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October 1, 2005
Articles
Tax Law Update
David T. Leibell and Daniel L. Daniels, partners in Stamford, Conn.'s Cummings & Lockwood LLC, report: The Internal Revenue Service has updated the specimen...
TAX LAW UPDATE
David A. Handler, a partner in the Chicago office of Kirkland & Ellis LLP, reports: Gift to club qualifies for annual exclusion. In Private Letter Ruling...
CORRECTIONS
Due to an editor's error, September's article PPLI Primer, by Charles L. Ratner, contained a misstatement on p. 37. The paragraph in question should have...
Katrina Relief
While President Bush and the Federal Emergency Management Agency were suffering scathing criticism for their slow response to the crisis Hurricane Katrina...
Parting Gifts
Divorcing couples may run the risk of incurring gift tax liability if their attorneys do not draft their settlement agreements with an eye on Internal...
Taste Test
To better serve clients, it may be important for us to move to the other side of the desk. If the results of our decisions impacted our own family members,...
Protecting Donations
The American Jobs Creation Act of 2004 (AJCA) significantly changed the charitable gift1 substantiation requirements concerning qualified appraisals (QAs).2...
Great Boards Make A Real Difference
The recent, intense scrutiny of non-profits has centered mostly on whether they are complying with legal and ethical obligations. For the past two years,...
Never Can Say Goodbye
One of the defining characteristics of closely held business owners is their need to control. This need prevents many from using lifetime transfer strategies,...
TELL CLIENTS: START TALKING
Advisors take note: Baby Boomers and their parents need to do some serious talking. According to a new study, Americans in their 70s are more at ease...
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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