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February 2010 TOC

Briefing

Tax Law Update

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

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

Feb 1, 2010 12:00 PM, By Scott A. Bowman

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

Feb 1, 2010 12:00 PM, By Carol A. Cantrell

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

Feb 1, 2010 12:00 PM, By Mitchell M. Gans & Jonathan G. Blattmachr

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

Feb 1, 2010 12:00 PM, By James G. Blase & Mimi G. Sharamitaro

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

Feb 1, 2010 12:00 PM, James G. Blase & Mimi G. Sharamitaro

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

Feb 1, 2010 12:00 PM, Carolyn A. Chandler, associate editor, Trusts & Estates

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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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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