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July 1, 2005
Articles
There's Nothing Good About The Estate Tax
H. Amos Goodall, Jr., author of the May issue's The Death Tax Is a Good Thing, is dead wrong to oppose a permanent repeal of the estate tax. For the fourth...
Death Tax Compromise?
As T&E was going to press, the wealth management community was buzzing with reports that Republican and Democratic Senators were working on new estate...
TARGET: SUPPORTING ORGANIZATIONS
David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC in Stamford, Conn., have this report: Momentum is building to gut the Type III supporting...
TAX LAW UPDATE
From David A. Handler, partner with Kirkland & Ellis LLP in Chicago, we have this report: Disclaimers in favor of donor-advised funds do qualify. In Private...
NEW BOARD MEMBER
We are pleased to announce an addition to the Trusts & Estates advisory board. Joining the Committee on Investments is Liz Miller, a managing director...
How I Will Comply With Circular 230
Circular 230,1 the Internal Revenue Service's pronouncement regulating written tax advice, applies to all tax practitioners, including estate planners...
Divorce And The Family Business
Stock in a closely held business can be the dominant asset of a married business owner. Therefore, if the owner gets divorced, the business is often the...
DAF Kickbacks
An unethical practice is widespread among charities with donor-advised fund (DAF) programs. Financial advisors1 benefit financially from promoting and...
Lessons From the Case Of the Invisible Picasso
Many art collectors try to avoid paying sales tax, capital gains and, ultimately, estate taxes. They craftily build collections below the radar by paying...
Feuding Fiduciaries
Being a trustee entails risk of personal liability. Being one of a number of trustees can increase the risk. In the legendary Matter of Rothko,1 a fiduciary...
FLP Wars Update
For much of the last decade, the Internal Revenue Service has engaged in a frontal assault on the use of family limited partnerships (FLPs) and other...
How to Buy Software
In the world of trust and estates software, no package is all things to all users trying to perform a given task. So, when looking to buy software, focus...
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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