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April 1, 2010

Letters to the Editor

Apr 1, 2010 12:00 PM

Dear Editor: We are trusts and estates attorneys practicing in New Hampshire. We read with interest the January 2010 article by Mark Merric and Daniel...

Briefing

Tax Law Update

Apr 1, 2010 12:00 PM, By David A. Handler, partner in the Chicago office of Kirkland & Ellis LLP, and Alison E. Lothes, as

Tax Court rules in favor of taxpayer in family limited partnership case, noting the marital deduction In Estate of Charlene B. Shurtz v. Commissioner,...

What's Holding the Wealthy Back?

Apr 1, 2010 12:00 PM, By David Thayne Leibell, partner in the New York and Stamford, Conn., offices of Wiggin and Dana, LL

In March 2010, Barclays Wealth, the wealth management division of Barclays Bank PLC, published the results of its survey, Philanthropy: Barriers to Giving...

Features

The Passive Activity Loss Rules

Apr 1, 2010 12:00 PM, By John M. Janiga & Louis S. Harrison

Estate planners often must make a decision whether to recommend a family limited partnership (FLP) or family limited liability company (FLLC) to achieve...

Pre-liquidity Planning

Apr 1, 2010 12:00 PM, By N. Todd Angkatavanich & Sean M. Aylward

It has been 18 months since the collapse of Lehman Brothers and just over a year since the stock market touched its lows. Although the stock market has...

No Train Wreck, Now What?

Apr 1, 2010 12:00 PM, By Kathryn M. McCarthy

Despite the dire economic prospects of 2008-2009 and many families' fears that they'd have to shut down their single family offices (SFOs), the train...

The Real Allure of Emerging Markets

Apr 1, 2010 12:00 PM, By Gregory D. Singer

The conventional investment wisdom of going where the growth is would suggest increasing equity allocations to emerging markets. But our research shows...

Chase Away IRA Spousal Rollover Demons

Apr 1, 2010 12:00 PM, By Michael J. Jones

When IRA custodians get nervous, they often need a private letter ruling to calm them down and tell them that what they're doing or planning to do is...

Special Report: Fiduciary Professions

Charging Order

Apr 1, 2010 12:00 PM, By Mark Merric, Bill Comer, & Daniel G. Worthington

A charging order only allows a creditor the right to attach distributions rather than allowing a creditor to succeed to all of the ownership rights of...

Risk Assessment

Apr 1, 2010 12:00 PM, By Avi Z. Kestenbaum

Financial professionals do it. Insurance professionals do it. Actuaries certainly do it. Yet we, as tax and estate planning professionals, all too often...

Note From the Editor

Apr 1, 2010 12:00 PM, David Geracioti Interim Editor in Chief

As the editor in chief of Registered Rep., and RegisteredRep.com, the sister magazine and website of Trusts & Estates, I've been in a good spot to watch...

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Fate of Famed Art Collection Unresolved

By David Thayne Leibell, partner in the Stamford, Conn. and New York City offices of Wiggin and Dana LLP

Tennessee Chancery Court temporarily blocks the sale by financially strapped college of a 50 percent interest to a Walmart heiress’ new museum...

Fate of Famed Art Collection Unresolved

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Gsphere

By Donald H. Kelley

Comprehensive analysis of investment diversification...

VestingPoint.com’s Retirement Calculator

By Donald H. Kelley

Evaluate retirement projections with this online tool...

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Podcasts

Advising the Wealthy: It's a Whole New Game

Charlie Ratner talks with estate-planning expert Lou Harrison, investment guru Michael Lewitt and retirement benefits specialist Mike Jones. Register for this timely podcast......

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Webinars

Roth IRA Conversions - The Critical Issues

Whether you are a tax professional, estate planner or financial advisor, it is important that you are well-equipped to effectively advise clients regarding Roth IRA conversions. -
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Aligning Charitable Giving & Life Insurance

Best Practices, Planning Techniques, and Philanthropic Benefits. Tanya Howe Johnson, President & CEO of the PPP, Kelly Kidwell, President & CEO of Pacific Advisors and Chairman of the AALU Charitable Planning Committee, and Phil Cubeta, the Sallie B. and William B. Wallace Chair in Philanthropy at the American College. Available On Demand!...

Integrative Philanthropy

Times are tough - in fact, donors are more careful to integrate their philanthropy with their financial and estate planning. Robert F. Sharpe, Jr. and Marc D. Hoffman describe the current philanthropic/political landscape and review the techniques that donors of means are now increasingly using to optimize their giving.
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