Trusts & Estates http://trustsandestates.com/ Trusts & Estates News en-us Charitable Lead Trusts: Jackie O, Recent Final Regulations and an Interesting Letter Ruling http://trustsandestates.com/conradteitell/jackie_O conradteitell Tue, 29 May 2012 14:00:00 EDT The $5 Million Exemption: What’s an Elder Care Estate Planner to Do? http://trustsandestates.com/webinars/elder_care Although the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 reduced the importance of estate tax planning for many, it certainly didn't obviate the need for estate plans for non-tax reasons such as asset protection, guardianship, elder law and special needs planning. webinars Wed, 23 May 2012 14:54:00 EDT U.S. Treasury Department’s New Reporting Regime For Interest Payments to Non-residents http://trustsandestates.com/wealth_watch/reporting-regime-interest-payments-non-residents-0523 How will these rules affect the wealth management industry? wealth_watch Wed, 23 May 2012 14:00:00 EDT Xpert Financial http://trustsandestates.com/tech_center/xpert_financial tech_center Wed, 16 May 2012 14:00:00 EDT Tax Law Update http://subscribers.trustsandestates.com/tax_law_changes/estate_tax_law_update_80 Expanding Petter, Tax Court upholds defined value clauses in favor of taxpayer In Wandry v. Commissioner, T.C. Memo. 2012-88, the Tax Court upheld gifts made using a defined value clause (DVC), applying the holding from a recent case, Estate of Petter v. Comm'r, T.C. Memo. 2009-280, to a set of intra-family gifts. In 1998, Joanne and Albert Wandry formed a family limited partnership (FLP), Wandry tax_law_changes Tue, 01 May 2012 12:00:00 EDT