July 1, 2010

Briefing

Note From the Editor

As we went to press this month, a few developments in the estate-planning world occurred, but uncertainty still prevailed. The House of Representatives...

Tax Law Update

Tax Court collapses gift and sale transaction but upholds discount In 2009, the Tax Court held that the single member limited liability company (LLC)...

Features

Beware of Federal Super Creditors

Is there such a thing as bulletproof asset protection against federal claims? Many estate planners say and advise their clients to use or rely on certain...

Estate Planning for Unmarried Partners: Detriment or Opportunity?

Unmarried partners don't enjoy the protections and benefits that are unique to marriage. For example, unmarried partners aren't entitled to an intestate...

New IRS Holistic Audit Program

The federal government recently has enacted several laws increasing the reporting obligations of both U.S. resident and non-resident taxpayers and imposing...

Investment and Tax Strategies for A Changing Environment

For decades, the United States had a top marginal tax rate as high as 50, 70 and even 90 percent.1 As a matter of fact, for the past 50 years there have...

Committee Report: Fiduciary Professions

The 2010 Landscape for Fiduciaries

Since Jan. 1, 2010, trustees and personal representatives have faced a new transfer tax landscape one filled with questions but very few answers. For...

Settlor Incompetence and The Trustee's Quandary

It can be difficult on a personal level to watch a client, whom you may have known for years, begin to lose his mental capacity. But if that client is...

Private Equity Investing in Trust

Sophisticated trust portfolios often benefit from direct exposure to active and passive investments made in venture capital (VC) and private equity. However,...

Special Report: Review of Reviews

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,...

Videos


T&E eNewsletters

Wealth Watch

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Tech. Review

Technology Review is a free monthly e-newsletter from Trusts & Estates and nationally renowned expert Donald H. Kelley. It is geared to keeping estate planning lawyers current on the latest tech news they can use.

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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

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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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