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December 1, 2005
Articles
Tax Law Update
From David A. Handler, partner in the Chicago office of Kirkland & Ellis LLP, we have this report: Transfer restrictions in a family limited partnership...
CHARITABLE GIVING
From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC, in Stamford, Conn. we have this update: IRS permits funds set-aside by a private...
Reconsider the GRIT
The enactment of Internal Revenue Code Section 27021 in 1990 sounded a virtual death knell for the grantor retained income trust (GRIT). The GRIT fell...
Get Grant Making Right
Private foundations in the United States donated about $1.38 billion in grants to individuals in the last five years.1 But extensive regulatory requirements...
Inheriting from Abroad
Over the years, planners have found several techniques useful in helping non-U.S. families pass wealth to the next generation: offshore personal investment...
Nonresident Aliens
The gross estate of a nonresident alien1 (NRA) is determined in the same manner as the gross estate of a U.S. resident or citizen, although it's generally...
You Must Remember This
With the accelerating globalization of economic relations and the compression of travel and communication distances between countries, increasing numbers...
Just Off the Boat, Trust Fund in Hand
Many wealthy people today spend substantial amounts of time in various countries and many may eventually find themselves becoming tax residents of the...
This American Life
Peter Jennings, the longtime ABC News anchorman born in Canada, wound up living the American dream and dying with an estate worth in excess of $50 million,...
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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