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July 1, 2004
Articles
Oh Those Tricontamillionaires!
Atrio of recently released surveys suggests that estate planners are probably going to be chasing after the same clients those with $30 million and more....
ESTEE LAUDER'S ESTATE
At first glance, the media reports that Estee Lauder's children were selling stock to raise $550 million for taxes, seem shocking. To owe that much in...
TAX UPDATE
From David Handler of Kirkland & Ellis LLP in Chicago, we have this update: Trust assets are included in an estate when the grantor controls the distributions...
CHARITABLE GIVING
From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC in Stamford, Conn., we have this update: Senate Finance Committee recommends sweeping...
COVER POSTSCRIPTS
Here are reports on two of the items featured on Trusts & Estates covers: On the November 2003 cover: Maria Altmann's suit to recover six paintings from...
Unrelated Beneficiaries
There are many clients whose primary beneficiaries are not a spouse, children or other closely related person. In fact, beneficiaries often are completely...
Trustees' Dilemma With Section 643
When a retirement plan death benefit is payable to a trust, what is the income beneficiary entitled to? Recently released Internal Revenue Service final...
The Frozen T-CLAT
How would you like to offer your well-to-do clients an estate plan that eliminates or significantly reduces estate taxes and generation skipping taxes...
Florida Homestead Traps
People should think carefully before deciding to move to Florida to take advantage of the state's favorable asset protection laws. Attorneys and advisors...
Drafting Offshore Trusts
About 15 years ago, offshore asset protection trusts were a somewhat exotic product, offered by only a handful of attorneys in the United States. One...
Asset Protection's Bad Boy
It's Thursday morning, June 17, and a small bankruptcy courtroom in downtown Miami is packed with lawyers and summer associates who have gathered to see...
An Untapped Market: Family Business Owners
Although the majority of executives in charge of small businesses worry about being sued, fewer than one in five have asset protection plans in place....
Clean Up Rule 144A
On April 30, 1990, the Securities and Exchange Commission implemented Rule 144A, which it viewed as the first step toward achieving a more liquid and...
Full Disclosure Is Best
Some commentators argue for trusts that prevent disclosure to beneficiaries.1 I am struck by how easy it is to forcefully advocate an idea that is risky...
Shaping the Reform Debate
Not all wealthy clients enjoy the prospect of a permanent estate tax repeal. Because federal lawmakers keep talking about making the repeal permanent...
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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