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November 1, 2011
Briefing
Tax Law Update
Internal Revenue Service extends filing and payment deadlines for estates of decedents dying in 2010 In Notice 2011-76 (Notice), the IRS provided relief...
Philanthropy
The Internal Revenue Service and the courts have been very active this year in the charitable arena. There have been informal reports of increased audit...
Features
A Gift From Above: Estate Planning On a Higher Plane
Generally, most clients want the same thing: control, use and enjoyment of their assets until death and protection of their assets from potential claimants....
The Quarterback Dilemma
Estate plans originate in a number of ways, but in every one, early on in the process, the client interacts with at least one estate planner who may be...
With This Ring I Thee Tax
On June 24, 2011, 42 years after the gay rights movement began with the Stonewall Riots in New York City, Governor Andrew M. Cuomo signed the Marriage...
A Decent Proposal
Practitioners traditionally have had limited tools to address a taxpayer's individual retirement account. Since amounts in an IRA can be subject to both...
Special Report: The International Practice
Unconventional Wisdom
From an international perspective, family businesses in the Gulf region are taking new approaches to succession. In five areas, some leading Gulf families...
Unpredictable Treatment
As the world appears to shrink, more people acquire property in multiple jurisdictions or have family members living in different countries. Residents...
The Accidental American
Too often, people who live outside the United States and are citizens of other countries discover that they're U.S. citizens as well and, therefore, owe...
Defending Offshore Trusts From Foreign Attack
Trustees sometimes find themselves staring down the barrel of the litigation gun, whether as the target, or, more typically, as a neutral party standing...
Tales From The Trenches
Avoid Erroneous Assumptions: Ask First, Draft Later
The best plans and intentions can be led astray by misconceptions based on erroneous assumptions, especially with philanthropic succession planning. Often,...
Topics of Interest
| Estate Tax | Donor Advised Funds |
| GSTs | Family Offices |
| Private Foundations | Life Insurance |
| 2010 Tax Act News | Industry Trends Surveys |
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Poll
Topics of Interest
| Estate Tax | Donor Advised Funds |
| GSTs | Family Offices |
| Private Foundations | Life Insurance |
| 2010 Tax Act News | Industry Trends Surveys |
E-Newsletter Signup
Videos
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Technology Review is a free monthly e-newsletter from Trusts & Estates and nationally renowned expert Donald H. Kelley. It is geared to keeping estate planning lawyers current on the latest tech news they can use.
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2011 Trust Glossary
Click here to download the 2011 Trust Glossary
50 Years Ago This Month
| 50 years ago, in May 1962, we featured articles such as: "Future of Canadian Trusteeship" by Arthur H. Mingay", "Training Trust Employees" by Ian M. Marr, "What is a Trust Officer?" by Eric J. Brown, and "Selling Services" by Donald I. Webb. |
Conrad Teitell's Guide to Tax Benefits For Charitable Gifts
Click here to view the most up to date guide (September 2011)
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