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September 1, 2005
Articles
No Hard Evidence
In the article DAF Kickbacks, (July 2005), author Bruce B. Makous claims that asset-retention arrangements involving sales commissions/incentives for...
Tax Law Update
From David A. Handler, partner with Kirkland & Ellis LLP in Chicago, we have this update: Final regulations issued for the predeceased parent rule. On...
CHARITABLE GIVING
From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC in Stamford, Conn., we have the following update: IRS rules favorably on court-ordered...
The Disclaimer
Residuary bequests to private foundations are a common form of charitable giving. Typically, a testator's will provides for certain bequests to individuals,...
The Accidentally Perfect Non-grantor Trust
Much has been written about the intentionally defective grantor trust (IDGT). Transfers to an IDGT are completed gifts for gift tax purposes; and the...
PPLI Primer
Cash value life insurance through its tax-deferred growth of the cash value, tax-free access to that cash value and a tax-free death benefit can provide...
Surprising Decisions
Several recent fiduciary cases have results as unexpected as the ending of an O'Henry short story. A Pennsylvania trustee in a case called Sky Trust1...
Keeping Benefits Safe From Creditors
Only a minority of clients seem to be aware of the need to protect accumulated tax-qualified retirement benefits1 from potential future creditors. In...
Why Not to Invest In Non-Deductible IRAs
People who are too wealthy to qualify for either a deductible individual retirement account (IRA) or a Roth IRA have the option of contributing to a non-deductible...
Double Deaths
Retirement benefits are typically left to the participant's surviving spouse with the expectation that she1 will do something with them: either roll the...
Let's Get Personal
The Institute for Private Investors' annual Family Performance Tracking surveys have found over the past few years that most high-net-worth investors...
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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