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November 1, 2005
Articles
CORRECTION
Due to an editor's error, the October issue article on p. 72, Tell Clients: Start Talking, incorrectly stated the amount of time that Terri Schiavo was...
Let's Not Overstate the Benefits Of Short-Term Rolling GRATs
We read with great interest GRATs: On a Roll by Julie K. Kwon and Daniel J. Loewy in the June issue. Their article concluded that short-term rolling GRATs...
Tax Law Update
From David A. Handler, partner with Kirkland & Ellis LLP in Chicago, we have this report: Limited partnership interests allowed 32 percent discount Practitioners...
CHARITABLE GIVING
From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC in Stamford, Conn., we have this update: The Internal Revenue Service has introduced...
Strangi Question Remains
The U.S. Court of Appeals for the Fifth Circuit in July affirmed the Tax Court's findings in Strangi II that the bona fide sale exception to Internal...
Trust Protectors
Although trusts are, according to many theories, hundreds of years old, their provisions have changed more in the past 30 years than in the previous 300...
Nailing the Lawyer For His Debtor-Client's Sins
So what exactly are fraud, fraudulent conveyance, deceit and fraudulent transfer and when are attorneys accountable? Being a trustee entails risk of personal...
Consider the Implications
Many practitioners believe asset protection planning and estate planning are mutually exclusive. To some extent, this may be true; on rare occasions,...
OFFSHORE TRUSTS: CROSSING THE TS
Offshore trusts are popular estate-planning tools for a various reasons, especially legal impunity. Some offshore jurisdictions don't recognize foreign...
Florida, the Tax Haven
Florida has evolved into a U.S. tax and creditor protection haven, seducing wealthy individuals to migrate south. One of the biggest draws is that Florida...
Helpful Rulings
Some helpful rulings for retirement benefits planning were announced in 2005. One court ruling defines higher education expenses, a revenue ruling clarifies...
Hurricane Aftermath
The Katrina Emergency Tax Relief Act that President Bush signed Sept. 23 included some substantial changes to the legislation initially proposed. What...
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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