst...
Choosing a Trustee
When the time comes to form a trust, there are no hard-and-fast rules about the trust's beneficiaries, size, goals or duration. But a recent survey did...
All in the Family
Nicholas Pritzker had nothing but brains and energy when he came to America from Kiev in 1881 as a 10-year-old. More than a century later, his heirs sat...
Don't Be Inflation's Victim
When arriving at a long-term wealth management plan, investors and their advisors need to estimate a number of critical variables. Likely future changes...
Real-World Vs. Book Learning
Traditionally trust professionals needed little more than a degree in business or law. But today's competitive environment demands a wider range of knowledge....
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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Bookstore / Library
Tech Center
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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