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March 1, 2005
Articles
CORRECTIONS
It's a CLT In the February 2005 article Long-Term Tsunami Aid, by Rorie Sherman on p. 72, the type of charitable trust recommended by Robert E. Shapre...
What's Implied in Bongard
From David A. Handler of Kirkland & Ellis in Chicago we have this report on the latest development in the Tax Court's understanding of the Internal Revenue...
CHARITABLE GIVING
From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC in Stamford, Conn., we have this update: Charities receive $10 billion from 60...
JOINING T&E INVESTMENT COMMITTEE
The editors of Trusts & Estates are pleased to announce the addition of Jeffrey L. Evans to the advisory board's Investments Committee. Evans, whose article...
HEET Wave
Planners have a challenge: They must find sophisticated, highly tax-efficient techniques that weave family values into financial plans but don't land...
Tear It Down
With just two revenue rulings, the Internal Revenue Service established the 5 percent exhaustion rule, which essentially says that if there is a more...
Can We Talk?
The most frequently cited reason for lawsuits against attorneys is poor client communication.1 Comprehensive communication is especially critical in the...
The SNT Trap
Special needs trusts (SNTs) trusts created for the benefit of a disabled beneficiary present exciting opportunities for corporate fiduciaries. They also...
Flexible Start Dates
With a traditional deferred gift annuity, guaranteed annuity payments are made to a donor and/or another individual for life, starting at a specified...
Her Death Was No Metaphor
Susan Sontag social commentator, critic, activist and acclaimed writer executed her last will and testament six months before she died on Dec. 28, 2004...
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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