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...

Topics of Interest

Estate Tax Donor Advised Funds
GSTs Family Offices
Private Foundations Life Insurance
2010 Tax Act News Industry Trends Surveys

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Topics of Interest

Estate Tax Donor Advised Funds
GSTs Family Offices
Private Foundations Life Insurance
2010 Tax Act News Industry Trends Surveys

E-Newsletter Signup

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Technology Review is a free monthly e-newsletter from Trusts & Estates and nationally renowned expert Donald H. Kelley. It is geared to keeping estate planning lawyers current on the latest tech news they can use.

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Philanthropy Tax Guide

Each month, Conrad Teitell reports on and analyzes as important tax development governing charitable contributions, including how to maximize the benefits and avoid the pitfalls.

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2011 Trust Glossary

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50 Years Ago This Month

50 years ago, in May 1962, we featured articles such as: "Future of Canadian Trusteeship" by Arthur H. Mingay", "Training Trust Employees" by Ian M. Marr, "What is a Trust Officer?" by Eric J. Brown, and "Selling Services" by Donald I. Webb.

Conrad Teitell's Guide to Tax Benefits For Charitable Gifts

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