Fraudulent Transfer Claims
The first bankruptcy case involving an Alaska asset protection trust (APT), In re Mortensen,1 has been decided. This case (we'll refer to it as Mortensen...
Executive Decisions
Corporate executives who amass large amounts of company stock face some unique wealth-transfer challenges and opportunities. Large holdings of a single...
A Survival Guide for Private Foundations and Endowments
It looks like 2012 may be another difficult year for not-for-profits' investment portfolios. Volatility threatens to stay up; yields, down. Many private...
Volatility An Impediment for Trustees
Global geopolitical concerns have contributed to an unstable economy and increasingly volatile markets. Excessive volatility adds even more complexity...
Best Practices for Scriveners
Lawyers drafting wills and trusts must regularly contemplate age-old issues such as ademption, advancement and lapse, as well as more recent issues such...
Note From the Editor
It looks like we'll be ending 2011 with a dose of uncertainty. As this issue goes to press, the Super Committee is on the verge of collapse, along with...
Tax Law Update
Inflation adjustments published The Internal Revenue Service published the 2012 inflation adjustments in Revenue Procedure 2011-52. The unified credit...
Willing Buyer, Willing Seller, Willing Donor
Given the current real estate market, some owners are feeling more charitably inclined than they used to be. The thought crossing their minds is something...
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...
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...
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...
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...
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...
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....
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,...
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...
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...
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,...
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