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March 1, 2010

Briefing

Tax Law Update

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

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

Mar 1, 2010 12:00 PM, By Barbara R. Hauser, independent family advisor, Washington

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

Mar 1, 2010 12:00 PM, By Emily J. Kuo & Louis S. Harrison

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

Mar 1, 2010 12:00 PM, By Anthony F. Vitiello & Daniel B. Kessler

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

Mar 1, 2010 12:00 PM, By Gregory A. Barber

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

Mar 1, 2010 12:00 PM, By Irina S. Shea & Kevin Matz

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

Mar 1, 2010 12:00 PM

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

Mar 1, 2010 12:00 PM, Rorie M. Sherman Editor in Chief

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

Mar 1, 2010 12:00 PM, Roy M. Adams Chair, Editorial Advisory Board

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

Mar 1, 2010 12:00 PM, By Michael J. Jones

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

Mar 1, 2010 12:00 PM, By Stephen Lippman & Gregory D. Singer

Investing for retirement can be problematic for professionals in partnerships or other types of closely held firms. Yes, that includes lawyers in law...

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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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