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January 1, 2006
Articles
Coping Mechanisms
So, is estate planning an endangered profession or what? The sword of permanent estate tax repeal has been hanging over planners' heads for more than...
PENSION PLAN ALERT
If you have business-owner clients run do not walk to check that their pension plans are in order. And if they are not, quickly ask the Internal Revenue...
TAX LAW UPDATE
From David Handler in the Chicago office of Kirkland & Ellis, we have this report: Bequest intended to qualify for marital deduction. In Estate of Sowder...
CHARITABLE GIVING
From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC, in Stamford, Conn., we have this update: IRS denies estate's request for extension...
T&E ADVISORY BOARD
Trusts & Estates is a peer-review journal and, as such, its advisory board plays a vital role. Board members act as editors, evaluating unsolicited manuscripts...
The Big News
Two in 2005 had enormous ramifications for estate planning. The first was actually a nonevent; the dog didn't bite the man: The Republicans failed to...
It Couldn't Hurt
Many estate planners these days see the estate planning marketing glass as half empty and leaking. An ever-increasing portion of their clients and prospects...
Tough Times
Trustees face many challenges as we begin the year 2006. First, trust institutions are grappling with the anti-money laundering (AML) and bank secrecy...
The King Is Dead, Long Live the King!
It remains to be seen whether anybody was playing a cosmic joke when Hurricane Wilma was tearing South Florida apart at the same time that President Bush...
Who's Giving? Who's Receiving?
Americans pride themselves on their philanthropy. Our economic contributions to charity and volunteerism far exceed those of other countries in the developed...
A Golden Opportunity
The year 2005 saw a lot of legislative and Treasury Department action in the employee benefit area. This is nothing new. Since the Employee Retirement...
Letters of Wishes
Upon accepting a trust, a trustee may be given a non-binding letter of wishes by the settlor.1 Such statements are designed to offer trustees of discretionary...
Storm Surge
is a word that no trustee wants to see next to his name. Yet one consequence of recent natural disasters, most notably Hurricane Katrina, will be a surge...
A Closer Look at Those New Specimen CRUTs
The Internal Revenue Service has done a yeoman's service in publishing specimen safe-harbor charitable remainder unitrust (CRUT) agreements for inter...
A Well-Intentioned Mistake: Revenue Procedure 2005-24
Revenue Procedure 2005-241 published April 18, 2005 and effective as of March 30, 2005 is among the most controversial rulings promulgated by the Internal...
Dear Congress
Back in 2001, Congress enacted sweeping changes to the transfer tax system, including a host of technical corrections that are important to practitioners....
Private Foundations'Investing Options
Private foundations are usually organized as trusts or not-for-profit corporations. When choosing between the two, advisors tend to focus on ease of formation...
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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