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...
Note From the Editor
It can be hard to think about others when we're faced with our own problems. And these past few months haven't been easy. When I last checked, the U.S....
Where Do You Live?
State governments are, more than ever, struggling to meet budget deficits. But state legislators often find that raising taxes and cutting programs aren't...
Raising the Bar
Dramatic new Securities and Exchange Commission (SEC) disclosure requirements will change the way trustees choose and manage financial advisers. These...
Lifetime Versus Testamentary Giving
Self-made people are often conflicted about philanthropy. Many of them work very hard for their wealth and, to a certain extent, measure their self-worth...
High Frequency Trading Firms
During the past 10 years, worldwide capital markets have undergone structural transformations that have fundamentally changed the manner in which exchanges,...
Appraisal Issues Surrounding the Leveraged Reverse Freeze
A freeze transaction is an estate-planning technique that uses the interplay of the differing financial and valuation characteristics of preferred equity...
Section 2036 Estate Controversies of Tenants in Common Interests
For estate tax purposes, Internal Revenue Code Section 2036(a) includes in a decedent's gross estate the value of certain property transferred during...
Negotiating Pledges and Restricted Gifts
Charitable pledges and restricted gifts continue to serve as common means of supporting favored causes. Given the significant capital invested through...
Charitable Giving at Death
The federal estate tax is, in a sense, voluntary, because the estate tax charitable deduction allowed under Internal Revenue Code Section 2055(a) can...
Family Office Management of Private Foundation Funds
Private foundations (PFs) remain popular because wealthy donors often want to maintain control over donated assets. In a similar vein, many wealthy families...
On the Cover
We here at Trusts & Estates have officially caught baseball fever an ailment that occurs between the end of regular baseball season in September and the...
State Death Tax Planning
Once upon a time, estate planners focused almost exclusively on the federal tax implications of their planning for clients. State1 death taxes, which...
In-plan Roth Rollovers
An in-plan Roth rollover (IPRR) is effective for distributions from Internal Revenue Code Section 401(k) plans and IRC Section 403(b) plans made after...
How to Murder a 2010 Roth IRA Conversion
Last year 2010 was the first year tax-deferred individual retirement accounts could be converted into tax-free Roth IRAs without having to worry about...
Set It, But Don't Forget It
Perhaps it's a matter of managing expectations and responsibilities between attorneys and clients about who will have the ongoing responsibility to ensure...
Death by IRA Beneficiary Designation
Individual retirement accounts have long been treated as the proverbial red-headed stepchild of estate planning. Until recently, they were often overlooked,...
Estate Administration in Cyberspace
Until just a few years ago, an estate executor on the hunt for important documents might find them in a filing cabinet at a decedent's home or in a safety...
Helping Clients Reach Their Great Digital Beyond
We've all done just that, probably more often than we should admit. On the way to getting started with a new social media or online service, most of us...
SEC Rules on the Family Office
Family offices must now square the corners of their ownership and investment process with a new regulation. The Dodd-Frank Wall Street Reform and Consumer...
Pallette Platform
Managing client data for the financial advisor and the investing family ...
NorthStar Introduces Industry's First Wealth Manager Challenge Quiz
Diagnostic tool enables firms, advisors to benchmark their wealth management processes against industry best practices...
Estate Tax on Wrongful Death Claims?
An Illinois appellate decision sets a potentially dangerous precedent suggesting it’s possible...
Mark Rogozinski Named Senior Vice President Corporate Development at WealthTrust
Rogozinski has over 17 years of experience in senior level positions within the financial services industry. His most recent position was Chief Operating Officer at Homrich & Berg, Inc., a $1.6 billion independent wealth management firm based in Atlanta, GA. As COO, he was responsible for the direct management of client service, technology, compliance, operations, human resources, finance/accounting, including the oversight and integration of functional areas, external offices and acquisitions....
Knight Fallout: IRS Issues Notice 2008-32
As we were going to press with the March 2008 issue of Trusts & Estates magazine, we received an email from Kevin Matz of White & Case, LLP, who has a piece in that issue entitled Knight's "Decided. Now What?" Matz wrote: The great thing about law is that it never stays the same. Internal Revenue Service Notice 2008-32, issued today, provides interim guidance on the 2 percent floor limitations for trusts and estates relating to bundled investment management and advisory costs....
Previous | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | Next
