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February 2010 TOC
Briefing
Tax Law Update
Beneficiary is treated as an owner of a trust under Internal Revenue Code Section 678 In Private Letter Ruling 200949012 (Dec. 4, 2009), the grantor proposed...
Features
Defined Value Clauses Better Defined
After a 2006 opinion from the U.S. Court of Appeals for the Fifth Circuit in McCord v. Commissioner,1 many practitioners expanded their use of defined...
Gain Is Realized at Death
An installment sale to an irrevocable grantor trust is a popular estate-planning tool that allows the grantor to freeze the growth of an appreciating...
No Gain at Death
In a 2002 article,1 we examined at length the income-tax effects of the termination of a grantor trust by reason of the death of the grantor in the context...
Consider the MAT
Recent private letter rulings issued by the Internal Revenue Service1 have created concern among estate-planning attorneys regarding the best way to draft...
A MAT Sample Form
There are many ways to draft a modified accumulation trust. Here's one: Separate Accounting for Retirement Arrangements Except as otherwise provided in...
Special Report
The Busy Practitioner's Guide To Student-edited Law Journals
Which articles appearing in student-edited law journals should estate planners be familiar with? Our experts will tell you. With the help of Alison Shea,...
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Philanthropy Tax Guide
Each month, Conrad Teitell reports on and analyzes as important tax development governing charitable contributions, including how to maximize the benefits and avoid the pitfalls.
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2011 Trust Glossary
Click here to download the 2011 Trust Glossary
50 Years Ago This Month
| 50 year ago, in February 1962, we featured articles such as: "New Techniques for Preparing Wills" by Ralph R. Neuhoff, "Trust Salesmen" by J. David Lynch, "Social Consciousness and Private Charity" by Lowell H. Brammer and "Life Insurance as an Inflationary Hedge" by R. Edwin Wood. |
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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