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August 1, 2005
Articles
HEADLINE
Barry Nelson, partner in North Miami Beach, Fla.'s Nelson & Levine, P.A., has this report: When the Bankruptcy Abuse Prevention and Consumer Protection...
TAX LAW UPDATE
From David A. Handler, partner with Kirkland & Ellis LLP in Chicago, we have this report: Disclaimer of IRA qualifies after receipt of required distribution...
CHARITABLE GIVING
From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood in Stamford, Conn., we have this update: The IRS approves dividing a CRT for reasons...
CORRECTION
In the July issue, DAF Kickbacks, on p. 34, an organization's name was incorrectly stated. It's The National Committee on Planned Giving....
Rise of the Purpose Trust
Most estate planners know the three basic elements of a trust: a trustee, a corpus, and one or more beneficiaries. Many commentators regard the presence...
Death of an IDIT Noteholder
Practitioners argue about what the income tax consequences are if the seller in an IDIT transaction1 (Installment Sale to an Intentionally Defective Grantor...
Selling CRT Lead Interests
Over the last 20 years, investors have been increasingly demanding liquidity in nearly every aspect of their financial lives. Real estate investment trusts...
SFO to MFO Conversions
Many wealthy families are tempted to convert their single-family offices (SFOs) into a multi-family office (MFOs). The hope is that sharing their office...
Eyes Wide Open
While modern corporations practice the art of risk management, this is not common among family enterprises, not even the most sophisticated. While wealth...
Appreciating Corporate Trustees
I have not always been an advocate of corporate trustees. Quite the contrary. I used to give a standard speech when my clients were wondering whom to...
Tech-savvy Family Offices
Management's highest priority is profitability1 and profits depend mostly on pricing2, according to two recent studies of the multi-family office industry....
We Can't Stop Loving You
How does a blind man sign his will? One of the most famous blind men the singer, pianist and composer Ray Charles had his manager, Joe Adams, a longtime...
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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