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July 1, 2010

Briefing

Note From the Editor

Jul 1, 2010 12:00 PM, Susan R. Lipp Editor in Chief

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

Jul 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 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

Jul 1, 2010 12:00 PM, By Mark Merric, Michael J. Bland & Mark Monasky, M.D.

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?

Jul 1, 2010 12:00 PM, By Joshua S. Rubenstein

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

Jul 1, 2010 12:00 PM, By Stephanie E. Heilborn, Kathryn Keneally & Lindsay H. Brown

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

Jul 1, 2010 12:00 PM, By Brandon Buckingham & Michael Leaser

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

Jul 1, 2010 12:00 PM, By Gail E. Cohen

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

Jul 1, 2010 12:00 PM, By Eric L. Maassen & Gregory M. Monday

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

Jul 1, 2010 12:00 PM, By Pascal Levensohn

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

Jul 1, 2010 12:00 PM, Carolyn A. Chandler, managing 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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