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October 1, 2010
Briefing
Note From the Editor
As we move into October, estate-planning professionals still face uncertainty both on the economic front and with regard to the rate of income, capital...
To Give or Not to Give?
As they say, an ounce of prevention is worth a pound of cure. For those charitably inclined, it will be more important than ever this season to understand that the choice of what to give and when to give it may determine how much they can afford to give. This year, the timing of charitable gifts can be the key to making gifts in the most cost-effective ways. ...
Features
When the Dust Settles
Federal uncertainty about the estate tax and GST tax causes a ripple effect on state tax regimes....
Correcting Unfavorable Beneficiary Designations in Trusts
PLR prevents post-mortem reformations of trusts as designated beneficiaries of IRAs...
Committee Report: Valuations
Valuing Limited Partnership Interests
Since the enactment of Internal Revenue Code Section 2703, the U.S. court system and the business valuation community have debated the meaning of that...
A Faulty Reading
In the case of Holman v. Commissioner,1 the U.S. Court of Appeals for the Eighth Circuit upheld a Tax Court decision2 that a discount for lack of marketability...
Valuation Discounts in Tiered Investments
The subject of tiered discounts is a controversial one. Taxpayers may view the application of a tiered discount as a means to achieve a better tax result....
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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 years ago, in May 1962, we featured articles such as: "Future of Canadian Trusteeship" by Arthur H. Mingay", "Training Trust Employees" by Ian M. Marr, "What is a Trust Officer?" by Eric J. Brown, and "Selling Services" by Donald I. Webb. |
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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