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March 1, 2004
Articles
A DEMANDING GIFT
Joan Kroc made history when her will gave the Salvation Army $1.5 billion the largest known donation to a charity in history. For the Salvation Army,...
CHARITABLE GIVING
From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC in Stamford, Conn. we have this update: A new strategy for split interest charitable...
REDUCING ESTATE TAXES
From David Handler of Kirkland & Ellis LLP, we have this update: A general power of appointment over a spouse's revocable trust uses unified credit. The...
CORRECTIONS
The six graphs in Where the Money Goes, page 67 of the October 2003 Trusts & Estates, which accompanied the article Holistic Planning, by H. Allan Shore...
In Defense of Quiet Trusts
Despite its scope, the Uniform Trust Code (UTC) has provoked surprisingly little debate since it was first proposed by the National Conference of Commissioners...
Go Offshore to Avoid Trust Transparency?
As more states adopt the Uniform Trust Code,1 it is going to become increasingly difficult for trust settlors and trustees to maintain the levels of confidentiality...
More Clients Should Choose Trusts
Until recently, the emphasis in estate planning was on saving estate taxes. But there is more to estate planning than taxes. Even the most sophisticated...
Donating Right Before the Deal
Will you know what to do when a client calls with good news, good news, bad news? The first good news is that he is about to experience a liquidity event...
Patenting Tax Strategies
Several years ago, financial advisor Robert Slane began to notice something unusual when he would talk business with other advisors. Repeatedly, he encountered...
Wanted: Outside Counsel
The hot markets today are single-family and multi-family offices. Lawyers want their business and with good reason. These clients have a lot of money...
Consider SLP Liquidation Activity
Most valuation experts use data from the syndicated limited partnership (SLP) market to determine applicable valuations for family limited partnerships...
Don't Accept Defeat
In the past decade, taxpayers grew accustomed to increasing valuation discounts thanks to a string of victories over the Internal Revenue Service. But...
Deconstruct the Studies
The value of a block of stock is influenced by many characteristics, including the level of control (or lack thereof) and the degree of marketability...
Target: Abusive Roth IRA Deals
It's a shame when promoters turn a legitimate retirement savings vehicle into an abusive tax shelter, but that's what has happened with Roth IRAs. Now...
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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