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October 1, 2004
Articles
Tax Update
From David A. Handler in the Chicago office of Kirkland & Ellis LLP, we have this report: Proposed Regulations for GST Predeceased Parent Rule The predeceased...
CHARITABLE GIVING
From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC in Stamford, Conn., we have this update: Disclaimer Followed by Reformation Salvages...
New Golden Rule For Partnerships
On May 20, the U.S. Court of Appeals for the Fifth Circuit delivered good news to estate planners with its long-awaited holding in Kimbell v. U.S.1 The...
GRAT 'n' Gift
A wealth planning professional would have had to be living on Mars not to know that Internal Revenue Code Section 7520 rates dipped to historic lows in...
Rise of the Management Trust
Although the trust comes with a long historical pedigree, it has undergone a radical transformation in the past century. The core function of the trust...
A Century of Celebrity Wills
From Mark Twain's final days in Redding, Conn. to Marlon Brando's last tango in Los Angeles, wills drafted by the rich and famous testify to the dramatic...
Federal Tax Timeline
Trusts & Estates was started in 1904 as a periodical called Trust Companies in response to the rise of the trust banking industry in the United States....
Wither the Nation?
There's a debate raging this election year over whether America is in the throes of a new Gilded Age, with the nation's riches increasingly concentrated...
When Foundations Succeed
Estate planners live in uncertainty. Historically, the strongest selling point for their services has been helping clients minimize estate taxes. But...
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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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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