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March 1, 2010
Briefing
Tax Law Update
Hackl upheld: Gifts of interests in closely held companies do not qualify for annual exclusion In Price v. Commissioner, TC Memo 2010-2, the Tax Court...
Swiss Secrecy Surprise Holding
Were reports of the death of Swiss bank secrecy premature? Just when the Internal Revenue Service was ready to work on the 4,450 estimated names of U.S....
Features
Virtual Partners
Ten years ago, our group began experimenting with the concept of the virtual partner. A virtual partner completes billable work at home and commutes to...
The Fully Discretionary Ascertainable Standard
A graying widower hires you to reduce his looming estate tax burden and to shelter the wealth he passes on against potential creditors of his descendants....
Excess Corporate Cash
Logic dictates that valuation experts assume that cash is worth its face value in majority interest or control scenarios. And that assumption makes sense:...
Successor Trustee Liability
In recent years, as the economy has faltered and banks have failed, merged and re-emerged, the fiduciary business with its annuity revenue stream seems...
On the Cover
Ren Magritte was a master at realistic paintings that challenge our perceptions of the surface. He also was an artists' artist. The ironic title of the...
Note From the Editor
We have two goodbyes this month. One, sad and final; the other, a mere au revoir. Trusts & Estates notes with great regret the untimely passing on Feb....
Note From Roy Adams
Every once in a while in our professional lives something unusual and very satisfying occurs. This was the case eight years ago when Rorie Sherman took...
Committee Report
Roth IRA Conversions, Nontraditionally
A Roth IRA is the same thing as a traditional IRA, but with special features,1 including: Contributions to a Roth IRA aren't tax deductible, while contributions...
Cash Balance Plans
Investing for retirement can be problematic for professionals in partnerships or other types of closely held firms. Yes, that includes lawyers in law...
Videos
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T&E eNewsletters
Wealth Watch 
Wealth Watch is a free e-newsletter delivered twice a month with expert advice on wealth management from Trusts & Estates.
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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.
Latest from Conrad Teitell
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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