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June 1, 2005
Articles
Tax Law Update
From David A. Handler, partner with Kirkland & Ellis LLP in Chicago, we have these reports: IRS issues ruling on income taxation of deferred annuity....
ROAD MAP
From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood, LLC, Stamford, Conn., we have this update: IRS approves disclaimer of residuary estate...
Safeguarding Against Troubled Marriages
Modern life creates some distasteful situations. Marriages fail. Wealthy clients want to cut off estranged wives and husbands. Or there's a remarriage...
Come to America
Once, it was common to advise international clients to set up their tax-free trusts in one of the offshore tax havens places with sun-kissed beaches and...
If the Price Is Right
Ever since stock options were listed on the Chicago Board Options Exchange in 1973, the most popular and widely practiced option strategy has been selling...
GRATS: On a Roll
The impact of decisions that planners make about GRATs in transferring wealth can now be more precisely quantified. Advances in quantitative modeling...
Investment Challenges For Private Foundations
Private non-operating foundations in recent years have faced increasing governmental scrutiny of their compliance with the Internal Revenue Code1 and...
New Rules, Old Game
Pundits are warning that when the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPA) goes into effect this fall (Oct. 17 for most...
Repeal Really Could Happen
Why is it that so many secretaries and mid-level employees believe the estate tax should be permanently repealed? How is it that the gay and lesbian community...
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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