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Generation Skipping Transfers
Generation skipping transfers (GST)—Gifts or transfers to unrelated persons more than 37 and a half years younger than the donor or to related persons two generations or more younger than the donor, such as grandchildren or great-grandchildren. These are subject to a GST tax.
In Defense of Multi-generational Trusts
While multi-generational trusts have been used in the United States for many decades, they gained more notoriety when Congress passed the generation-skipping...
No Rest for the Weary
The year 2010 may be remembered fondly by some as The Year Without Taxes because on Jan. 1, 2010, all federal estate taxes and generation-skipping transfer...
Maximizing the Benefits of FLPs
Limited partners (LPs) of family limited partnerships (FLPs) have long been a powerful estate-planning tool. LPs of FLPs can take a discount of as much...
ILITs and the GST Tax: How Do We Fund Premiums in 2010?
The estate and generation-skipping transfer (GST) tax will reappear in 2011. For some insureds and the trustees of their irrevocable life insurance trusts...
Tax Law Update
District court rules on deductibility of various estate administrative expenses under IRC Section 2053 The U.S. District Court for the Southern District...
As Good As It Gets
This year may offer a rare opportunity to transfer wealth efficiently by making taxable gifts, particularly to grandchildren. We've previously shown that...
When the Dust Settles
Federal uncertainty about the estate tax and GST tax causes a ripple effect on state tax regimes....
Tax Law Update
Second Circuit vacates Tax Court's determination on inclusion of transferred interest in real estate under IRC Section 2036 In Estate of Stewart v. Commissioner,...
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...
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...
Private Split-dollar Arrangements
For estate planning using life insurance, and especially for large premium cases, split dollar offers an attractive method for funding the premiums with...
Tax Law Update
Holman rears its head again: Eighth Circuit holds that FLP transfer restrictions are disregarded under Internal Revenue Code Section 2703 In 2008, the...
What Estate Tax Reform?
Don’t bet on any. Congress just might do nothing and send us back to the 2001 scenario—permanently. Advisors should consider taking immediate action to plan properly for that, and other possible scenarios...
You Must Remember This
With the accelerating globalization of economic relations and the compression of travel and communication distances between countries, increasing numbers...
HEET Wave
Planners have a challenge: They must find sophisticated, highly tax-efficient techniques that weave family values into financial plans but don't land...
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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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