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January 1, 2005
Articles
UTC Is No Threat to SNTs
This letter is in reaction to the article A Threat to All SNTs by Mark Merrick and Douglas W. Stein, which appeared in Trusts & Estates' November 2004...
Portraits of Rich Kids
In the 1880s, early in John Singer Sargent's career, he confronted a dilemma when painting children's portraits for wealthy English patrons. The artist,...
TAX LAW UPDATE
David A. Handler of Kirkland & Ellis in Chicago reports: The IRS Okays a Daisy Chain of Disclaimers In Private Letter Ruling 200442027 (issued June 21,...
CHARITABLE GIVING
From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC in Stamford, Conn., we have this report on the U.S. Court of Appeals for the Sixth...
ADVISORY BOARD CHANGES
Trusts & Estates is pleased to announce the appointment of two advisory board chairs: Charles L. Ratner is moving from the Estate Planning & Taxation...
CORRECTIONS
The November issue article titled A Museum of Their Own has an inaccurate statement in the last line of paragraph 6. It should read as follows: If the...
Busy Enough
It'd be easy to write off 2004 as a year of much talk and little action when it comes to trusts and estates law easy, but misleading. While it's true...
The Sky Is Not Falling
Of course, no one knows for sure what will happen to the federal estate tax. And it may happen, because of surprising developments this December in the...
Scandal Fallout
After a year of scandals, the not-for-profit community might find inspiration in Shakespeare's aphorism: Sweet are the uses of adversity. Charities and...
A New Way Of Doing Business
The past year was difficult for life insurance in estate planning. This year will be worse. But the astute insurance professional and other members of...
Take Note
The year 2004 saw developments in retirement benefits ranging from new final, minimum distribution regulations for defined benefit plans to a crackdown...
Tough Times
The year 2004 wasn't one in which to take chances; and 2005 is shaping up the same way. The global economy is dependent on two commodities: oil and the...
Why Section 2036(a)(2) Shouldn't Apply to FLPs
Internal Revenue Code Section 2036(a)(2) includes in a decedent's gross estate the value of transferred property (except in the case of a bona fide sale...
Atkinson Lessons
The implications of a case handed two years ago have not been adequately appreciated by practitioners. The Court of Appeals for the Eleventh Circuit on...
T&E Software and Online Resources
This article updates the guide published in Trusts & Estates, volume 143 (January 2004) and examines trust and estates software and online resources....
Look, Up in the Sky
Although he played Superman on the silver screen, it was after Christopher Reeve broke his neck and became paralyzed in 1995 at age 42 in a horseback...
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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