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September 1, 2004
Articles
Better Watch Out
Intensifying the spotlight on charities, the Internal Revenue Service announced Aug. 10 that it intends to scrutinize executive compensation at some 2,000...
ASSET PROTECTION
Gideon Rothschild, partner in New York's Moses & Singer LLP, reports: Oklahoma and Missouri have passed asset protection trust legislation bringing to...
TAX UPDATE
From David Handler of Kirkland & Ellis LLP in Chicago, we have this update: New proposed IRC Section 2702 regulations. On July 23, the Internal Revenue...
CHARITABLE GIVING
From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC in Stamford, Conn., we have this update: IRS approves donor control of investments....
MUSLIM DONORS ARE NERVOUS
To great fanfare, the government recently indicted seven leaders of the largest Muslim charity in the United States, the Holy Land Foundation for Relief...
MULTI-FAMILY OFFICES MUSHROOM
Sixty-four of the top multi-family offices had more than $169 billion in assets under management at the end of 2003, up 17 percent from 2002, according...
2004-64 Sparks Applause But Leaves Questions
The intentionally defective grantor trust1 is a mainstay of many estate plans. Yet, for more than a decade, the IRS has struggled with the transfer tax...
On Marital Deductions
Roy M. Adams and Charles A. Redd partners in the New York and St. Louis offices of Sonnenschein, Nath and Rosenthal LLP held an online teleconference...
Post-Death Income Taxes
Sophisticated estate plans generally include certain types of family entities, such as family limited partnerships (FLPs), family trusts or combinations...
Cut Down in the Prime Of Her Estate Planning
What remedies are available when an unexpected death short-circuits an estate plan, leaving heirs to pay more taxes than they would have had their benefactor...
Debunking a Myth
Many estate planners are aware that bequests in wills and trusts of pecuniary amounts can pose an income tax problem. Many assume that the problem also...
Can Creditors Tap Retirement Assets?
How and when the assets in qualified plans and individual retirement accounts (IRA) and their benefits are exempt from claims of creditors is a much litigated...
Retiree-Friendly Regulations
Calculating required minimum distributions (RMDs) from tax-qualified retirement plans1 is one of the most pressing questions advisors face. Many wealthy...
What, No Succession Plan?
For family-owned businesses, making sure that the company stays in family hands usually is of paramount importance. Indeed, in a recent survey, most family...
Document Deficiency
The July 12 decision in Senda v. Commissioner1 is another prime example of how taxpayer abuses lead to Internal Revenue Service victories. Certainly,...
Note from the Editor
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