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...

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Build a Better Endowment

Solid university endowments can survive economic storms...

A Pitch for Privacy Rights

Milwaukee Brewers relief pitcher asks court to seal the records of his wife’s cocaine-related death...

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Accruit

Streamlining the management of like-kind exchanges...

Analyzing ILITs

InKnowVision has a spreadsheet-based software that helps wealth planners look at irrevocable life insurance trusts...

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Download The 2009 Findings from a Nationwide Survey of Estate Planning Attorneys

Podcasts

Advising the Wealthy:
It's a Whole New Game

Charlie Ratner talks with estate-planning expert Lou Harrison, investment guru Michael Lewitt and retirement benefits specialist Mike Jones. Register for this timely podcast......

Webinars

Aligning Charitable Giving & Life Insurance

Best Practices, Planning Techniques, and Philanthropic Benefits. Tanya Howe Johnson, President & CEO of the PPP, Kelly Kidwell, President & CEO of Pacific Advisors and Chairman of the AALU Charitable Planning Committee, and Phil Cubeta, the Sallie B. and William B. Wallace Chair in Philanthropy at the American College. Available On Demand!...

Integrative Philanthropy

Times are tough - in fact, donors are more careful to integrate their philanthropy with their financial and estate planning. Robert F. Sharpe, Jr. and Marc D. Hoffman describe the current philanthropic/political landscape and review the techniques that donors of means are now increasingly using to optimize their giving.
Available On Demand!...

The Electronic Practice

Learn how to get the most out of your computer as you work with trusts and estates matters. Sponsored by Sungard -
Available On Demand!...

Press Releases

Findings from the Third Annual Industry Trends Survey

WealthCounsel, a nationwide organization of estate planning attorneys, and Trusts & Estates magazine today released the results of the Third Annual Industry Trends Survey which was released at the 44th Annual Heckerling Institute on Estate Planning educational conference....

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